Energy Conservation Improvements Property Tax Exemption

This exemption covers weatherisation and conservation measures, not solar. It is §487-a of the Real Property Tax Law. If you are looking for New York's solar property tax exemption, that is Solar, Wind and Other Energy Systems Property Tax Exemption under §487.

Qualifying energy-conservation improvements to homes are exempt from real property taxation to the extent that the addition would increase the value of the home. The exemption covers general municipal property taxes, school district taxes and special ad valorem taxes, but does not apply to special assessments. Eligible properties are single-, two-, three- and four-family dwellings, owned by a private individual or organisation.

Eligible measures are those qualifying for financing under a home conservation plan pursuant to Public Service Law Article VII-A — caulking and weatherstripping of exterior doors and windows, furnace efficiency modifications and similar work — or those qualifying for any conservation-related state or federal tax credit or deduction.

Verified against the New York State Department of Taxation and Finance assessor manual for RPTL §487-a on 28 October 2026. Two things were removed from this record: a note about Assembly Bill 260 of 2017, which amends §487 rather than this section, and a claim that the assessor's manual identifies solar and wind systems as eligible here. It does not — those are §487.