This NY state law provides a tax exemption for person with wind energy systems on their property if they were built before 1988 or between 1991 and 2011. The law exempts the property owner to the extent that the property value increases because of the presence of a wind energy system for a period of 15 years. A municipality has the authority to remove the exemption for any wind energy system constructed after 1991. If a municipality has not removed exemption, it may require the owner of property to enter a PILOT agreement for a term of no more than 15 years