Bill Text: NY A00204 | 2015-2016 | General Assembly | Introduced


Bill Title: Establishes the residential open green space tax abatement for certain properties in a city of one million or more; provides an abatement for owners who remove an impermeable surface from a residential yard and replace it with soil and vegetation.

Spectrum: Partisan Bill (Democrat 7-0)

Status: (Introduced - Dead) 2016-01-06 - referred to real property taxation [A00204 Detail]

Download: New_York-2015-A00204-Introduced.html
                           S T A T E   O F   N E W   Y O R K
       ________________________________________________________________________
                                          204
                              2015-2016 Regular Sessions
                                 I N  A S S E M B L Y
                                      (PREFILED)
                                    January 7, 2015
                                      ___________
       Introduced by M. of A. ROSENTHAL, ROBERTS, BORELLI -- Multi-Sponsored by
         --  M.  of  A.  COOK, DINOWITZ, MARKEY, RIVERA, ROBINSON, RODRIGUEZ --
         read once and referred to the Committee on Real Property Taxation
       AN ACT to amend the real property tax law, in relation  to  establishing
         the  residential open green space tax abatement for certain properties
         in a city of one million or more
         THE PEOPLE OF THE STATE OF NEW YORK, REPRESENTED IN SENATE AND  ASSEM-
       BLY, DO ENACT AS FOLLOWS:
    1    Section 1. Article 4 of the real property tax law is amended by adding
    2  a new title 4-D to read as follows:
    3                                   TITLE 4-D
    4   RESIDENTIAL OPEN GREEN SPACE TAX ABATEMENT FOR CERTAIN PROPERTIES IN A
    5                                   CITY OF
    6                         ONE MILLION OR MORE PERSONS
    7  SECTION 499-AAAAA. DEFINITIONS.
    8          499-BBBBB. REAL PROPERTY TAX ABATEMENT.
    9          499-CCCCC. APPLICATION FOR TAX ABATEMENT.
   10          499-DDDDD. CONTINUING REQUIREMENTS.
   11          499-EEEEE. REVOCATION OF TAX ABATEMENT.
   12          499-FFFFF. ENFORCEMENT AND ADMINISTRATION.
   13          499-GGGGG. TAX LIEN AND INTEREST.
   14    S 499-AAAAA. DEFINITIONS. WHEN USED IN THIS TITLE, THE FOLLOWING TERMS
   15  SHALL HAVE THE FOLLOWING MEANINGS:
   16    1.  "APPLICANT"  SHALL  MEAN  (A) WITH RESPECT TO AN ELIGIBLE BUILDING
   17  HELD IN THE COOPERATIVE OR CONDOMINIUM FORM OF OWNERSHIP, THE  BOARD  OF
   18  MANAGERS  OF  A  CONDOMINIUM  OR THE BOARD OF DIRECTORS OF A COOPERATIVE
   19  APARTMENT CORPORATION, OR (B) WITH RESPECT TO ANY OTHER ELIGIBLE  BUILD-
   20  ING, THE OWNER OF SUCH BUILDING.
        EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                             [ ] is old law to be omitted.
