RPTL 487: Which New York Towns Opted Out of the Exemption
Two official records list the opt-outs: the Tax Department's table (records on file as of March 31, 2026) and NYSERDA's filings since 2018. Both are below, by county; your assessor confirms your address.
On this page 11 sections
- 01Every opt-out on record, by county
- 02What the exemption actually removes
- 03Three opt-outs, three separate decisions
- 04How current the two official lists are
- 05How to get the real answer
- 06A partial result is the common one
- 07New York City is inside this, not outside it
- 08The deadline that applies everywhere
- 09What the exemption does not touch
- 10The rest of the 2026 position
- 11Frequently Asked Questions
Two official records answer this question. The Department of Taxation and Finance publishes an opt-out exemption listing of every county, city, town, village and school district that has filed a local law or resolution opting out of RPTL 487 (records on file as of March 31, 2026), and NYSERDA publishes the opt-out and opt-in filings it has received since 2018. Both are below, by county. Three different bodies can opt out independently, each with its own instrument and timetable: your town, village or city, your county, and your school district. Read all three for your address, and confirm with your assessor, because a law adopted after the records were compiled will not be in either list yet.
Every opt-out on record, by county
The Tax Department lists 628 entries in 56 counties: 23 county governments, 2 cities, 254 towns, 14 villages and 335 school districts; some entries note a later rescission. NYSERDA's dataset has 402 filings, opt-outs and opt-ins; 87 of them do not match an entry in the Tax Department's list and are shown separately under their county.
No entry in either list: Kings (Brooklyn), New York (Manhattan), Queens, Richmond (Staten Island), Westchester.
Albany County 4 in the Tax Department list, 1 other NYSERDA filing
NYSERDA filings that do not match an entry in the Tax Department's list (names as NYSERDA recorded them):
- Bethlehem Central School District (School District): Opt-in (filing)
Allegany County 16 in the Tax Department list, 1 other NYSERDA filing
| Taxing body | Type | Opt-out: solar, wind, farm waste | Opt-out: storage, fuel cell, micro-hydro, micro-CHP | NYSERDA filing |
|---|---|---|---|---|
| Allen | Town | 08-1 | — | |
| Centerville | Town | 10-2, 8/17/2018 | 8/17/2018 | — |
| Friendship | Town | 17-1 (supersedes Local Law no. 10-2) | Opt-out (filing) | |
| Scio | Town | 5/21/08, 3/14/2018 | 3/14/2018 | — |
| Alfred-Almond | School District | 12/13/2006, 3/14/2018 | Opt-out (filing) | |
| Belfast | School District | 6/24/2008 | — | |
| Bolivar-Richburg | School District | 4/8/2009 | — | |
| Canisteo-Greenwood | School District | 11/14/2005 | — | |
| Cuba-Rushford | School District | 6/21/2008, 4/7/2021 | 4/7/2021 | Opt-out (filing) |
| Friendship | School District | 10/21/2008 | — | |
| Genesee Valley | School District | 11/17/2008, 11/25/2008, 12/15/2008 | — | |
| Hinsdale | School District | 6/25/2008 | — | |
| Pioneer | School District | 5/20/2008 | — | |
| Portville | School District | 9/2/08, rescinded 4/2/2019, rescinded 3/3/2021 | — | |
| Scio | School District | 5/21/2008 | Opt-out (filing) | |
| Wellsville | School District | 5/19/2008 | — |
NYSERDA filings that do not match an entry in the Tax Department's list (names as NYSERDA recorded them):
- Independence (Town): Opt-out (filing)
Bronx County 0 in the Tax Department list, 1 other NYSERDA filing
NYSERDA filings that do not match an entry in the Tax Department's list (names as NYSERDA recorded them):
- Bronx County (County): Opt-in (filing)
Broome County 10 in the Tax Department list, 2 other NYSERDA filings
| Taxing body | Type | Opt-out: solar, wind, farm waste | Opt-out: storage, fuel cell, micro-hydro, micro-CHP | NYSERDA filing |
|---|---|---|---|---|
| Binghamton | Town | 2/5/2021 | 2/5/2021 | Opt-out (filing) |
| Chenango | Town | 16-1, rescinded 11/19/2019 | Opt-out (filing) | |
| Dickinson | Town | 6/14/2021 | Opt-out (filing) | |
| Kirkwood | Town | 16-5 | — | |
| Nanticoke | Town | 3/22/2021 | Opt-out (filing) | |
| Sanford | Town | 16-1 | — | |
| Vestal | Town | 10/18/2024 | Opt-out (filing) | |
| Bainbridge-Guilford | School District | 2/1/2018 | 2/1/2018 | — |
| Cincinnatus | School District | 9/24/2020 | 9/24/2020 | — |
| Vestal | School District | 1/21/2025 | Opt-out (filing) |
NYSERDA filings that do not match an entry in the Tax Department's list (names as NYSERDA recorded them):
Cattaraugus County 38 in the Tax Department list, 5 other NYSERDA filings · county government listed
| Taxing body | Type | Opt-out: solar, wind, farm waste | Opt-out: storage, fuel cell, micro-hydro, micro-CHP | NYSERDA filing |
|---|---|---|---|---|
| Cattaraugus County | County | 10/3/2008, 2/2/2021 | 2/2/2021 | Opt-out (filing) |
| Allegany | Town | 3/1/2021 | 3/1/2021 | Opt-out (filing) |
| Ashford | Town | 08-2 | — | |
| Carrollton | Town | 4/29/2024 | 4/29/2024 | Opt-out (filing) |
| Coldspring | Town | 6/10/2021 | 6/10/2021 | Opt-out (filing) |
| Dayton | Town | 4/19/2021 | 4/19/2021 | Opt-out (filing) |
| East Otto | Town | 09-2, 5/20/2021 | 5/20/2021 | Opt-out (filing) |
| Ellicottville | Town | 1/21/2020 | 1/21/2020 | Opt-out (filing) |
| Farmersville | Town | 5/26/2020, 3/31/2021 | 5/26/2020, 3/31/2021 | Opt-out (filing) |
| Freedom | Town | 5/26/2020, 3/19/2021 | 5/26/2020, 3/19/2021 | Opt-out (filing) |
| Frewsburg | Town | 4/21/2021 | 4/21/2021 | — |
| Ischua | Town | 12/22/2020 | 12/22/2020 | Opt-out (filing) |
| Little Valley | Town | 2/5/2009 | — | |
| Machias | Town | 6/21/2021 | Opt-out (filing) | |
| Napoli | Town | 3/30/2021 | 3/30/2021 | Opt-out (filing) |
| Olean | Town | 5/6/2021 | 5/6/2021 | Opt-out (filing) |
| Otto | Town | 2/17/2021 | 2/17/2021 | Opt-out (filing) |
| Perrysburg | Town | 4/23/2021 | 4/23/2021 | Opt-out (filing) |
| Persia | Town | 4/16/2021 | 4/16/2021 | Opt-out (filing) |
| Portville | Town | 3/29/2021 | 3/29/2021 | Opt-out (filing) |
| Randolph | Town | 3/30/2021 | 3/30/2021 | Opt-out (filing) |
| South Dayton | Village | 8/23/2011 | — | |
| Allegany-Limestone | School District | 6/3/2008 | 3/13/2018 | — |
| Cuba-Rushford | School District | 6/21/2008, 4/7/2021 | 4/7/2021 | — |
| Ellicottville | School District | 6/24/2008 | — | |
| Forestville | School District | 4/24/2008, 5/24/2021 | 5/24/2021 | — |
| Franklinville | School District | 10/16/2008 | — | |
| Frewsburg | School District | 4/21/2021 | 4/21/2021 | — |
| Gowanda | School District | 4/23/2008 | Opt-out (filing) | |
| Hinsdale | School District | 6/25/2008 | Opt-out (filing) | |
| Little Valley | School District | 9/22/2008, 2/23/2021 | 2/23/2021 | — |
| Olean | School District | 5/28/2008, 2/23/2021 | 2/23/2021 | Opt-out (filing) |
| Pine Valley | School District | 4/23/2008 | — | |
| Pioneer | School District | 5/20/2008 | — | |
| Portville | School District | 9/2/2008, rescinded on 4/2/2019, rescinded 3/3/2021 | Opt-in (filing) | |
| Randolph | School District | 5/7/2008, 3/3/2021 | 3/3/2021 | Opt-out (filing) |
| Salamanca | School District | 11/12/2008, 3/2/2021 | 3/2/2021 | Opt-out (filing) |
| West Valley | School District | 6/9/2008, 2/23/2021 | 2/23/2021 | Opt-out (filing) |
NYSERDA filings that do not match an entry in the Tax Department's list (names as NYSERDA recorded them):
Cayuga County 9 in the Tax Department list, 2 other NYSERDA filings · county government listed
| Taxing body | Type | Opt-out: solar, wind, farm waste | Opt-out: storage, fuel cell, micro-hydro, micro-CHP | NYSERDA filing |
|---|---|---|---|---|
| Cayuga County | County | 8/7/2023 | Opt-out (filing) | |
| Brutus | Town | 12/22/2023 | 12/22/2023 | Opt-out (filing) |
| Locke | Town | 4/14/2022 | Opt-out (filing) | |
| Mentz | Town | 10/26/2023 | 10/26/2023 | Opt-out (filing) |
| Hannibal | School District | 11/14/2024 | 11/14/2024 | — |
| Jordan-Elbridge | School District | 12/18/2024 | — | |
| Red Creek | School District | 08/20/2025 | — | |
| Southern Cayuga | School District | 7/1/2024 | 7/1/2024 | Opt-out (filing) |
| Union Springs | School District | 2/23/2026 | 2/23/2026 | Opt-out (filing) |
NYSERDA filings that do not match an entry in the Tax Department's list (names as NYSERDA recorded them):
