Cayuga County does not offer an exemption for solar, wind or farm waste energy systems under Real Property Tax Law Section 487 for County tax purposes. However, this exemption is available for certain other energy systems and may be available for Town, Village or School purposes. Since each local municipality may opt out of this exemption, please contact local assessor to determine the status, and if applicable, apply for this exemption.
Alternatively, residential homeowners may be eligible for a real property tax exemption for energy conservation improvements under Real Property Tax Law Section 487-a. If a solar or wind system qualifies for any conservation-related state or federal income tax credit or deduction, such as the Residential Clean Energy Credit, then the parcel may receive a real property exemption to the extent of any increase in the assessment resulting from the installation. Local assessor will require a copy of the federal or state income tax return with the qualifying tax credit or deduction. Additional supporting documentation may be required. Contact your local assessor to determine required documentation and eligibility.
Anaerobic digestion facilities are exempt from real property tax. Contact your local assessor for more information or to apply for the Anaerobic Digestion Facility exemption.
Assessor Contact Information (PDF)
Anaerobic Digestion Facility Exemption Application (PDF)
Application for Tax Exemption of Solar, Wind, or Certain Other Energy Systems (PDF)
Detailed information about property tax exemptions can be found at the New York State Department of Taxation and Finance.
