NY Appellate Court Enforces 60-Day Deadline for Local Governments to Require PILOT Agreements from Solar Developers
Decision binding on all local state taxing authorities
The Appellate Division of the New York courts has affirmed that a local governmental taxing authority must notify a solar project developer within 60 days from when the developer first notifies the authority of its plans to construct a solar facility that the authority intends to require the developer to enter into a Payment in Lieu of Taxes, or PILOT Agreement, or the taxing authority foregoes its right to require a PILOT Agreement from the project developer. Matter of Laertes Solar, LLC v Assessor of the Town of Harford (2020 NY Slip Op 02302).
Most cities, counties, school districts, and other local government authorities in New York have authority to tax real property. Local governments often use their taxing power to assess solar energy facilities being developed in their jurisdictions as “improvements” to the property.
As part of New York’s concerted effort to reduce greenhouse gas emissions, the