Chautauqua County 20 in the Tax Department list, 1 other NYSERDA filing · county government listed
| Taxing body | Type | Opt-out: solar, wind, farm waste | Opt-out: storage, fuel cell, micro-hydro, micro-CHP | NYSERDA filing |
|---|---|---|---|---|
| Chautauqua County | County | 07-8 | Opt-out (filing) | |
| Chautauqua | Town | 8/11/2020 | — | |
| Dunkirk | Town | 17-2 | Opt-out (filing) | |
| Pomfret | Town | 17-1 | — | |
| Sheridan | Town | 16-1 | Opt-out (filing) | |
| Fredonia | Village | 3/4/2025 | — | |
| Bemus | School District | 7/14/2008 | — | |
| Brocton | School District | 7/1/2008 | — | |
| Cassadaga | School District | 7/15/2008 | — | |
| Clymer | School District | 8/5/2021 | 8/5/2021 | — |
| Forestville | School District | 4/24/2008, 5/24/2021 | 5/24/2021 | Opt-out (filing) |
| Fredonia | School District | 4/22/2008 | — | |
| Frewsburg | School District | 4/21/2021 | 4/21/2021 | Opt-out (filing) |
| Gowanda | School District | 4/23/2008 | — | |
| Panama | School District | 7/21/2008 | Opt-out (filing) | |
| Pine Valley | School District | 4/23/2008 | — | |
| Randolph | School District | 5/7/2008, 3/3/2021 | 3/3/2021 | — |
| Ripley | School District | 7/9/2008 | — | |
| Silver Creek | School District | 11/19/2008 | — | |
| Westfield | School District | 7/14/2008 | — |
NYSERDA filings that do not match an entry in the Tax Department's list (names as NYSERDA recorded them):
- Villenova (Town): Opt-out (filing)
Chemung County 9 in the Tax Department list, 1 other NYSERDA filing · county government listed
| Taxing body | Type | Opt-out: solar, wind, farm waste | Opt-out: storage, fuel cell, micro-hydro, micro-CHP | NYSERDA filing |
|---|---|---|---|---|
| Chemung County | County | 16-4 | — | |
| Chemung | Town | 16-2 | Opt-out (filing) | |
| Elmira | Town | 10/26/2016 | Opt-out (filing) Opt-out (filing) | |
| Veteran | Town | 5/30/2025 | 5/30/2025 | Opt-out (filing) |
| Corning-Painted Post | School District | 12/21/2005 | — | |
| Elmira | School District | 11/19/2025 | Opt-out (filing) | |
| Elmira Heights | School District | 1/9/2006 | — | |
| Odessa-Montour | School District | 4/23/2021 | 4/23/2021 | — |
| Watkins Glen | School District | 9/16/2019 | 9/16/2019 | — |
NYSERDA filings that do not match an entry in the Tax Department's list (names as NYSERDA recorded them):
- Catlin (Town): Opt-out (filing)
Chenango County 5 in the Tax Department list, 1 other NYSERDA filing
| Taxing body | Type | Opt-out: solar, wind, farm waste | Opt-out: storage, fuel cell, micro-hydro, micro-CHP | NYSERDA filing |
|---|---|---|---|---|
| Bainbridge-Guilford | Town | 2/1/2018 | 2/1/2018 | — |
| Cincinnatus | Town | 9/24/2020 | 9/24/2020 | — |
| Columbus | Town | 6/22/2025 | Opt-out (filing) | |
| Sidney | Town | 2/11/2020 | 2/11/2020 | — |
| DeRuyter | School District | 06/09/2021 | 06/09/2021 | — |
NYSERDA filings that do not match an entry in the Tax Department's list (names as NYSERDA recorded them):
- Bainbridge-Guilford Central (School District): Opt-out (filing)
Clinton County 13 in the Tax Department list, 2 other NYSERDA filings · county government listed
| Taxing body | Type | Opt-out: solar, wind, farm waste | Opt-out: storage, fuel cell, micro-hydro, micro-CHP | NYSERDA filing |
|---|---|---|---|---|
| Clinton County | County | 06-3 | — | |
| Altona | Town | 91-1 | — | |
| Chazy | Town | 91-2 | — | |
| Clinton | Town | 03/20/2023 | 03/20/2023 | Opt-out (filing) |
| Peru | Town | 91-1 | — | |
| Saranac | Town | 91-2 | — | |
| Schuyler Falls | Town | 91-1 | — | |
| Beekmantown | School District | 11/14/2017 | — | |
| Chateaugay | School District | 12/3/1990 | — | |
| Chazy | School District | 3/12/1991 | — | |
| Northern Adirondack | School District | 11/19/1990 | — | |
| Plattsburgh | School District | 2/12/2009 | — | |
| Saranac | School District | 12/19/1990 | — |
NYSERDA filings that do not match an entry in the Tax Department's list (names as NYSERDA recorded them):
Columbia County 3 in the Tax Department list
| Taxing body | Type | Opt-out: solar, wind, farm waste | Opt-out: storage, fuel cell, micro-hydro, micro-CHP | NYSERDA filing |
|---|---|---|---|---|
| Copake | Town | 10/20/2020 | 10/20/2020 | — |
| East Greenbush | School District | 12/19/2024 | 12/19/2024 | — |
| Taconic Hills | School District | 9/16/2020 | 9/16/2020 | — |
Cortland County 12 in the Tax Department list, 1 other NYSERDA filing · county government listed
| Taxing body | Type | Opt-out: solar, wind, farm waste | Opt-out: storage, fuel cell, micro-hydro, micro-CHP | NYSERDA filing |
|---|---|---|---|---|
| Cortland County | County | 7/5/2023 | 7/5/2023 | Opt-out (filing) |
| Cincinnatus | Town | 7/9/2020 | — | |
| Homer | Town | 1/11/2022 | 1/11/2022 | — |
| Preble | Town | 1/25/2021 | 1/25/2021 | — |
| Scott | Town | 10/16/2023 | 10/16/2023 | Opt-out (filing) |
| Solon | Town | 11/12/2019 | 11/12/2019 | Opt-out (filing) |
| Virgil | Town | 06/05/2023 | 06/05/2023 | Opt-out (filing) |
| Cincinnatus | School District | 9/24/2020 | 9/24/2020 | — |
| DeRuyter | School District | 06/09/2021 | 06/09/2021 | — |
| Dryden | School District | 5/27/2014, 2/27/2017 | — | |
| Fabius-Pompey | School District | 1/16/2018 | 1/16/2018 | — |
| Tully | School District | 5/24/2024 | 5/24/2024 | — |
NYSERDA filings that do not match an entry in the Tax Department's list (names as NYSERDA recorded them):
- TOWN OF TRUXTON (Town): Opt-out (filing)
Delaware County 12 in the Tax Department list
| Taxing body | Type | Opt-out: solar, wind, farm waste | Opt-out: storage, fuel cell, micro-hydro, micro-CHP | NYSERDA filing |
|---|---|---|---|---|
| Davenport | Town | 16-1 | — | |
| Deposit | Town | 16-1 | Opt-out (filing) | |
| Franklin | Town | 16-2 | — | |
| Harpersfield | Town | 6/1/2023 | Opt-out (filing) | |
| Roxbury | Town | 11/13/2020 | Opt-out (filing) | |
| Bainbridge-Guilford | School District | 2/1/2018 | 2/1/2018 | — |
| Gilboa-Conesville | School District | 12/16/1997 | — | |
| Jefferson | School District | 1/24/2018 | 1/24/2018 | — |
| Oneonta | School District | 06/14/2023 | 06/14/2023 | — |
| Otego-Unadilla | School District | 6/27/2023 | 6/27/2023 | — |
| Roxbury | School District | 5/8/2002 | — | |
| Sidney | School District | 2/11/2020 | 2/11/2020 | Opt-out (filing) |
Dutchess County 2 in the Tax Department list, 3 other NYSERDA filings
| Taxing body | Type | Opt-out: solar, wind, farm waste | Opt-out: storage, fuel cell, micro-hydro, micro-CHP | NYSERDA filing |
|---|---|---|---|---|
| Taconic Hills | Town | 9/16/2020 | 9/16/2020 | — |
| Wappingers Central | Town | 4/10/2018 | — |
NYSERDA filings that do not match an entry in the Tax Department's list (names as NYSERDA recorded them):
Erie County 14 in the Tax Department list, 1 other NYSERDA filing
| Taxing body | Type | Opt-out: solar, wind, farm waste | Opt-out: storage, fuel cell, micro-hydro, micro-CHP | NYSERDA filing |
|---|---|---|---|---|
| Boston | Town | 07-5, 6/1/2018 | 6/1/2018 | — |
| Clarence | Town | 12/20/2022 | 12/20/2022 | — |
| Marilla | Town | 1/10/2019 | Opt-out (filing) | |
| Sardinia | Town | 12/14/2018 | — | |
| Angola | Village | 17-2 | — | |
| Akron | School District | 10/2/2019 | — | |
| Alden | School District | 8/14/2018 | Opt-out (filing) | |
| Attica | School District | 1/11/2018, rescinded 2/25/2021, 2/25/2021 (opted out again after rescinding) | 2/25/2021 | — |
| Frontier Central | School District | 3/18/2008 | — | |
| Gowanda | School District | 4/23/2008 | — | |
| Iroquois | School District | 12/19/2019 | 12/19/2019 | — |
| Lackawanna | School District | 1/12/2012 | Opt-in (filing) | |
| Pioneer | School District | 5/20/2008 | — | |
| Silver Creek | School District | 11/19/2018 | — |
NYSERDA filings that do not match an entry in the Tax Department's list (names as NYSERDA recorded them):
- Village of Alden (Village): Opt-out (filing)
Essex County 2 in the Tax Department list
| Taxing body | Type | Opt-out: solar, wind, farm waste | Opt-out: storage, fuel cell, micro-hydro, micro-CHP | NYSERDA filing |
|---|---|---|---|---|
| Putnam | Town | 2/12/1991 | — | |
| Saranac | Town | 12/19/1990 | — |
Franklin County 9 in the Tax Department list, 1 other NYSERDA filing
| Taxing body | Type | Opt-out: solar, wind, farm waste | Opt-out: storage, fuel cell, micro-hydro, micro-CHP | NYSERDA filing |
|---|---|---|---|---|
| Belmont | Town | 06-2 | — | |
| Chateaugay | Town | 06-7, rescinded on 12/7/2023, 12/7/2023 | Opt-out (filing) Opt-in (filing) | |
