A Solar Garden is simply a group of solar panel arrays at one location that is owned by multiple people or businesses located elsewhere. It is called a Solar Garden because it is similar to a community vegetable garden where people share a large garden subdivided into smaller plots. New York State has recently authorized “Solar Gardens” or community solar projects within the state. The NYS term for a Solar Garden concept is Community Distributed Generation or simply Community DG. Here is a link to the NYSERDA webinar materials regarding Community DG.
In addition this next article starts to shed some light on the tax implications for the participants in Community DG.