The New York State Energy Research and Development Authority (NYSERDA) has developed a Solar PILOT Toolkit to assist the state’s municipalities in understanding and negotiating payment-in-lieu-of taxes (PILOT) agreements for solar projects larger than 1MW, including community solar projects. NYSERDA developed the toolkit in response to the need for greater information on PILOT agreements as solar projects develop throughout the state. The Solar PILOT Toolkit provides a framework for local taxing jurisdictions to negotiate payment agreements with solar developers. The toolkit addresses the lack of information on property tax issues around solar development and is designed to enable municipalities to work with developers to negotiate PILOT rates that benefit the community and make the projects financially attractive to developers and their customers. The Toolkit offers guidance to counties, towns, and school districts on the structure of a PILOT agreement as an alternative solution for community solar participants and developers in municipalities that opt-out of the tax exemption. It also includes templates for a single jurisdiction or multiple jurisdictions that municipalities can tailor to meet their needs in working with developers to negotiate an agreement. The Toolkit is comprised of three elements: a model resolution to guide municipalities in exercising their legal authority to adopt a PILOT; a sample agreement that jurisdictions may use to draft an agreement with developers; and a PILOT Calculator with two options that offer guidance on methods to collect revenue.
NYSERDA | http://www.nyserda.gov