| Dickinson | Town | 7/13/2020 | 7/13/2020 | — |
| Malone | Town | 10/17/2017 | Opt-out (filing) | |
| Brasher Falls | School District | 6/25/2020 | 6/25/2020 | — |
| Chateaugay | School District | 12/9/1990, 2/5/2018 | 2/5/2018 | Opt-out (filing) |
| Malone Central | School District | 8/14/2007 | — | |
| Northern Adirondack | School District | 11/19/1990 | — | |
| Tupper Lake | School District | 2/4/1991 | — |
NYSERDA filings that do not match an entry in the Tax Department's list (names as NYSERDA recorded them):
- Bellmont (Town): Opt-out (filing)
Fulton County 9 in the Tax Department list · county government listed
| Taxing body | Type | Opt-out: solar, wind, farm waste | Opt-out: storage, fuel cell, micro-hydro, micro-CHP | NYSERDA filing |
|---|---|---|---|---|
| Fulton County | County | 9/9/2019 | 9/9/2019 | Opt-out (filing) |
| Gloversville | City | 9/30/2020 | 9/30/2020 | — |
| Johnstown | Town | 5/30/2024 | Opt-out (filing) | |
| Mayfield | Town | 10/8/2019 | 10/8/2019 | Opt-out (filing) |
| Northampton | Town | 2/2/2021 | 2/2/2021 | — |
| Perth | Town | 10/3/2019 | 10/3/2019 | Opt-out (filing) |
| Dolgeville | School District | 4/25/2006 | — | |
| Fonda-Fultonville | School District | 11/23/2020 | 11/23/2020 | Opt-out (filing) |
| Fort Plain | School District | 12/11/2019 | 12/11/2019 | — |
Genesee County 11 in the Tax Department list · county government listed
| Taxing body | Type | Opt-out: solar, wind, farm waste | Opt-out: storage, fuel cell, micro-hydro, micro-CHP | NYSERDA filing |
|---|---|---|---|---|
| Genesee County | County | 8/10/2018 | 8/10/2018 | Opt-out (filing) |
| Darien | Town | 2/28/2018 | Opt-out (filing) | |
| Elba | Town | 3/6/2020 | 3/6/2020 | Opt-out (filing) Opt-out (filing) Opt-in (filing) |
| Leroy | Town | 3/10/2022 | Opt-out (filing) | |
| Pembroke | Town | 4/19/2018 | 4/19/2018 | Opt-out (filing) |
| Akron | School District | 10/2/2019 | — | |
| Attica | School District | 1/11/2018, rescinded 2/25/2021, 2/25/2021 (opted out again after rescinding) | 2/25/2021 | — |
| Brockport | School District | 2/28/2017, rescinded on 6/18/2019, 9/19/2023 | — | |
| Caledonia-Mumford | School District | 1/24/2017 | — | |
| Le Roy | School District | 12/15/2021 | Opt-out (filing) | |
| Pavilion | School District | 3/4/2022 | Opt-out (filing) |
Greene County 1 in the Tax Department list
| Taxing body | Type | Opt-out: solar, wind, farm waste | Opt-out: storage, fuel cell, micro-hydro, micro-CHP | NYSERDA filing |
|---|---|---|---|---|
| Gilboa-Conesville | Town | 12/16/1997 | — |
Hamilton County 2 in the Tax Department list, 1 other NYSERDA filing
| Taxing body | Type | Opt-out: solar, wind, farm waste | Opt-out: storage, fuel cell, micro-hydro, micro-CHP | NYSERDA filing |
|---|---|---|---|---|
| Long Lake | Town | 04/21/2023 | 4/21/2023 | Opt-out (filing) |
| Poland | School District | 04/19/2023 | 4/19/2023 | — |
NYSERDA filings that do not match an entry in the Tax Department's list (names as NYSERDA recorded them):
- Hamilton County (County): Opt-out (filing)
Herkimer County 25 in the Tax Department list, 2 other NYSERDA filings · county government listed
| Taxing body | Type | Opt-out: solar, wind, farm waste | Opt-out: storage, fuel cell, micro-hydro, micro-CHP | NYSERDA filing |
|---|---|---|---|---|
| Herkimer County | County | 92-1 | — | |
| Danube | Town | 6/16/2016 | Opt-out (filing) | |
| Herkimer | Town | 16-1 | Opt-out (filing) | |
| Litchfield | Town | 4/3/2012 | Opt-out (filing) | |
| Little Falls | Town | 03/02/2016 | Opt-out (filing) | |
| Manheim | Town | 9/16/2017 | Opt-out (filing) | |
| Salisbury | Town | 12/18/2015 | — | |
| Warren | Town | 5/19/2016 | Opt-out (filing) | |
| Webb | Town | 16-2 | Opt-out (filing) | |
| Bridgewater-West Winfield | School District | 6/27/2006 | — | |
| Cherry Valley-Springfield | School District | 5/21/2002 | — | |
| Dolgeville | School District | 4/26/2006 | — | |
| Fort Plain | School District | 12/11/2019 | 12/11/2019 | — |
| Frankfort-Schuyler | School District | 9/11/07, 2/13/18 | 2/13/2018 | — |
| Herkimer | School District | 2/17/2016 | — | |
| Holland Patent | School District | 10/12/2016 | — | |
| Little Falls | School District | 7/11/2005 | — | |
| Mohawk | School District | 6/20/2005 | — | |
| New Hartford | School District | 8/19/2020 | 8/19/2020 | — |
| Owen D. Young | School District | 4/13/2005 | 1/8/2018 | Opt-out (filing) |
| Poland | School District | 04/19/2023 | 4/19/2023 | — |
| Remsen | School District | 9/8/2020 | 9/8/2020 | — |
| Richfield Springs | School District | 6/15/2005 | — | |
| West Canada Valley | School District | 2/7/2005, rescinded 3/19/2026 | Opt-in (filing) | |
| Whitesboro | School District | 8/18/2020 | 8/18/2020 | — |
NYSERDA filings that do not match an entry in the Tax Department's list (names as NYSERDA recorded them):
Jefferson County 23 in the Tax Department list, 4 other NYSERDA filings
| Taxing body | Type | Opt-out: solar, wind, farm waste | Opt-out: storage, fuel cell, micro-hydro, micro-CHP | NYSERDA filing |
|---|---|---|---|---|
| Champion | Town | 16-2 | — | |
| Clayton | Town | 08-1 | Opt-out (filing) | |
| Hounsfield | Town | 1/22/2025 | 1/22/2025 | Opt-out (filing) |
| LeRay | Town | 08-3, 11/7/2019 | 11/7/2019 | — |
| Lyme | Town | 10/3/2023 | — | |
| Orleans | Town | 08-1 | Opt-out (filing) | |
| Philadelphia | Town | 3/19/2025 | 3/19/2025 | — |
| Rodman | Town | 1/12/2022 | 1/12/2022 | Opt-out (filing) |
| Watertown | Town | 91-3, 1/13/2025 | — | |
| Wilna | Town | 2/20/2018 | 2/20/2018 | — |
| Worth | Town | 5/29/2018 | Opt-out (filing) | |
| Chaumont | Village | 2/24/2022 | Opt-out (filing) | |
| Belleville Henderson | School District | 10/30/2017, (purportedly rescinded for one project on 1/23/2023), 1/23/2023 | Opt-out (filing) Opt-in (filing) | |
| Carthage | School District | 11/18/1991, 11/13/2017 | — | |
| Copenhagen | School District | 2/25/1991, 10/23/2017 | — | |
| General Brown Central | School District | 4/11/2018 | 4/11/2018 | Opt-out (filing) |
| Indian River | School District | 2/28/2008, rescinded on 2/17/2022, 2/17/2022 | 2/17/2022 | — |
| LaFargeville | School District | 1/8/2007 | 1/8/2018 | — |
| Lyme | School District | 6/28/2007, 6/16/2011, 2/7/2018, (purportedly rescinded for 5 projects on 1/12/2023), 1/12/2023 | 2/7/2018, (purportedly rescinded for 5 projects on 1/12/2023), 1/12/2023 | Opt-out (filing) Opt-in (filing) |
| Sackets Harbor | School District | 11/13/2018 | 11/13/2018 | Opt-out (filing) |
| South Jefferson | School District | 1/24/2018 | 1/24/2018 | Opt-out (filing) |
| Thousand Islands | School District | 3/20/2007, 1/16/2018 | 1/16/2018 | — |
| Watertown | School District | 12/5/2017 | 12/5/2017 | Opt-out (filing) |
NYSERDA filings that do not match an entry in the Tax Department's list (names as NYSERDA recorded them):
Lewis County 13 in the Tax Department list, 1 other NYSERDA filing
| Taxing body | Type | Opt-out: solar, wind, farm waste | Opt-out: storage, fuel cell, micro-hydro, micro-CHP | NYSERDA filing |
|---|---|---|---|---|
| Croghan | Town | 91-1 | — | |
| Denmark | Town | 91-1, 18-1 | 18-1 | Opt-out (filing) Opt-out (filing) |
| Diana | Town | 91-4 | — | |
| Leyden | Town | 3/9/2022 | Opt-out (filing) | |
| New Bremen | Town | 93-1 | — | |
| Copenhagen | Village | 91-1 | — | |
| Beaver River | School District | 2/11/1991 | 1/8/2018 | Opt-out (filing) |
| Carthage | School District | 11/18/1991, 11/13/2017 | — | |
| Copenhagen | School District | 2/25/1991, 10/23/17 | 12/20/2017 | Opt-out (filing) |
| Harrisville | School District | 10/28/1991 | — | |
| Lowville | School District | 11/11/1990 | — | |
| Parishville-Hopkinton | School District | 1/16/2018 | — | |
| South Jefferson | School District | 1/24/2018 | 1/24/2018 | — |
NYSERDA filings that do not match an entry in the Tax Department's list (names as NYSERDA recorded them):
- Greig (Town): Opt-out (filing)
Livingston County 10 in the Tax Department list
| Taxing body | Type | Opt-out: solar, wind, farm waste | Opt-out: storage, fuel cell, micro-hydro, micro-CHP | NYSERDA filing |
|---|---|---|---|---|
| North Dansville | Town | 6/15/2022 | Opt-out (filing) | |
| Ossian | Town | 7/16/2019 | Opt-out (filing) | |
| Caledonia-Mumford | School District | 1/24/2017 | — | |
| Dansville | School District | 2/14/2017 | Opt-out (filing) | |
