§ 105-02 Requirements for the Approval of a Property Tax Abatement Application for the Installation of a Solar Electric Generating System or for the Installation of Electric Energy Storage Equipment.
RCNY § 105-02
(a)Purpose and applicability. This section establishes the procedure for a property tax abatement application for a solar electric generating system and electric energy storage equipment as defined in Title 4-C of Article 4 of the New York State Real Property Tax Law ("Title 4-C").
(1)No solar electric generating system expenditures shall be eligible for a tax abatement pursuant to Title 4-C if such expenditures were: (1) incurred before August 5, 2008; or (2) incurred in connection with a solar electric generating system placed in service before August 5, 2008.
(2)No electric storage equipment expenditures shall be eligible for a tax abatement pursuant to Title 4-C if such expenditures were: (1) incurred before January 1, 2019; or (2) incurred in connection with electric storage equipment placed in service before January 1, 2019.
(3)No building shall be eligible for more than one tax abatement pursuant to Title 4-C or this rule prior to January 1, 2024.
(b)Designated agency. For purposes of Title 4-C, the designated agency shall be the Department of Buildings ("Department").
(c)Definitions. The terms used in this section have the same meanings as the terms defined in Title 4-C § 499-aaaa. In addition, for purposes of this section, the following terms have the following meanings: (1) Applicant for property tax abatement. The applicant as defined in Title 4-C § 499-aaaa, including such applicant's successors-in-interest.
(4)Compliance period. The tax year, beginning July 1 and ending the following June 30, in which the property tax abatement commences and the three tax years, each beginning July 1 and ending the following June 30, immediately thereafter.
(5)Placed in service. The latter of: (i) The date of the utility company's (i.e. Con Ed, LIPA, etc.) final acceptance of interconnection; or (ii) The date of the department's electrical division's sign-off, as evidenced on the department's website.
(6)Property tax abatement application. The application, including certifications required by Title 4-C and this section, that is filed with the Department for a solar electric generating system or electric energy storage equipment property tax abatement in accordance with Title 4-C.
(d)Codes. All work relating to the installation of a solar electric generating system and electric energy storage equipment must comply with the requirements of the New York City Construction Codes ("Construction Codes") contained in Title 28 of the Administrative Code of the City of New York ("Title 28"). All such work must also comply with the requirements of the New York City Electrical Code, the New York City Fire Code, the New York City Energy Conservation Code, the New York City Zoning Resolution and other applicable laws and rules.
(e)Procedure for application for installation of a solar electric generating system for the purposes of a tax abatement.
(i)At the time of submission of the application for installation, the applicant of record must indicate on forms furnished by the Department that such application will be the subject of a property tax abatement application.
(ii)The application for installation must include, but not be limited to, the following construction documents and information: (A) Zoning height and setback documents demonstrating that the solar electric generating system complies with height and setback regulations as prescribed by the New York City Zoning Resolution. (B) Plot plan showing: 1. the metes and bounds and location of the building on the site, 2. the location of the solar electric generating system elements on the building and/or site, 3. the location and description of any trees that, were they to fall, could come into contact with any part of the solar electric generating system, and 4. the location of and type of city infrastructure services, utility lines or other potential hazards on the building and/or site. (C) Site plan, floor plan(s), roof plan(s), elevation(s) and/or other drawings sufficient to show and describe the solar electric generating array(s), building-integrated solar electric generating panels, solar electric generating laminate and related elements of the solar electric generating system on the building and/or site, and their arrangement and operation. (D) Proof including but not limited to drawings, details and documentation demonstrating that the solar electric generating system meets the definition set forth in Title 4-C § 499-aaaa (10), as well as the requirements in applicable provisions of the codes listed in subdivision (d) of this section. (E) For a roof installation, a roof plan demonstrating that the solar electric generating system does not obstruct access for both firefighting, in accordance with Sections 504 and 512 of the New York City Fire Code, and maintenance of all roof equipment. For an installation in any other location, the site plan must show access for firefighting and maintenance to and around buildings on site and the solar electric generating system in accordance with the New York City Fire Code. (F) Drawings showing the foundation and/or anchorage of the solar electric generating system. For rooftop installations ballast must be fully contained and must comply with the requirements in Chapter 15 of the New York City Building Code. For grade-level installations ballast must be fully contained and loose aggregate, gravel or crushed stone shall not be used. (G) Design and construction drawings reflecting construction work necessary to enable the building, its structure, the roof structure, the structural work related to the solar electric generating system (and, for rooftop installations, any other rooftop structures and/or equipment), the roof covering and roof drainage systems to comply with the codes listed in subdivision (d) of this section and other requirements set forth in this section and Title 4-C. (H) Proof of compliance with the requirements of Appendix G of the Building Code, if applicable.
(iii)Permit. An electrical permit must be obtained prior to installation and the electrical work must be performed by a New York City licensed electrician. (A) For all electrical permit applications related to the solar electric generating system, the applicant must indicate "Sustainable Energy Install". (B) For installations that require plan examination, the electrical permit must be obtained following approval of the electrical plan examination filing of the electrical work to be performed in connection with the solar electric generating system.
(iv)Electrical inspections. The electrical work performed in connection with the solar electric generating systems must be completed and inspected in accordance with the New York City Electrical Code.
(v)Electrical sign-off. The electrical inspection is deemed signed off when it passes an inspection performed by the Department's Electrical Division and all fees have been paid.
(f)Procedure for application for installation of electric energy storage equipment for the purposes of a tax abatement.
(7)Filing an Office of Technical Certification and Research (OTCR) application.
(g)Property tax abatement application.
(h)Compliance period.
(j)Notification of the New York State Department of Education. In accordance with Title 4-C § 499-ffff(3), should the Department determine that any registered design professional involved in the installation and maintenance of the solar electric generating system or electric energy storage equipment engaged in professional misconduct in making certifications required by Title 4-C or this rule, the Department shall so notify the New York State Department of Education. (Amended City Record 5/17/2016, eff. 6/16/2016; amended City Record 9/6/2017, eff. 10/6/2017; amended City Record 7/10/2023, eff. 8/9/2023; amended City Record 5/7/2024, eff. 6/6/2024)