                                                                  LBD04144-01-5
       A. 204                              2
    1    2.  "APPLICATION  FOR  TAX  ABATEMENT" SHALL MEAN AN APPLICATION FOR A
    2  RESIDENTIAL OPEN GREEN SPACE TAX  ABATEMENT  PURSUANT  TO  SECTION  FOUR
    3  HUNDRED NINETY-NINE-CCCCC OF THIS TITLE.
    4    3.  "COMPLIANCE  PERIOD" SHALL MEAN THE TAX YEAR IN WHICH A TAX ABATE-
    5  MENT IS TAKEN.
    6    4. "DEPARTMENT OF FINANCE" SHALL MEAN THE DEPARTMENT OF FINANCE  OF  A
    7  CITY HAVING A POPULATION OF ONE MILLION OR MORE PERSONS.
    8    5.  "DESIGNATED AGENCY" SHALL MEAN ONE OR MORE AGENCIES OR DEPARTMENTS
    9  OF A CITY HAVING A POPULATION OF ONE MILLION OR MORE  PERSONS  THAT  ARE
   10  DESIGNATED  BY  THE MAYOR OF SUCH CITY TO EXERCISE THE FUNCTIONS, POWERS
   11  AND DUTIES OF A DESIGNATED AGENCY PURSUANT TO THIS TITLE.
   12    6. "ELIGIBLE BUILDING" SHALL MEAN RESIDENTIAL REAL  PROPERTY,  LOCATED
   13  WITHIN  A  CITY  HAVING  A POPULATION OF ONE MILLION OR MORE PERSONS. NO
   14  BUILDING SHALL BE ELIGIBLE FOR MORE THAN ONE TAX ABATEMENT  PURSUANT  TO
   15  THIS TITLE.
   16    7.  "ELIGIBLE  SPACE"  SHALL  MEAN  THE  TOTAL SPACE AVAILABLE THAT IS
   17  COVERED WITH AN IMPERMEABLE SURFACE, TO SUPPORT A RESIDENTIAL OPEN GREEN
   18  SPACE.
   19    8. "RESIDENTIAL OPEN GREEN SPACE" SHALL MEAN THE AREA  OF  RESIDENTIAL
   20  YARDS,  ADJOINING  REAR  YARDS AND REAR FACADES THAT HAS BEEN ALTERED BY
   21  REMOVING AN IMPERMEABLE SURFACE AND HAS BEEN COVERED WITH SOIL AND VEGE-
   22  TATION.
   23    S 499-BBBBB. REAL PROPERTY TAX ABATEMENT. AN ELIGIBLE  BUILDING  SHALL
   24  RECEIVE  AN  ABATEMENT  OF REAL PROPERTY TAXES AS PROVIDED IN THIS TITLE
   25  AND THE RULES PROMULGATED HEREUNDER.
   26    1. THE AMOUNT OF SUCH TAX ABATEMENT SHALL BE FOUR  DOLLARS  AND  FIFTY
   27  CENTS  PER  SQUARE  FOOT  OF RESIDENTIAL OPEN GREEN SPACE PURSUANT TO AN
   28  APPROVED APPLICATION FOR TAX  ABATEMENT;  PROVIDED,  HOWEVER,  THAT  THE