| Honeoye | School District | 4/7/2021 | 4/7/2021 | — |
| Honeoye Falls-Lima | School District | 11/28/2017 | — | |
| Le Roy | School District | 12/15/2021 | — | |
| Naples | School District | 3/12/1997 | 11/15/2017 | — |
| Pavilion | School District | 3/4/2022 | — | |
| Wayland-Cohocton | School District | 11/14/2005 | 2/12/2018 | — |
Madison County 19 in the Tax Department list, 2 other NYSERDA filings · county government listed
| Taxing body | Type | Opt-out: solar, wind, farm waste | Opt-out: storage, fuel cell, micro-hydro, micro-CHP | NYSERDA filing |
|---|---|---|---|---|
| Madison County | County | 7/14/2023 | 7/14/2023 | Opt-out (filing) |
| Fenner | Town | 8/14/19 | 8/14/19 | Opt-out (filing) |
| Hamilton | Town | 9/22/2023 | — | |
| Lincoln | Town | 4/4/2020 | 4/4/2020 | Opt-out (filing) |
| Nelson | Town | 3/20/2026 | Opt-out (filing) | |
| Smithfield | Town | 7/24/2023 | 7/24/2023 | Opt-out (filing) |
| Sullivan | Town | 1/15/2020 | Opt-out (filing) | |
| Bridgewater-West Winfield | School District | 6/27/2006 | — | |
| Canastota | School District | 2/26/1991 (purportedly rescinded for four parcels on 2/1/2004), 2/13/2018, 2/27/2019, 6/12/2019, 8/29/2019, 6/21/2023 | 2/13/2018, 2/27/2019, 6/12/2019, 8/29/2019, 6/21/2023 | Opt-out (filing) Opt-out (filing) |
| Cazenovia | School District | 6/21/2004 | — | |
| Chittenango | School District | 11/19/2024 | 11/19/2024 | — |
| DeRuyter | School District | 6/9/2021 | 6/09/2021 | Opt-out (filing) |
| Edmeston | School District | 7/14/2023 | 7/14/2023 | — |
| Fabius-Pompey | School District | 1/16/2018 | 1/16/2018 | — |
| Fayetteville-Manlius | School District | 8/15/2019, 6/22/2021, 12/14/2021, 1/11/2022 | 6/22/2021, 12/14/2021, 1/11/2022 | — |
| Madison | School District | 2/13/2007 | — | |
| Morrisville-Eaton | School District | 2/25/2002, Rescinded on 2/13/2007, 1/22/19 | 1/22/2019 | Opt-out (filing) |
| Oneida | School District | 7/6/2018 | 7/6/2018 | Opt-out (filing) |
| Stockbridge Valley | School District | 8/27/02, (purportedly rescinded for Airtricity Munnsville Project only on 2/13/07), 11/18/08 | Opt-in (filing) |
NYSERDA filings that do not match an entry in the Tax Department's list (names as NYSERDA recorded them):
Monroe County 23 in the Tax Department list, 1 other NYSERDA filing
| Taxing body | Type | Opt-out: solar, wind, farm waste | Opt-out: storage, fuel cell, micro-hydro, micro-CHP | NYSERDA filing |
|---|---|---|---|---|
| Chili | Town | 17-1, 12/31/2025 | 12/31/2025 | Opt-out (filing) Opt-out (filing) Opt-out (filing) |
| Fairport | Town | 10/22/2019 | 10/22/2019 | — |
| Hamlin | Town | 2/27/2017 | — | |
| Ogden | Town | 17-1 | Opt-out (filing) | |
| Penfield | Town | 5/11/2017 | Opt-out (filing) | |
| Perinton | Town | 8/2/2017 | 7/17/2019 | — |
| Riga | Town | 17-1, 12/20/2017 | 12/20/2017 | — |
| Rush | Town | 5/26/2020 | 5/26/2020 | Opt-out (filing) |
| Sweden | Town | 17-2 | — | |
| Wheatland | Town | 4/23/2025 | 4/23/2025 | — |
| Brockport | School District | 2/28/2017, rescinded on 6/18/2019, 9/19/2023 | Opt-out (filing) Opt-in (filing) Opt-out (filing) | |
| Caledonia-Mumford | School District | 1/24/2017 | — | |
| Churchville-Chili | School District | 1/25/2017 | 1/9/2018 | Opt-out (filing) |
| East Irondequoit | School District | 1/28/2020 | 1/23/2018, 1/28/2020 | Opt-out (filing) |
| Gates-Chili | School District | 3/21/2017 | — | |
| Greece | School District | 3/16/2017, 10/16/2024 | 10/16/2024 | — |
| Hilton | School District | 2/14/2017 (repealed 2/12/18) | Opt-out (filing) | |
| Honeoye Falls-Lima | School District | 11/28/2017 | — | |
| Rush-Henrietta | School District | 9/11/2018 | 9/11/2018 | Opt-out (filing) |
| Spencerport | School District | 11/14/2017 | Opt-out (filing) Opt-in (filing) | |
| Victor | School District | 11/12/2015, 9/13/2019 | 9/13/2019 | — |
| Wayne | School District | 10/9/2025 | 10/9/2025 | — |
| Webster | School District | 8/15/2017, 3/11/2025 | 3/11/2025 | Opt-out (filing) Opt-out (filing) |
NYSERDA filings that do not match an entry in the Tax Department's list (names as NYSERDA recorded them):
- Town of Webster (Town): Opt-out (filing)
Montgomery County 19 in the Tax Department list, 1 other NYSERDA filing · county government listed
| Taxing body | Type | Opt-out: solar, wind, farm waste | Opt-out: storage, fuel cell, micro-hydro, micro-CHP | NYSERDA filing |
|---|---|---|---|---|
| Montgomery County | County | 4/16/2018 | 4/16/2018 | Opt-out (filing) |
| Canajoharie | Town | 11/17/2011, 10/13/2016 | Opt-out (filing) | |
| Florida | Town | 6/29/2018, 10/19/2018, rescinded on 11/19/2020, 12/18/2020 | Opt-out (filing) | |
| Glen | Town | 3/28/2017, rescinded on 11/19/2020 | Opt-out (filing) | |
| Minden | Town | 4/4/2016 | Opt-out (filing) | |
| Mohawk | Town | 12/18/2020 | Opt-out (filing) | |
| Root | Town | 12/14/2022 | Opt-out (filing) | |
| Fultonville | Village | 4/24/2024 | 4/24/2024 | Opt-out (filing) Opt-out (filing) |
| Hagaman | Village | 17-3 | Opt-out (filing) | |
| Canajoharie | School District | 11/17/2011, 10/13/2016 | — | |
| Cherry Valley-Springfield | School District | 5/21/2002 | — | |
| Cobleskill-Richmondville | School District | 5/18/2020 | 5/18/2020 | — |
| Duanesburg | School District | 6/16/2020 | 6/16/2020 | — |
| Fonda-Fultonville | School District | 11/23/2020 | 11/23/2020 | — |
| Fort Plain | School District | 12/11/2019 | 12/11/2019 | — |
| Greater Amsterdam | School District | 6/21/2018 | 6/21/2018 | Opt-out (filing) |
| Owen D. Young | School District | 4/13/2005 | — | |
| Schoharie | School District | 6/18/2020 | 6/18/2020 | — |
| Sharon Springs | School District | 5/22/2020 | 5/22/2020 | — |
NYSERDA filings that do not match an entry in the Tax Department's list (names as NYSERDA recorded them):
- St. Johnsonville (Town): Opt-in (filing)
Nassau County 3 in the Tax Department list, 1 other NYSERDA filing
NYSERDA filings that do not match an entry in the Tax Department's list (names as NYSERDA recorded them):
- Lawrence (Town): Opt-out (filing)
Niagara County 4 in the Tax Department list, 1 other NYSERDA filing · county government listed
NYSERDA filings that do not match an entry in the Tax Department's list (names as NYSERDA recorded them):
- Royalton (Town): Opt-in (filing)
Oneida County 23 in the Tax Department list, 3 other NYSERDA filings
| Taxing body | Type | Opt-out: solar, wind, farm waste | Opt-out: storage, fuel cell, micro-hydro, micro-CHP | NYSERDA filing |
|---|---|---|---|---|
| Boonville | Town | 12/22/2017 | 12/22/2017 | — |
| Floyd | Town | 3/15/2021 | 3/15/2021 | — |
| Kirkland | Town | 2/15/2023 | 18-1, 2/15/2023 | — |
| Lee | Town | 12/21/2020 | 12/21/2020 | Opt-out (filing) |
| Marshall | Town | 12/20/2019 | — | |
| Paris | Town | 2/21/2023 | 02/21/2023 | Opt-out (filing) |
| Steuben | Town | 10/20/2020 | 10/20/2020 | — |
| Trenton | Town | 16-2 | Opt-out (filing) | |
| Vernon | Town | 2/21/2019 | Opt-out (filing) | |
| Vienna | Town | 10/24/2023 | 10/24/2023 | Opt-out (filing) |
| Bridgewater West-Winfield | School District | 6/27/2006 | — | |
| Camden Central | School District | 2/26/1991 | — | |
| Clinton | School District | 7/11/2023 | 1/23/2018, 7/11/2023 | Opt-out (filing) Opt-out (filing) |
| Holland Patent | School District | 10/12/2016 | — | |
| Madison | School District | 2/13/2007 | — | |
| New Hartford | School District | 8/19/2020 | 8/19/2020 | — |
| Oriskany | School District | 3/18/1991, 7/2/2019, 10/17/2023 | 7/2/2019, 10/17/2023 | Opt-out (filing) Opt-out (filing) |
| Poland | School District | 4/19/2023 | 04/19/2023 | — |
| Remsen | School District | 9/8/2020 | 9/8/2020 | — |
| Rome | School District | 5/23/2019 | 5/23/2019 | Opt-out (filing) |
| Stockbridge Valley | School District | 8/27/2002, (purportedly rescinded for Airtricity Munnsville Project only on 2/13/2007), 11/18/2008 | — | |
| West Canada Valley | School District | 2/7/2005 | — | |
| Whitesboro | School District | 8/18/2020 | 8/18/2020 | — |
NYSERDA filings that do not match an entry in the Tax Department's list (names as NYSERDA recorded them):
Onondaga County 18 in the Tax Department list, 1 other NYSERDA filing · county government listed
| Taxing body | Type | Opt-out: solar, wind, farm waste | Opt-out: storage, fuel cell, micro-hydro, micro-CHP | NYSERDA filing |
|---|---|---|---|---|
| Onondaga County | County | 7/24/2024 | 7/24/2024 | Opt-out (filing) |
| Cicero | Town | 10/22/2020 | Opt-out (filing) | |
