Real Property Tax Exemption for Solar, Wind, Energy Storage and Certain Other Energy Systems (RPTL 487)

Amounts

How much you get

The exemption equals the increase in your property's assessed value from adding the energy system, for 15 years. It doesn't cover special ad valorem levies or special assessments. Municipalities that offer the solar or wind exemption may require payments in lieu of taxes up to the amount of the exemption.

Eligibility

Do I qualify?

You need to meet all 4 of these.

• Your home is in New York.

• Your county, city, town, village or school district must not have opted out by local law or resolution. Check with your assessor.

• Solar, wind and farm waste systems must be built before January 1, 2030 (and before July 1, 1988 or after January 1, 1991). Other systems, including storage, must be built after January 1, 2018 and before January 1, 2030.

• The system must meet guidelines established by NYSERDA.

Equipment

What equipment counts

Applying

How to apply

You apply in person. The taxable status date, which is March 1 in most towns but January 2 in Nassau County towns, May 1 or June 1 in Westchester towns, set by charter in cities, and usually January 1 in villages.

1. 1
   Ask your assessor whether your municipality and school district offer the exemption.
2. 2
   Complete Form RP-487 (two copies).
3. 3
   File both copies with each assessor by the taxable status date.

   March 1 in most towns; January 2 in Nassau County towns; May 1 or June 1 in Westchester towns; set by charter in cities; usually January 1 in villages that assess. In Nassau file with the Nassau County Board of Assessors; in Tompkins with the Tompkins County Division of Assessment. Villages that assess need a separate application.

Start on tax.ny.gov

Stacking

Use it with

You can get these too.

• All of New York

  NY-Sun Residential Solar Incentive

  Up to $0.8 back

  NY-Sun pays an upfront per-watt incentive through your solar contractor for home solar up to 25 kW. Households under 80% of area median income get the Affordable Solar incentive of $0.80/W (Upstate and Con Edison areas) or $0.40/W (Long Island); the standard incentive remains only in a few upstate utility areas.

  Checked Oct 26, 2026

• All of New York

  Solar Energy System Equipment Credit

  Amount varies

  New York homeowners and renters who buy, lease or sign a 10-year-plus power purchase agreement for solar equipment at their principal residence can claim a state income tax credit of 25% of the equipment cost, up to $5,000, with unused credit carried forward five years.

  Checked Oct 26, 2026

• All of New York

  Sales Tax Exemption for Residential Solar Energy Systems Equipment

  Amount varies

  Buying and installing solar equipment for a New York home is exempt from the 4% state sales tax and the 3/8% MCTD tax; local sales tax is exempt only where the county or city has adopted the exemption.

  Checked Oct 26, 2026

• All of New York

  Residential Energy Storage Incentive

  Amount varies

  NYSERDA pays a per-kWh incentive, through a participating contractor, for a home battery up to 25 kWh, standalone or paired with solar. A higher Inclusive Storage Incentive is available in disadvantaged communities and for households under 80% of median income.

  Checked Oct 26, 2026

• All of New York

  Sales Tax Exemption for Residential Energy Storage Systems Equipment

  Amount varies

  From June 1, 2024 through May 31, 2028, buying and installing a home battery (residential energy storage system) in New York is exempt from state and local sales and use tax.

  Checked Oct 26, 2026

Your address

Next steps

Check that it covers your address. Then, if you want, ask for a contractor quote.

FAQ

Questions

Plain words

Words used on this page

References

Sources

This page is built from these official pages, run by the program itself.

1. Instructions for Form RP-487 (7/24)tax.ny.gov · Read Oct 26, 2026 · Re-checked monthly

When one of these pages changes, we re-check this page against it.

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