Matter of Solar Advocate Dev., LLC v Assessor for Town of E. Bloomfield

Holding The court held that a municipality’s failure to file its local opting-out law with NYSERDA does not render the law invalid under RPTL 497 (2), which clarifies that such filing requirements are directory rather than mandatory. Consequently, the petitioner was not entitled to a partial tax exemption for its solar energy system because the County had validly opted out of the exemption prior to the system’s construction.

The court’s words

a failure to comply with such filing provision shall not render such local law or resolution ineffective or invalid

2026 NY Slip Op 04570, at the official text

the Legislature evinced an intent for RPTL 497 (2) to apply retroactively

2026 NY Slip Op 04570, at the official text

validity of the County's local law is not contingent on the filing of that law with NYSERDA

2026 NY Slip Op 04570, at the official text

petitioner is not entitled to a partial tax exemption under the statute

2026 NY Slip Op 04570, at the official text