| Clay | Town | 10/9/2020 | — | |
| Fabius | Town | 5/28/2019, rescinded on 1/19/2022 | Opt-in (filing) | |
| Lysander | Town | 17-3 | Opt-out (filing) | |
| Manlius | Town | 16-9, rescinded on 2/27/2020 | — | |
| Van Buren | Town | 12/3/2019 | Opt-out (filing) | |
| Baldwinsville | School District | 2/7/2017, 6/5/2023 | 6/5/2023 | Opt-out (filing) Opt-out (filing) |
| Cazenovia | School District | 6/21/2004 | — | |
| Chittenango | School District | 11/19/2024 | 11/19/2024 | — |
| Fabius-Pompey | School District | 1/16/2018 | 1/16/2018 | — |
| Fayetteville-Manlius | School District | 8/15/2019, 6/22/2021, 12/14/2021, 1/11/2022 | 6/22/2021, 12/14/2021, 1/11/2022 | Opt-out (filing) Opt-out (filing) |
| Jordan-Elbridge | School District | 12/18/2024 | Opt-out (filing) | |
| LaFayette | School District | 10/12/2017 | 1/25/2018 | — |
| Phoenix | School District | 9/9/2019 | 9/9/2019 | — |
| Tully | School District | 5/24/2024 | 5/24/2024 | Opt-out (filing) |
| West Genesee | School District | 8/23/2017, 10/16/2024 | 2/28/2018, 10/16/2024 | Opt-out (filing) |
| Westhill | School District | 9/11/2017 | Opt-out (filing) |
NYSERDA filings that do not match an entry in the Tax Department's list (names as NYSERDA recorded them):
- Tully (Town): Opt-in (filing)
Ontario County 29 in the Tax Department list, 2 other NYSERDA filings · county government listed
| Taxing body | Type | Opt-out: solar, wind, farm waste | Opt-out: storage, fuel cell, micro-hydro, micro-CHP | NYSERDA filing |
|---|---|---|---|---|
| Ontario County | County | 97-2, 6/4/2024 | 6/4/2024 | Opt-out (filing) |
| Benton | Town | 12/19/2014 | — | |
| Bristol | Town | 1/2/2020 | 1/2/2020 | Opt-out (filing) |
| Canandaigua | Town | 97-3 | Opt-out (filing) | |
| East Bloomfield | Town | 2/16/2018 | 2/16/2018 | — |
| Farmington | Town | 11/4/2016, 7/20/2020 | 7/20/2020 | Opt-out (filing) |
| Geneva | Town | 97-2, repealed 11/24/2017 | Opt-in (filing) Opt-out (filing) | |
| Hopewell | Town | 15-1 | — | |
| Manchester | Town | 10/23/2020 | 10/23/2020 | — |
| Naples | Town | 97-1, 3/7/2018 | 3/7/2018 | — |
| Phelps | Town | 7/16/2020 | 7/16/2020 | Opt-out (filing) |
| Richmond | Town | 97-1 | Opt-out (filing) | |
| Seneca | Town | 14-5, 10/19/2021 | 10/19/2021 | — |
| South Bristol | Town | 97-1, 3/25/2019 | 3/25/2019 | Opt-out (filing) |
| Victor | Town | 16-5 | Opt-out (filing) | |
| Canandaigua | School District | 2/6/2015 | 1/18/2018 | — |
| East Bloomfield | School District | 10/10/2018 | 10/10/2018 | Opt-out (filing) |
| Geneva City | School District | 12/15/2015 | Opt-out (filing) | |
| Gorham-Middlesex | School District | 3/14/2016, 7/9/2018 | 7/9/2018 | — |
| Honeoye | School District | 4/7/2021 | 4/7/2021 | Opt-out (filing) |
| Honeoye Falls- Lima | School District | 11/28/2017 | — | |
| Manchester-Shortsville | School District | 12/13/2017 | Opt-out (filing) | |
| Naples | School District | 3/12/1997 | 11/15/2017 | — |
| Newark | School District | 5/16/2018, (purportedly rescinded for NSF Arcadia Sites 1 and 2 LLC only on 9/18/2024), 9/18/2024 (opted out again after rescinding) | 9/18/2024 | — |
| Palmyra-Macedon | School District | 7/16/2025 | 7/16/2025 | — |
| Penn Yan | School District | 3/5/1997, 9/19/2007 | 1/31/2018 | — |
| Phelps-Clifton Springs | School District | 2/24/2016, 4/10/2019 | 4/10/2019 | — |
| Victor | School District | 11/12/2015, 9/13/2019 | 9/13/2019 | Opt-out (filing) |
| Wayland-Cohocton | School District | 11/14/2005 | 2/12/2018 | — |
NYSERDA filings that do not match an entry in the Tax Department's list (names as NYSERDA recorded them):
Orange County 10 in the Tax Department list, 2 other NYSERDA filings
| Taxing body | Type | Opt-out: solar, wind, farm waste | Opt-out: storage, fuel cell, micro-hydro, micro-CHP | NYSERDA filing |
|---|---|---|---|---|
| Crawford | Town | 6/5/2016, 6/1/2020 | 6/1/2020 | Opt-out (filing) Opt-out (filing) |
| New Windsor | Town | 4/13/2017 | Opt-out (filing) | |
| Wallkill | Town | 6/8/2021 | — | |
| Chester | School District | 2/28/2024 | Opt-out (filing) | |
| Haverstraw-Stony Point | School District | 2/8/2023 | 2/8/2023 | — |
| Monroe-Woodbury | School District | 6/8/2022 | 6/8/2022 | Opt-out (filing) |
| Pine Bush | School District | 1/20/2016 | Opt-out (filing) | |
| Valley Central | School District | 9/24/2018 | Opt-out (filing) | |
| Wallkill | School District | 10/17/2019 | — | |
| Washingtonville | School District | 2/15/2022 | — |
NYSERDA filings that do not match an entry in the Tax Department's list (names as NYSERDA recorded them):
Orleans County 7 in the Tax Department list
| Taxing body | Type | Opt-out: solar, wind, farm waste | Opt-out: storage, fuel cell, micro-hydro, micro-CHP | NYSERDA filing |
|---|---|---|---|---|
| Barre | Town | 9/5/2019, 7/7/2021 | 9/5/2019, 7/7/2021 | Opt-out (filing) |
| Gaines | Town | 08-1 | — | |
| Shelby | Town | 3/29/2019 | Opt-out (filing) | |
| Yates | Town | 08-1, 06/21/2016 | Opt-out (filing) | |
| Brockport | School District | 2/28/2017, rescinded on 6/18/2019, 9/19/2023 | — | |
| Holley | School District | 2/13/2017 | — | |
| Lyndonville | School District | 4/11/2016 | Opt-out (filing) |
Oswego County 10 in the Tax Department list, 3 other NYSERDA filings · county government listed
| Taxing body | Type | Opt-out: solar, wind, farm waste | Opt-out: storage, fuel cell, micro-hydro, micro-CHP | NYSERDA filing |
|---|---|---|---|---|
| Oswego County | County | 9/20/2024 | 9/20/2024 | — |
| Constantia | Town | 6/21/2022 | — | |
| West Monroe | Town | 16-1 | — | |
| Altmar-Parish-Williamstown | School District | 2/10/2022 | 2/10/2022 | — |
| Hannibal | School District | 11/14/2024 | 11/14/2024 | Opt-out (filing) |
| Mexico | School District | 1/6/2010 | — | |
| Phoenix | School District | 9/9/2019 | 9/9/2019 | Opt-out (filing) |
| Pulaski | School District | 7/31/2018 | 7/31/2018 | — |
| Schroeppel | School District | 12/2/2020 | 12/2/2020 | — |
| South Jefferson | School District | 1/24/2018 | 1/24/2018 | — |
NYSERDA filings that do not match an entry in the Tax Department's list (names as NYSERDA recorded them):
Otsego County 19 in the Tax Department list, 4 other NYSERDA filings · county government listed
| Taxing body | Type | Opt-out: solar, wind, farm waste | Opt-out: storage, fuel cell, micro-hydro, micro-CHP | NYSERDA filing |
|---|---|---|---|---|
| Otsego County | County | 10/13/2023 | 10/13/2023 | Opt-out (filing) |
| Maryland | Town | 10-1 | — | |
| Morris | Town | 17-2, 3/13/2018 | 3/13/2018 | — |
| Otego | Town | 8/15/2023 | Opt-out (filing) | |
| Plainfield | Town | 7/26/2023 | 7/26/2023 | Opt-out (filing) |
| Richfield | Town | 16-2 | — | |
| Unadilla | Town | 10/17/2023 | — | |
| Bainbridge-Guilford | School District | 2/1/2018 | 2/1/2018 | — |
| Bridgewater-West Winfield | School District | 6/27/2006 | — | |
| Cherry Valley-Springfield | School District | 5/21/2002 | — | |
| Cobleskill-Richmondville | School District | 5/18/2020 | 5/18/2020 | — |
| Edmeston | School District | 7/14/2023 | 7/14/2023 | Opt-out (filing) |
| Oneonta | School District | 6/14/2023 | 6/14/2023 | — |
| Otego-Unadilla | School District | 6/27/2023 | 6/27/2023 | Opt-out (filing) |
| Owen D. Young | School District | 4/13/2005 | — | |
| Richfield Springs | School District | 6/15/2005 | — | |
| Schenevus | School District | 8/10/2010 | — | |
| Sharon Springs | School District | 5/22/2020 | 5/22/2020 | — |
| Sidney | School District | 2/11/2020 | 2/11/2020 | — |
NYSERDA filings that do not match an entry in the Tax Department's list (names as NYSERDA recorded them):
Putnam County 1 in the Tax Department list
| Taxing body | Type | Opt-out: solar, wind, farm waste | Opt-out: storage, fuel cell, micro-hydro, micro-CHP | NYSERDA filing |
|---|---|---|---|---|
| Patterson | Town | 1/23/1991 | Opt-out (filing) |
Rensselaer County 3 in the Tax Department list
Rockland County 4 in the Tax Department list, 3 other NYSERDA filings
| Taxing body | Type | Opt-out: solar, wind, farm waste | Opt-out: storage, fuel cell, micro-hydro, micro-CHP | NYSERDA filing |
|---|---|---|---|---|
| Orangetown | Town | 3/20/2023 | 03/20/2023 | Opt-out (filing) |
| Ramapo | Town | 2/9/2022 | 2/9/2022 | Opt-out (filing) |
| Hillburn | Village | 3/8/2022 | 3/8/2022 | Opt-out (filing) |
| Haverstraw-Stony Point | School District | 2/8/2023 | 2/8/2023 | — |
