New York Property Tax Dispute on Third-Party Owned Solar PV System on Tax-Exempt Property

We are representing Cornell University before the New York Supreme Court in a precedential dispute with the Town of Seneca, New York over the Town's efforts to impose a property tax assessment on Cornell based on the installation of a third-party owned solar PV system on Cornell’s tax-exempt property. The facility serves Cornell’s campus.  In addition to asserting that the system is tax-exempt, we have argued that the solar PV equipment is not real property subject to real estate taxes in New York.