   29  AMOUNT  OF  SUCH  TAX  ABATEMENT  SHALL NOT EXCEED THE LESSER OF (A) ONE
   30  HUNDRED THOUSAND DOLLARS OR (B)  THE  TAX  LIABILITY  FOR  THE  ELIGIBLE
   31  BUILDING IN THE TAX YEAR IN WHICH THE TAX ABATEMENT IS TAKEN.
   32    2.  SUCH  TAX  ABATEMENT  SHALL  COMMENCE  ON JULY FIRST FOLLOWING THE
   33  APPROVAL OF AN APPLICATION FOR TAX ABATEMENT BY A DESIGNATED AGENCY, AND
   34  SHALL NOT EXCEED ONE YEAR.
   35    3. WITH RESPECT TO ANY ELIGIBLE BUILDING HELD IN THE CONDOMINIUM  FORM
   36  OF  OWNERSHIP THAT RECEIVES A TAX ABATEMENT PURSUANT TO THIS TITLE, SUCH
   37  TAX ABATEMENT BENEFITS SHALL BE APPORTIONED AMONG ALL OF THE CONDOMINIUM
   38  TAX LOTS WITHIN SUCH ELIGIBLE BUILDING.
   39    4. IF, AS A RESULT OF APPLICATION TO THE TAX  COMMISSION  OR  A  COURT
   40  ORDER  OR  ACTION  BY  THE  DEPARTMENT OF FINANCE, THE BILLABLE ASSESSED
   41  VALUE FOR THE FISCAL YEAR IN WHICH THE TAX ABATEMENT IS TAKEN IS REDUCED
   42  AFTER THE ASSESSMENT ROLL BECOMES FINAL, THE DEPARTMENT OF FINANCE SHALL
   43  RECALCULATE THE ABATEMENT SO THAT THE ABATEMENT GRANTED SHALL NOT EXCEED
   44  THE ANNUAL TAX LIABILITY AS SO REDUCED. THE AMOUNT EQUAL TO THE  DIFFER-
   45  ENCE  BETWEEN  THE  ABATEMENT ORIGINALLY GRANTED AND THE ABATEMENT AS SO
   46  RECALCULATED SHALL BE DEDUCTED FROM  ANY  REFUND  OTHERWISE  PAYABLE  OR
   47  REMISSION  OTHERWISE  DUE  AS  A  RESULT  OF  SUCH REDUCTION IN BILLABLE
   48  ASSESSED VALUE.
   49    S 499-CCCCC. APPLICATION FOR TAX ABATEMENT. 1. TO OBTAIN A TAX  ABATE-
   50  MENT  PURSUANT  TO THIS TITLE, AN APPLICANT MUST FILE AN APPLICATION FOR
   51  TAX ABATEMENT, WHICH MAY BE FILED ON OR AFTER JANUARY FIRST,  TWO  THOU-
   52  SAND SIXTEEN, AND ON OR BEFORE MARCH FIFTEENTH, TWO THOUSAND TWENTY.
   53    2.  SUCH  APPLICATION SHALL BE FILED WITH A DESIGNATED AGENCY NO LATER
   54  THAN THE MARCH FIFTEENTH BEFORE THE TAX YEAR, BEGINNING JULY FIRST,  FOR
   55  WHICH THE TAX ABATEMENT IS SOUGHT.
   56    3. SUCH APPLICATION SHALL CONTAIN THE FOLLOWING:
       A. 204                              3
    1    (A)  THE  NAME  AND  ADDRESS  OF THE APPLICANT AND THE LOCATION OF THE
    2  RESIDENTIAL OPEN GREEN SPACE.
    3    (B)  PROOF  THAT  THE  APPLICANT RECEIVED ALL REQUIRED CERTIFICATIONS,
    4  PERMITS AND OTHER APPROVALS TO  CONSTRUCT  THE  RESIDENTIAL  OPEN  GREEN
    5  SPACE.
    6    (C)  AN AGREEMENT BY THE APPLICANT, WHICH INCLUDES A MAINTENANCE PLAN,
    7  TO MAINTAIN THE RESIDENTIAL OPEN GREEN SPACE DURING THE COMPLIANCE PERI-
    8  OD AND FOR A MINIMUM OF THREE YEARS THEREAFTER IN SUCH A MANNER THAT  IT
    9  CONTINUOUSLY CONSTITUTES A RESIDENTIAL OPEN GREEN SPACE WITHIN THE MEAN-
   10  ING OF THIS TITLE AND THE RULES PROMULGATED HEREUNDER.
   11    (D)  AN  AGREEMENT  TO  PERMIT  A DESIGNATED AGENCY OR ITS DESIGNEE TO
   12  INSPECT THE RESIDENTIAL OPEN GREEN SPACE AND ANY RELATED STRUCTURES  AND
   13  EQUIPMENT UPON REASONABLE NOTICE.
   14    (E)  ANY  OTHER INFORMATION OR CERTIFICATIONS REQUIRED BY A DESIGNATED
   15  AGENCY PURSUANT TO THIS TITLE AND THE RULES PROMULGATED HEREUNDER.
   16    4. AN APPLICATION FOR TAX ABATEMENT SHALL BE IN ANY FORMAT  PRESCRIBED
   17  BY A DESIGNATED AGENCY, INCLUDING ELECTRONIC FORM.
   18    5.  AN APPLICATION FOR TAX ABATEMENT SHALL BE APPROVED BY A DESIGNATED
   19  AGENCY UPON DETERMINING THAT THE APPLICANT HAS SUBMITTED PROOF  ACCEPTA-
   20  BLE  TO  SUCH AGENCY THAT THE REQUIREMENTS FOR OBTAINING A TAX ABATEMENT
   21  PURSUANT TO THIS TITLE AND THE RULES  PROMULGATED  HEREUNDER  HAVE  BEEN
   22  MET.  THE BURDEN OF PROOF SHALL BE ON THE APPLICANT TO SHOW BY CLEAR AND
   23  CONVINCING EVIDENCE THAT THE REQUIREMENTS FOR GRANTING A  TAX  ABATEMENT
   24  HAVE BEEN SATISFIED.
   25    6.  UPON NOTIFICATION FROM A DESIGNATED AGENCY THAT AN APPLICATION FOR
   26  TAX ABATEMENT HAS BEEN APPROVED, THE DEPARTMENT OF FINANCE  SHALL  APPLY
   27  THE  TAX ABATEMENT, PROVIDED THERE ARE NO OUTSTANDING REAL ESTATE TAXES,
   28  WATER AND SEWER CHARGES, PAYMENTS IN LIEU OF TAXES  OR  OTHER  MUNICIPAL
   29  CHARGES WITH RESPECT TO THE ELIGIBLE BUILDING.
   30    S  499-DDDDD.  CONTINUING  REQUIREMENTS.  THE  TAX  ABATEMENT SHALL BE
   31  CONDITIONED UPON:
   32    1. CONTINUING COMPLIANCE DURING THE COMPLIANCE PERIOD WITH ALL  APPLI-
   33  CABLE   PROVISIONS  OF  LAW,  INCLUDING  WITHOUT  LIMITATION  THE  LOCAL
   34  CONSTRUCTION AND FIRE CODES,  MAINTAINING  THE  RESIDENTIAL  OPEN  GREEN
   35  SPACE  IN  SUCH  A MANNER THAT IT CONTINUOUSLY CONSTITUTES A RESIDENTIAL
   36  OPEN GREEN SPACE WITHIN THE MEANING OF THIS TITLE AND THE RULES  PROMUL-
   37  GATED  HEREUNDER,  AND PERMITTING A DESIGNATED AGENCY OR ITS DESIGNEE TO
   38  INSPECT THE RESIDENTIAL OPEN GREEN SPACE AND ANY RELATED STRUCTURES  AND
   39  EQUIPMENT UPON REASONABLE NOTICE; AND
   40    2.  REAL  ESTATE  TAXES,  WATER AND SEWER CHARGES, PAYMENTS IN LIEU OF
   41  TAXES OR OTHER MUNICIPAL CHARGES WITH RESPECT TO  AN  ELIGIBLE  BUILDING
   42  NOT  HAVING BEEN DUE AND OWING DURING THE COMPLIANCE PERIOD FOR A PERIOD
   43  OF SIX MONTHS OR MORE.
   44    S 499-EEEEE. REVOCATION OF TAX ABATEMENT. 1. THE DEPARTMENT OF FINANCE
   45  SHALL REVOKE, IN WHOLE OR IN PART, ANY TAX ABATEMENT GRANTED PURSUANT TO