NYSERDA filings that do not match an entry in the Tax Department's list (names as NYSERDA recorded them):
Saratoga County 8 in the Tax Department list
| Taxing body | Type | Opt-out: solar, wind, farm waste | Opt-out: storage, fuel cell, micro-hydro, micro-CHP | NYSERDA filing |
|---|---|---|---|---|
| Edinburg | Town | 11/15/2018 | Opt-out (filing) | |
| Galway | Town | 4/1/2020 | — | |
| Greenfield | Town | 16-5 | — | |
| Malta | Town | 11/4/2021 | 11/4/2021 | Opt-out (filing) |
| Stillwater | Town | 12/4/2018 | — | |
| Wilton | Town | 2/13/2023 | 02/13/2023 | Opt-out (filing) |
| Hudson Falls | School District | 2/1991 | — | |
| Waterford-Halfmoon | School District | 5/18/2023 | 5/18/2023 | — |
Schenectady County 2 in the Tax Department list, 1 other NYSERDA filing
| Taxing body | Type | Opt-out: solar, wind, farm waste | Opt-out: storage, fuel cell, micro-hydro, micro-CHP | NYSERDA filing |
|---|---|---|---|---|
| Duanesburg | Town | 6/16/2020 | 6/16/2020 | — |
| Schoharie | Town | 6/18/2020 | 6/18/2020 | — |
NYSERDA filings that do not match an entry in the Tax Department's list (names as NYSERDA recorded them):
- Duanesburg Central (School District): Opt-out (filing)
Schoharie County 18 in the Tax Department list, 2 other NYSERDA filings · county government listed
| Taxing body | Type | Opt-out: solar, wind, farm waste | Opt-out: storage, fuel cell, micro-hydro, micro-CHP | NYSERDA filing |
|---|---|---|---|---|
| Schoharie County | County | 6/22/2020 | 6/22/2020 | Opt-out (filing) |
| Carlisle | Town | 1/15/2021 | 1/15/2021 | — |
| Esperance | Town | 7/11/2024 | 7/11/2024 | Opt-out (filing) |
| Fulton | Town | 7/16/2020 | 7/16/2020 | — |
| Middleburgh | Town | 12/14/2020 | 12/14/2020 | — |
| Schoharie | Town | 1/25/2021 | 1/25/2021 | — |
| Seward | Town | 12/18/2020 | 12/18/2020 | Opt-out (filing) |
| Sharon | Town | 6/9/2020 | 6/9/2020 | Opt-out (filing) |
| Wright | Town | 17-1 | Opt-out (filing) | |
| Canajoharie | School District | 11/17/2011 and 10/13/2016 | — | |
| Cobleskill-Richmondville | School District | 5/18/2020 | 5/18/2020 | Opt-out (filing) |
| Duanesburg | School District | 6/16/2020 | 6/16/2020 | — |
| Fonda-Fultonville | School District | 11/23/2020 | 11/23/2020 | — |
| Gilboa-Conesville | School District | 12/16/1997 | — | |
| Jefferson | School District | 1/24/2018 | 1/24/2018 | — |
| Roxbury | School District | 5/8/2002 | — | |
| Schoharie | School District | 6/18/2020 | 6/18/2020 | — |
| Sharon Springs | School District | 5/22/2020 | 5/22/2020 | Opt-out (filing) |
NYSERDA filings that do not match an entry in the Tax Department's list (names as NYSERDA recorded them):
Schuyler County 10 in the Tax Department list, 2 other NYSERDA filings · county government listed
| Taxing body | Type | Opt-out: solar, wind, farm waste | Opt-out: storage, fuel cell, micro-hydro, micro-CHP | NYSERDA filing |
|---|---|---|---|---|
| Schuyler County | County | 06-2 | — | |
| Dix | Town | 4/15/2020 | Opt-out (filing) | |
| Hector | Town | 7/25/2023 | Opt-out (filing) | |
| Montour | Town | 11/17/2022 | — | |
| Watkins Glen | Village | 9/16/2019 | 9/16/2019 | — |
| Bradford | School District | 9/17/2019 | 9/17/2019 | — |
| Corning Painted-Post | School District | 12/21/2005 | — | |
| Dundee | School District | 5/3/2021 | 5/3/2021 | — |
| Hammondsport | School District | 2/15/2017 | — | |
| Odessa-Montour | School District | 4/23/2021 | 4/23/2021 | Opt-out (filing) |
NYSERDA filings that do not match an entry in the Tax Department's list (names as NYSERDA recorded them):
Seneca County 7 in the Tax Department list · county government listed
| Taxing body | Type | Opt-out: solar, wind, farm waste | Opt-out: storage, fuel cell, micro-hydro, micro-CHP | NYSERDA filing |
|---|---|---|---|---|
| Seneca County | County | 3/22/2018 | Opt-out (filing) | |
| Junius | Town | 11/15/2021 | — | |
| Tyre | Town | 3/17/2022 | 3/17/2022 | — |
| Varick | Town | 11/3/2021 | 11/3/2021 | Opt-out (filing) |
| Clyde-Savannah | School District | 3/10/2021 | 3/10/2021 | — |
| Phelps-Clifton Springs | School District | 4/10/2019 | 4/10/2019 | — |
| Waterloo | School District | 11/18/2019 | 11/18/2019 | Opt-out (filing) |
St. Lawrence County 16 in the Tax Department list
| Taxing body | Type | Opt-out: solar, wind, farm waste | Opt-out: storage, fuel cell, micro-hydro, micro-CHP | NYSERDA filing |
|---|---|---|---|---|
| Brasher | Town | 7/8/2020 | 7/8/2020 | Opt-out (filing) |
| Canton | Town | 11/29/2022 | 11/29/2022 | Opt-out (filing) |
| Hammond | Town | 9/9/2020 | 9/9/2020 | — |
| Hopkinton | Town | 11-1, 8/3/2020 | 8/3/2020 | Opt-out (filing) |
| Lawrence | Town | 6/29/2020 | 6/29/2020 | — |
| Norfolk | Town | 7/16/2024 | 7/16/2024 | — |
| Parishville | Town | 12-1, 8/11/2020 | 8/11/2020 | Opt-out (filing) |
| Stockholm | Town | 6/24/2020 | 6/24/2020 | Opt-out (filing) |
| Brasher Falls | School District | 11/28/2016, 6/25/2020 | 6/25/2020 | Opt-out (filing) |
| Gouverneur | School District | 12/11/2017 | — | |
| Harrisville | School District | 10/28/1991 | — | |
| Indian River | School District | 2/28/2008, rescinded on 2/17/2022, 2/17/2022 | 2/17/2022 | — |
| Lisbon | School District | 1/21/2021 | 1/21/2021 | — |
| Parishville-Hopkinton | School District | 10/17/2016, 6/25/2020 | 6/25/2020 | Opt-out (filing) |
| Potsdam | School District | 12/10/2019 | 12/10/2019 | Opt-out (filing) |
| Tupper Lake | School District | 2/4/1991 | — |
Steuben County 20 in the Tax Department list · county government listed
| Taxing body | Type | Opt-out: solar, wind, farm waste | Opt-out: storage, fuel cell, micro-hydro, micro-CHP | NYSERDA filing |
|---|---|---|---|---|
| Steuben County | County | 05-20, 1/31/2018 | 1/31/2018 | Opt-in (filing) |
| Canisteo | Town | 2/2/2020 | Opt-out (filing) | |
| Cohocton | Town | 07-1 | — | |
| Fremont | Town | 9/16/2008 | Opt-out (filing) | |
| Hartsville | Town | 09-2 | — | |
| Prattsburgh | Town | 5/9/2023 | 5/9/2023 | Opt-out (filing) |
| Wayland | Town | 06-1 | — | |
| Wayne | Town | 4/24/2017 | — | |
| Alfred-Almond | School District | 12/13/2006, 3/14/2018 | — | |
| Avoca | School District | 2/25/2003, 3/21/2018 | 3/21/2018 | — |
| Bradford | School District | 9/17/2019 | 9/17/2019 | Opt-out (filing) |
| Canisteo-Greenwood | School District | 11/14/2005 | — | |
| Corning Painted-Post | School District | 12/21/2005 | — | |
| Dansville | School District | 2/14/2017 | — | |
| Elmira | School District | 11/19/2025 | — | |
| Hammondsport | School District | 2/15/2017 | — | |
| Naples | School District | 3/12/1997 | 11/15/2017 | — |
| Penn Yan | School District | 3/5/1997, 9/19/2007 | 1/31/2018 | — |
| Prattsburgh | School District | 1/21/2003 | 2/15/2018 | — |
| Wayland-Cohocton | School District | 11/14/2005 | 2/12/2018 | — |
Suffolk County 1 in the Tax Department list
| Taxing body | Type | Opt-out: solar, wind, farm waste | Opt-out: storage, fuel cell, micro-hydro, micro-CHP | NYSERDA filing |
|---|---|---|---|---|
| Shoreham-Wading River | School District | 7/28/2015 | — |
Sullivan County 4 in the Tax Department list, 1 other NYSERDA filing
NYSERDA filings that do not match an entry in the Tax Department's list (names as NYSERDA recorded them):
- Lumberland (Town): Opt-in (filing)
Tioga County 3 in the Tax Department list, 3 other NYSERDA filings
| Taxing body | Type | Opt-out: solar, wind, farm waste | Opt-out: storage, fuel cell, micro-hydro, micro-CHP | NYSERDA filing |
|---|---|---|---|---|
| Newark Valley | Town | 9/22/2016, rescinded 3/22/2021 | — | |
| Spencer Van Etten | School District | 2/2/2017 | — | |
| Vestal | School District | 1/21/2025 | — |
NYSERDA filings that do not match an entry in the Tax Department's list (names as NYSERDA recorded them):
Tompkins County 8 in the Tax Department list
| Taxing body | Type | Opt-out: solar, wind, farm waste | Opt-out: storage, fuel cell, micro-hydro, micro-CHP | NYSERDA filing |
|---|---|---|---|---|
| Enfield | Town | 09-1, rescinded 08/26/2025 | Opt-in (filing) Opt-in (filing) | |
| Groton | Town | 2/12/2019 | — | |
| Lansing | Town | 13-4 | Opt-out (filing) | |
| Dryden | School District | 5/27/2014, 2/27/2017 | Opt-out (filing) | |
| Ithaca City | School District | 3/13/2012 | — | |
| Newfield | School District | 1/5/2017 | Opt-out (filing) | |
| Odessa-Montour | School District | 4/23/2021 | 4/23/2021 | — |
| Southern Cayuga | School District | 7/1/2024 | 7/1/2024 | — |
