Is there an average tax base associated with 100 acres of a solar farm?

This number varies widely from county to county and a solar developer will typically negotiate a FILOT (fee-in-lieu-of-tax). That agreement stipulates a certain payment per year for a particular time period (30 years, for example). In reviewing previous FILOT agreements, it looks like a $24,000 yearly tax bill for a 100-acre parcel is fairly normal. 

Supporting Materials

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NY guide on PILOT (Payments in Lieu of Taxes)
Impact of Utility-scale Solar Installations on Local Government Revenue