Cornell University v Board of Assessment Review

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lbruning
Posts: 53
Joined: Sun Nov 01, 2020 7:01 pm

Cornell University v Board of Assessment Review

Post by lbruning »

A reason to opt out of New York State Real Property Tax Law 487

Review this with your legal team:
Solar arrays are taxable property under Real Property Tax Law 102(12)(b) as structures erected upon, under, or above the land or affixed thereto. Solar arrays can be removed with relative ease. The ease of removal is not determinative of permanency. It is the developers intent for the system to be permanent over the lifetime of the agreement that is determinative.

Matter of Cornell Univ. v Board of Assessment Review
Justia 13 November 2020
https://law.justia.com/cases/new-york/a ... 00339.html

“A solar array system at Cornell University counts as property that’s subject to real property tax, a New York state appeals court said Thursday in reversing a lower court decision….”
Nani, James. Law 360 Tax Authority 20 August, 2020.

Matter of Cornell Univ. v Board of Assessment Review
Justia 20 August 2020
https://law.justia.com/cases/new-york/a ... 00339.html
FTW
Site Admin
Posts: 147
Joined: Tue Oct 27, 2020 7:34 am

Re: Cornell University v Board of Assessment Review

Post by FTW »

That was an excellent post.
Reading that final review, opened up all types of questions that landowners need to think about.

The one thought I had was about Adverse Possession, where a person can claim ownership of someone's land, IF they use it for x number of years.

Now, if the state find the solar company is the "owner" of the property, for tax reasons, I wonder how many crooked companies will end up claiming ownership of the land after the lease expires or someone dies.

Just my thoughts
FTW
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