Ulster County 7 in the Tax Department list, 1 other NYSERDA filing
| Taxing body | Type | Opt-out: solar, wind, farm waste | Opt-out: storage, fuel cell, micro-hydro, micro-CHP | NYSERDA filing |
|---|---|---|---|---|
| Gardiner | Town | 92-2, rescinded on 5/16/2007 | — | |
| Marlborough | Town | 11/12/2018 | 11/12/2018 | Opt-out (filing) |
| Shawangunk | Town | 5/17/2018 | 5/17/2018 | Opt-out (filing) |
| Wawarsing | Town | 6/14/2016, 2/21/2018 | 2/21/2018 | Opt-out (filing) |
| Pine Bush | School District | 4/20/2016 | — | |
| Valley Central | School District | 9/24/2018 | — | |
| Walkill | School District | 10/17/2019 | — |
NYSERDA filings that do not match an entry in the Tax Department's list (names as NYSERDA recorded them):
- Wallkill Central (School District): Opt-out (filing)
Warren County 4 in the Tax Department list, 2 other NYSERDA filings
| Taxing body | Type | Opt-out: solar, wind, farm waste | Opt-out: storage, fuel cell, micro-hydro, micro-CHP | NYSERDA filing |
|---|---|---|---|---|
| Bolton | Town | 4/25/2023 | 04/25/2023 | Opt-out (filing) |
| Glens Falls | School District | 2/13/2023 | 02/13/2023 | Opt-out (filing) |
| Glens Falls Common | School District | 3/09/2023 | 03/09/2023 | Opt-out (filing) |
| Queensbury | School District | 4/11/2016 | Opt-out (filing) |
NYSERDA filings that do not match an entry in the Tax Department's list (names as NYSERDA recorded them):
Washington County 22 in the Tax Department list, 14 other NYSERDA filings · county government listed
| Taxing body | Type | Opt-out: solar, wind, farm waste | Opt-out: storage, fuel cell, micro-hydro, micro-CHP | NYSERDA filing |
|---|---|---|---|---|
| Washington County | County | 16-5 | Opt-out (filing) | |
| Argyle | Town | 3/12/2018 | 3/12/2018 | Opt-out (filing) |
| Cambridge | Town | 16-3 | Opt-out (filing) | |
| Easton | Town | 16-2, rescinded on 10/26/2020 | Opt-in (filing) Opt-out (filing) | |
| Fort Ann | Town | 16-5, 11/15/2016, 7/22/2020 | 7/22/2020 | Opt-out (filing) Opt-out (filing) |
| Fort Edward | Town | 5/14/2018, rescinded on 7/23/2021 | 7/23/2021 | Opt-out (filing) Opt-out (filing) |
| Granville | Town | 16-1 | Opt-out (filing) | |
| Hampton | Town | 16-5 | Opt-out (filing) | |
| Hartford | Town | 16-1, 7/22/2020 | 7/22/2020 | Opt-out (filing) Opt-out (filing) |
| Jackson | Town | 5/22/2017 | Opt-out (filing) | |
| Putnam | Town | 1/14/2021 | 1/14/2021 | — |
| Argyle | Village | 90-2 | Opt-out (filing) | |
| Fort Ann | Village | 91-1 | Opt-out (filing) | |
| Fort Edward | Village | 91-2 | Opt-out (filing) | |
| Hudson Falls | Village | 90-5 | Opt-out (filing) | |
| Fort Ann | School District | 12/13/1990, 10/18/2016 | Opt-out (filing) | |
| Granville | School District | 2/1991 | Opt-out (filing) | |
| Greenwich | School District | 2/13/2023 | 2/13/2023 | Opt-in (filing) Opt-out (filing) |
| Hartford | School District | 8/09/2016 | Opt-out (filing) Opt-out (filing) | |
| Hudson Falls | School District | 2/1991 | Opt-out (filing) | |
| Putnam | School District | 2/1991 | Opt-out (filing) | |
| Salem | School District | 2/27/1991 | Opt-out (filing) |
NYSERDA filings that do not match an entry in the Tax Department's list (names as NYSERDA recorded them):
- Argyle Central School District (School District): Opt-in (filing)
- Cambridge Central School District (School District): Opt-in (filing)
- Fort Edward Central School District (School District): Opt-in (filing)
- Town of Greenwich (Town): Opt-in (filing)
- Town of Hebron (Town): Opt-in (filing)
- Town of Kingbury (Town): Opt-in (filing)
- Town of White Creek (Town): Opt-in (filing)
- Town of Whitehall (Town): Opt-in (filing)
- Village of Greenwich (Village): Opt-in (filing)
- Village of Whitehall (Village): Opt-in (filing)
- Whitehall Central School District (School District): Opt-in (filing)
- Whitehall Central School District (School District): Opt-out (filing)
- Town of Whitehall (Town): Opt-out (filing)
- Town of Hebron (Town): Opt-out (filing)
Wayne County 22 in the Tax Department list, 1 other NYSERDA filing · county government listed
| Taxing body | Type | Opt-out: solar, wind, farm waste | Opt-out: storage, fuel cell, micro-hydro, micro-CHP | NYSERDA filing |
|---|---|---|---|---|
| Wayne County | County | 3/28/2023 | 03/28/2023 | Opt-out (filing) |
| Butler | Town | 3/20/2023 | 3/20/2023 | Opt-out (filing) Opt-out (filing) |
| Lyons | Town | 5/31/2022 | 6/5/2019, 5/31/2022 | Opt-out (filing) |
| Macedon | Town | 11/7/2018 | 6/21/2018, 4/8/2019 | — |
| Ontario | Town | 5/9/2022 | 5/9/2022 | — |
| Palmyra | Town | 5/6/2019 | Opt-out (filing) | |
| Rose | Town | 5/22/2023 | 5/22/2023 | Opt-out (filing) |
| Walworth | Town | 9/13/2024 | 9/13/2024 | — |
| Williamson | Town | 9/17/2025 | 9/17/2025 | Opt-out (filing) |
| Wolcott | Village | 10/1/2025 | 10/1/2025 | Opt-out (filing) |
| Clyde-Savannah | School District | 3/10/2021 | 3/10/2021 | Opt-out (filing) |
| Gananda | School District | 12/13/2017 | 1/23/2019 | — |
| Lyons | School District | 11/14/2017 | 11/14/2017 | — |
| Newark | School District | 5/16/2018, (purportedly rescinded for NSF Arcadia Sites 1 and 2 LLC only on 9/18/2024), 9/18/2024 (opted out again after rescinding) | 9/18/2024 | Opt-out (filing) |
| North Rose-Wolcott | School District | 12/11/2025 | 12/22/2025 | Opt-out (filing) |
| Palmyra-Macedon | School District | 7/16/2025 | 7/16/2025 | Opt-out (filing) |
| Phelps-Clifton Springs | School District | 4/10/2019 | 4/10/2019 | — |
| Red Creek | School District | 8/20/2025 | Opt-out (filing) | |
| Victor | School District | 11/12/2015, 9/13/2019 | 9/13/2019 | — |
| Wayne | School District | 10/9/2025 | 10/9/2025 | Opt-out (filing) |
| Webster | School District | 8/15/2017, 3/11/2025 | 3/11/2025 | — |
| Williamson | School District | 8/27/2025 | Opt-out (filing) |
NYSERDA filings that do not match an entry in the Tax Department's list (names as NYSERDA recorded them):
- Ravena-Coeymans-Selkirk Central School District (School District): Opt-out (filing)
Wyoming County 4 in the Tax Department list, 2 other NYSERDA filings
| Taxing body | Type | Opt-out: solar, wind, farm waste | Opt-out: storage, fuel cell, micro-hydro, micro-CHP | NYSERDA filing |
|---|---|---|---|---|
| Attica | School District | 1/11/2018, rescinded 2/25/2021, 2/25/2021 (opted out again after rescinding) | 2/25/2021 | Opt-out (filing) Opt-out (filing) |
| Iroquois | School District | 12/19/2019 | 12/19/2019 | — |
| Pavilion | School District | 3/4/2022 | — | |
| Pioneer | School District | 5/20/2008 | — |
NYSERDA filings that do not match an entry in the Tax Department's list (names as NYSERDA recorded them):
Yates County 8 in the Tax Department list, 3 other NYSERDA filings · county government listed
| Taxing body | Type | Opt-out: solar, wind, farm waste | Opt-out: storage, fuel cell, micro-hydro, micro-CHP | NYSERDA filing |
|---|---|---|---|---|
| Yates County | County | 03-3 | — | |
| Italy | Town | 04-2, 4/12/2018 | 4/12/2018 | Opt-out (filing) |
| Potter | Town | 10/20/2025 | 10/20/2025 | Opt-out (filing) |
| Dundee | School District | 5/3/2021 | 5/3/2021 | Opt-in (filing) |
| Gorham-Middlesex | School District | 3/14/2016, 7/9/2018 | 7/9/2018 | — |
| Naples | School District | 3/12/1997 | 11/15/2017 | — |
| Penn Yan | School District | 3/5/1997, 9/19/2007 | 1/31/2018 | Opt-out (filing) |
| Prattsburgh | School District | 1/21/2003 | 2/15/2018 | — |
NYSERDA filings that do not match an entry in the Tax Department's list (names as NYSERDA recorded them):
A date or local law number means the body filed an opt-out; "rescinded" means it later reversed it. An opt-out applies to systems whose construction had not begun by its effective date. A law adopted after the records were compiled will not show yet: your assessor confirms the position for your address.
What the exemption actually removes
RPTL 487 is a 15-year real property tax exemption on the added value of the solar energy system, not on your existing assessment. If installing solar leads your assessor to add a figure to the assessed value of the property, that added figure is what the exemption shelters. If the assessor adds nothing, there is nothing for the exemption to remove and it does not reduce the bill you already had.
That distinction is worth being clear about before you go looking, because a homeowner who expects a discount on the whole bill will read the result as a failure of the exemption rather than as the exemption working exactly as written.
