{"@type": "dcat:Dataset", "accessLevel": "public", "contactPoint": {"@type": "vcard:Contact", "fn": "NY Open Data", "hasEmail": "mailto:no-reply@data.ny.gov"}, "description": "Real Property Tax Law (RPTL) section 487 provides a fifteen-year property tax exemption for certain renewable energy generating systems and equipment. This exemption is subject to local option, meaning that taxing jurisdictions may \u2013 by local law or resolution \u2013 opt out of offering the tax exemption under RPTL section 487. In accordance with RPTL section 487 8(a), taxing jurisdictions shall file a copy of the local law or resolution with the New York State Energy Research and Development Authority (NYSERDA). A record of relevant local laws and resolutions filed with NYSERDA is made accessible by the \u201cReal Property Tax Law Section 487 opt-out forms filed with NYSERDA: Beginning 2018\u201d dataset.\n\nNYSERDA offers objective information and analysis, innovative programs, technical expertise, and support to help New Yorkers increase energy efficiency, save money, use renewable energy, and accelerate economic growth. reduce reliance on fossil fuels. To learn more about NYSERDA\u2019s programs, visit nyserda.ny.gov or follow us on X, Facebook, YouTube, or Instagram.", "distribution": [{"@type": "dcat:Distribution", "describedBy": "https://data.ny.gov/api/views/kjz2-mkaj/columns.json", "describedByType": "application/json", "downloadURL": "https://data.ny.gov/api/v3/views/kjz2-mkaj/query.json?accessType=DOWNLOAD", "mediaType": "application/json"}, {"@type": "dcat:Distribution", "describedBy": "https://data.ny.gov/api/views/kjz2-mkaj/columns.xml", "describedByType": "application/xml", "downloadURL": "https://data.ny.gov/api/v3/views/kjz2-mkaj/export.xml?accessType=DOWNLOAD", "mediaType": "application/xml"}, {"@type": "dcat:Distribution", "downloadURL": "https://data.ny.gov/api/v3/views/kjz2-mkaj/export.csv?accessType=DOWNLOAD", "mediaType": "text/csv"}], "identifier": "https://data.ny.gov/api/views/kjz2-mkaj", "issued": "2022-03-02", "keyword": ["487", "exemption", "local law", "opt-out", "real property tax law", "resolution", "rptl", "rptl 487"], "landingPage": "https://data.ny.gov/d/kjz2-mkaj", "modified": "2026-06-12", "publisher": {"@type": "org:Organization", "name": "data.ny.gov"}, "theme": ["Energy & Environment"], "title": "Real Property Tax Law Section 487 Opt-Out Forms Filed with NYSERDA: Beginning 2018"}