2026 Webinars - Volume 2

NYSAA Webinar Series 2026: Volume 2

§487: To Opt Out or Not to Opt Out?

Few provisions of the Real Property Tax Law have generated as much activity — or as much confusion — as §487. As renewable energy development continues across New York, assessors and municipal officials are confronting exemption administration questions, PILOT negotiations, appraisal model disputes, and mounting pressure on the opt-out decision itself.

This session brings together a legal and an assessment perspective on where §487 stands and what practitioners should be watching.

You will hear:

  - The §487 landscape and emerging issues — Dylan Harris, Esq., Whiteman Osterman & Hanna. A practitioner's review of the exemption framework, the disputes now surfacing in negotiation and litigation, and the open questions the statute leaves unresolved.
  - An assessor's perspective on opting out — Scott J. Shedler, IAO. What the opt-out actually accomplishes and what it doesn't, how the decision interacts with PILOT agreements and the §575-b appraisal model, and the practical considerations a board should weigh before acting.
  - SCAR updates — Recent developments in Small Claims Assessment Review and what they mean for assessing units statewide.

As always, at the conclusion of the webinar, one lucky member will win a $25 gift card.  You must be present to win.