   46  THIS TITLE WHENEVER A DESIGNATED AGENCY HAS DETERMINED AND NOTIFIED  THE
   47  DEPARTMENT OF FINANCE THAT:
   48    (A) AN APPLICANT HAS FAILED TO COMPLY WITH A REQUIREMENT OF THIS TITLE
   49  OR  ANY  RULE  PROMULGATED  HEREUNDER  AT ANY TIME DURING THE COMPLIANCE
   50  PERIOD, INCLUDING WITHOUT LIMITATION ANY OF THE CONTINUING  REQUIREMENTS
   51  SET  FORTH  IN SUBDIVISION ONE OF SECTION FOUR HUNDRED NINETY-NINE-DDDDD
   52  OF THIS TITLE;
   53    (B) AN ELIGIBLE BUILDING HAS NOT BEEN IN COMPLIANCE DURING ALL OR PART
   54  OF THE COMPLIANCE PERIOD WITH ANY REQUIREMENT OF THIS TITLE OR ANY  RULE
   55  PROMULGATED HEREUNDER;
       A. 204                              4
    1    (C)  THE  RESIDENTIAL  OPEN  GREEN SPACE FOR WHICH A TAX ABATEMENT WAS
    2  GRANTED HAS AT ANY TIME DURING THE COMPLIANCE PERIOD FAILED TO MEET  ANY
    3  REQUIREMENT FOR A RESIDENTIAL OPEN GREEN SPACE PURSUANT TO THIS TITLE OR
    4  ANY RULE PROMULGATED HEREUNDER; OR
    5    (D)  AN APPLICATION, CERTIFICATION, REPORT OR OTHER DOCUMENT SUBMITTED
    6  BY THE APPLICANT CONTAINS A FALSE OR MISLEADING STATEMENT AS TO A  MATE-
    7  RIAL FACT OR OMITS TO STATE ANY MATERIAL FACT NECESSARY IN ORDER TO MAKE
    8  THE STATEMENT THEREIN NOT FALSE OR MISLEADING.
    9    2.  THE DEPARTMENT OF FINANCE MAY REVOKE, IN WHOLE OR IN PART, ANY TAX
   10  ABATEMENT GRANTED PURSUANT TO THIS TITLE WHENEVER IT HAS DETERMINED THAT
   11  AN APPLICANT HAS FAILED TO COMPLY WITH THE  CONTINUING  REQUIREMENT  SET
   12  FORTH  IN  SUBDIVISION  TWO OF SECTION FOUR HUNDRED NINETY-NINE-DDDDD OF
   13  THIS TITLE.
   14    3. WHERE IT HAS BEEN DETERMINED BY A DESIGNATED AGENCY,  AFTER  NOTICE
   15  TO  AND  AN  OPPORTUNITY  TO  BE  HEARD  BY THE ENTITY RECEIVING THE TAX
   16  REBATE, THAT A SITUATION DESCRIBED IN ANY OF THE PROVISIONS OF  SUBDIVI-
   17  SION  ONE  OF THIS SECTION HAS OCCURRED, SUCH DESIGNATED AGENCY SHALL SO
   18  NOTIFY THE DEPARTMENT OF FINANCE NO LATER THAN THE NINETIETH  DAY  AFTER
   19  THE LAST DAY OF THE COMPLIANCE PERIOD.
   20    4.  AN APPLICANT SHALL PAY, WITH INTEREST, SUCH PART OF ANY TAX ABATE-
   21  MENT RECEIVED PURSUANT TO THIS TITLE THAT REPRESENTS THE PERIOD OF  NON-
   22  COMPLIANCE  AS  DETERMINED BY THE DESIGNATED AGENCY OR THE DEPARTMENT OF
   23  FINANCE, AS THE CASE MAY  BE.  IN  ADDITION,  A  DESIGNATED  AGENCY  MAY
   24  DECLARE  ANY  APPLICANT  INELIGIBLE FOR FUTURE TAX ABATEMENT PURSUANT TO
   25  THIS TITLE IF ANY APPLICATION, CERTIFICATION, REPORT OR  OTHER  DOCUMENT
   26  SUBMITTED  BY  THE APPLICANT CONTAINS A FALSE OR MISLEADING STATEMENT AS
   27  TO A MATERIAL FACT OR OMITS TO STATE  ANY  MATERIAL  FACT  NECESSARY  IN
   28  ORDER TO MAKE THE STATEMENT THEREIN NOT FALSE OR MISLEADING.
   29    S  499-FFFFF.  ENFORCEMENT  AND  ADMINISTRATION.  1. THE DEPARTMENT OF
   30  FINANCE SHALL HAVE, IN ADDITION  TO  ANY  OTHER  FUNCTIONS,  POWERS  AND
   31  DUTIES  THAT  HAVE  BEEN OR MAY BE CONFERRED ON IT BY LAW, THE FOLLOWING
   32  FUNCTIONS, POWERS AND DUTIES TO BE EXERCISED  IN  ACCORDANCE  WITH  THIS
   33  TITLE:
   34    (A) TO APPLY A TAX ABATEMENT;
   35    (B) TO REVOKE ALL OR PART OF ANY SUCH TAX ABATEMENT;