Three opt-outs, three separate decisions
The opt-out is available to a county, city, town or village by local law, and to a school district by resolution. Those are different bodies meeting on different schedules and keeping records in different places, which is why the lists above have three kinds of row and why your address needs three checks, not one.
There is one clean simplification. The Big Five city school districts — New York City, Buffalo, Rochester, Syracuse and Yonkers — are fiscally dependent and levy no separate property tax. In those five cities there is no separate school district check to make, because there is no separate school levy.
How current the two official lists are
Each list shows only what was filed with that agency by its cut-off: the Tax Department's listing covers records on file as of March 31, 2026, and NYSERDA's dataset was last updated October 7, 2026. A local law or resolution adopted or repealed after that will not show yet. Municipalities do revisit these decisions: several entries above note a rescission, and a body that opted out can restore the exemption by repealing its opt-out. An opt-out is not retroactive either; a system whose construction had begun by its effective date keeps the exemption if it otherwise qualifies (Tax Department legal Q&A on section 487).
Use the table to know which questions to ask, then put them to your assessor.
How to get the real answer
- Call your assessor and ask directly whether RPTL 487 applies in this municipality, whether the county has opted out, and whether the school district has. Assessors field this question routinely.
- Ask what happens to your assessment if a system of the size you are considering is installed, and what value they would expect to add.
- Ask what has to be filed and when. The application is made on form RP-487, and there is a deadline tied to the assessment calendar. Missing it can cost a year.
- Ask whether any alternative arrangement applies where an opt-out is in place, and get the answer in writing rather than as a remark on a call.
- Check your assessment roll the following year to confirm the exemption was actually granted. An application your installer says was filed is not an exemption on the roll.
A partial result is the common one
Because the three checks are independent, the usual outcome is not all or nothing. A school district opt-out leaves the town and county exemptions intact, so the added value is still sheltered from two of the three levies. That is worth knowing before you write the whole thing off.
It cuts the other way too. Look at your own tax bill and see how the three lines compare before deciding a particular opt-out is minor, because on many New York bills the school levy is the largest single line and losing that one is not the same as losing the smallest.
New York City is inside this, not outside it
Section 487 has no New York City carve-out, and the claim that the exemption applies only outside the city is simply wrong. The New York City Department of Finance administers it in the five boroughs as the Clean Energy Systems Exemption, on form RP-487, preceded by a Notice of Intent to Construct Clean Energy Systems.
Separately, the city has a property tax abatement under RPTL Title 4-C, filed on form PTA4 with the Department of Buildings and taken over a four-year compliance period. That abatement is a separate benefit with its own rules (properties that receive ICAP, 421-a, 421-b or 421-g, or that pay PILOTs, are not eligible for it), so a New York City homeowner should ask about both.
The deadline that applies everywhere
Section 487 is not open-ended. The system must be constructed before 1 January 2030. A system constructed in 2029 still carries its full 15 years of exemption from the point it takes effect, but the door itself closes on that date, and a project that slips across a New Year for permitting reasons is not a hypothetical in this state.
What the exemption does not touch
Two costs run regardless of what your town decided. The Customer Benefit Contribution is a utility charge rather than a property tax, billed monthly on the DC size of the array whatever your assessment says: a 12 kW system in National Grid territory pays 12 x $0.97 = $11.64 a month for 2026, roughly $140 a year, and it is recalculated annually rather than locked in at interconnection. It applies to systems interconnected on or after 1 January 2022, and community solar subscribers pay none of it.
On the other side of the ledger, net metering is also unaffected by a property tax opt-out. Under Phase One net metering, exports are credited kilowatt-hour for kilowatt-hour and credits carry over from month to month, and a system interconnected today keeps that structure for a 20-year term (NYSERDA).
The rest of the 2026 position
If your municipality has opted out, the other New York benefits are untouched. The state solar energy system equipment credit remains 25 percent of qualified expenditure capped at $5,000 on Form IT-255, for equipment at your principal residence in New York, limited by your actual state tax liability and carried forward for up to five years. There is a state sales tax exemption on residential solar equipment, with localities able to elect separately on their local share. NY-Sun, which your contractor applies as a reduction in the price when a block is open, is not currently one of them: as of September 2026 NYSERDA has no open NY-Sun block for homes in any utility territory, and that includes the Affordable Solar blocks for income-qualified households; check NYSERDA's NY-Sun dashboard for a new one.
The 30 percent federal residential credit is gone, terminated for expenditures made after 31 December 2025, with an expenditure treated as made when the original installation is completed. Local laws and programme rules both change, so confirm the exemption position with your assessor and the incentive position with NYSERDA and the Department of Taxation and Finance before you rely on any of it.
Frequently Asked Questions
Is there a list of New York towns that opted out of RPTL 487?
Yes, two official ones. The Department of Taxation and Finance's opt-out exemption listing (records on file as of March 31, 2026) names every county, city, town, village and school district that filed an opt-out, and NYSERDA publishes the filings it has received since 2018. Both are on this page by county. A law adopted after those dates will not show yet, so your assessor confirms the position for your address.
Who can opt out of the solar property tax exemption?
A county, city, town or village can opt out by local law, and a school district by resolution. They are three separate checks. In New York City, Buffalo, Rochester, Syracuse and Yonkers the school districts levy no separate property tax, so there is no separate school check.
What does the exemption actually cover?
It is a 15-year exemption on the added value of the system, not on your existing assessment. If your assessor adds a figure to the assessed value because of the solar, that added figure is what is sheltered.
Does RPTL 487 apply in New York City?
Yes. Section 487 has no New York City carve-out and the Department of Finance administers it as the Clean Energy Systems Exemption on form RP-487. The separate PTA4 abatement layers on top of it rather than replacing it.
This article is general information, not tax, legal or financial advice. Incentive amounts, eligibility rules and deadlines change and depend on your utility, your tax situation and your property. Confirm current terms with NYSERDA, your utility and a qualified tax professional before making a decision.
NY Solar Incentives
Independent New York solar research. We summarise NYSERDA, NY-Sun and federal programme rules from published sources and state plainly when a figure is an estimate. We are not a government agency and do not sell equipment.
Run the arithmetic on your own system
Check the dated program table and your arrangement before counting an incentive. Standard residential NY-Sun blocks are closed; Long Island Affordable Solar has a conditional income-verification route. The NY credit depends on qualified costs and tax liability, while the NYC abatement reduces future property-tax bills. The estimator keeps those timings separate.