   36    (C)  TO  MAKE  AND  PROMULGATE RULES TO CARRY OUT THE PURPOSES OF THIS
   37  TITLE; AND
   38    (D) ANY OTHER FUNCTION, POWER OR  DUTY  NECESSARILY  IMPLIED  BY  THIS
   39  TITLE.
   40    2. A DESIGNATED AGENCY SHALL HAVE, IN ADDITION TO ANY OTHER FUNCTIONS,
   41  POWERS  AND  DUTIES THAT HAVE BEEN OR MAY BE CONFERRED ON IT BY LAW, THE
   42  FOLLOWING FUNCTIONS, POWERS AND DUTIES TO  BE  EXERCISED  IN  ACCORDANCE
   43  WITH THIS TITLE:
   44    (A)  TO  RECEIVE, REVIEW, APPROVE AND DENY APPLICATIONS FOR TAX ABATE-
   45  MENT;
   46    (B) TO INSPECT OPEN SPACES AND ANY RELATED STRUCTURES AND EQUIPMENT;
   47    (C) TO PRESCRIBE FORMS AND MAKE AND PROMULGATE RULES TO CARRY OUT  THE
   48  PURPOSES OF THIS TITLE;
   49    (D)  TO  MAKE THE DETERMINATIONS PROVIDED FOR IN SECTIONS FOUR HUNDRED
   50  NINETY-NINE-CCCCC AND FOUR HUNDRED NINETY-NINE-EEEEE OF THIS  TITLE  AND
   51  TO NOTIFY THE DEPARTMENT OF FINANCE OF SUCH DETERMINATIONS; AND
   52    (E)  ANY  OTHER  FUNCTION,  POWER  OR DUTY NECESSARILY IMPLIED BY THIS
   53  TITLE.
   54    3. A DESIGNATED  AGENCY  MAY  PROVIDE  FOR  REASONABLE  ADMINISTRATIVE
   55  CHARGES  OR  FEES  NECESSARY TO DEFRAY EXPENSES OF ADMINISTERING THE TAX
   56  ABATEMENT PROGRAM ESTABLISHED BY THIS TITLE.
       A. 204                              5
    1    4. A DESIGNATED AGENCY AND THE DEPARTMENT OF FINANCE  SHALL  ESTABLISH
    2  PROCEDURES  THAT ARE NECESSARY OR APPROPRIATE FOR (A) THE TIMELY NOTIFI-
    3  CATION TO THE DEPARTMENT  OF  FINANCE  BY  A  DESIGNATED  AGENCY  OF  AN
    4  APPROVAL  OF  AN  APPLICATION  FOR TAX ABATEMENT OR OF ANY NONCOMPLIANCE
    5  PURSUANT TO SECTION FOUR HUNDRED NINETY-NINE-EEEEE OF THIS TITLE AND (B)
    6  ANY  OTHER  INTERAGENCY  COORDINATION TO FACILITATE THE PURPOSES OF THIS
    7  TITLE.
    8    S 499-GGGGG. TAX LIEN AND INTEREST. ALL TAXES, WITH INTEREST, REQUIRED
    9  TO BE PAID RETROACTIVELY PURSUANT TO THIS TITLE SHALL CONSTITUTE  A  TAX
   10  LIEN  AS  OF THE DATE IT IS DETERMINED SUCH TAXES AND INTEREST ARE OWED.
   11  ALL INTEREST SHALL BE CALCULATED FROM THE DATE THE TAXES WOULD HAVE BEEN
   12  DUE BUT FOR THE TAX ABATEMENT GRANTED PURSUANT  TO  THIS  TITLE  AT  THE
   13  APPLICABLE  RATE  OR RATES OF INTEREST IMPOSED GENERALLY FOR NON-PAYMENT
   14  OF REAL PROPERTY TAX WITH RESPECT TO THE ELIGIBLE BUILDING FOR THE PERI-
   15  OD IN QUESTION.
   16    S 2. This act shall take effect immediately.
feedback