Bill Text: NY A04740 | 2019-2020 | General Assembly | Amended

NOTE: There are more recent revisions of this legislation. Read Latest Draft

---

Bill Title: Relates to the green roof tax abatement; authorizes a tax abatement for any tax year commencing on or after July 1, 2019 and ending on or before June 30, 2024, which shall be fifteen dollars per square foot of a green roof; provides that the amount of such tax abatement shall not exceed $200,000.

Spectrum: Partisan Bill (Democrat 7-0)

Status: (Passed) 2019-07-03 - SIGNED CHAP.79 [A04740 Detail]

Download: New_York-2019-A04740-Amended.html

---

                STATE OF NEW YORK
        ________________________________________________________________________

                                         4740--A

                               2019-2020 Regular Sessions

                   IN ASSEMBLY

                                    February 5, 2019
                                       ___________

        Introduced  by  M.  of A. ROZIC, LENTOL -- read once and referred to the
          Committee on Real Property  Taxation  --  committee  discharged,  bill
          amended,  ordered reprinted as amended and recommitted to said commit-
          tee

        AN ACT to amend the real property tax law, in relation to the green roof
          tax abatement

          The People of the State of New York, represented in Senate and  Assem-
        bly, do enact as follows:

     1    Section 1.  Subdivision 10 of section 499-aaa of the real property tax
     2  law,  as  amended by chapter 524 of the laws of 2013, is amended to read
     3  as follows:
     4    10. "Green roof" shall mean an addition  to  a  roof  of  an  eligible
     5  building  that covers at least fifty percent of such building's eligible
     6  rooftop space and includes (a) a  weatherproof  and  waterproof  roofing
     7  membrane layer that complies with local construction and fire codes, (b)
     8  a  root  barrier  layer, (c) [an insulation layer that complies with the
     9  Energy Conservation Construction  Code  of  New  York  state  and  local
    10  construction  and  fire  codes, (d)] a drainage layer that complies with
    11  local construction and fire codes and is designed so the drains  can  be
    12  inspected  and  cleaned, (d) a filter or separation fabric, (e) a growth
    13  medium, including natural or simulated soil, with a depth  of  at  least
    14  [two]  four  inches, [(f) if the depth of the growth medium is less than
    15  three inches, an independent water holding layer  that  is  designed  to
    16  prevent  the  rapid  drying  of  the  growth medium, such as a non-woven
    17  fabric, pad or foam mat or controlled flow roof drain, unless the  green
    18  roof  is  certified  not  to  need  regular  irrigation to maintain live
    19  plants, and (g)] and (f) a vegetation layer, at least eighty percent  of
    20  which  must  be  covered  by  live  plants  such as (i) sedum or equally
    21  drought resistant and hardy plant species, (ii)  native  plant  species,
    22  and/or (iii) agricultural plant species.

         EXPLANATION--Matter in italics (underscored) is new; matter in brackets
                              [ ] is old law to be omitted.
                                                                   LBD07591-08-9
        A. 4740--A                          2

     1    §  2.  Section 499-bbb of the real property tax law, as added by chap-
     2  ter 461 of the laws of 2008 and subdivision 1 as amended by chapter  524
     3  of the laws of 2013, is amended to read as follows:
     4    §  499-bbb.  Real  property  tax abatement. An eligible building shall
     5  receive an abatement of real property taxes as provided  in  this  title
     6  and the rules promulgated hereunder.
     7    1. (a) The amount of such tax abatement for any tax year commencing on
     8  or  after  July  first,  two  thousand nine and ending on or before June
     9  thirtieth, two thousand fourteen shall be four dollars and  fifty  cents
    10  per  square foot of a green roof pursuant to an approved application for
    11  tax abatement; provided, however, that the amount of such tax  abatement
    12  shall  not exceed the lesser of (i) one hundred thousand dollars or (ii)
    13  the tax liability for the eligible building in the tax year in which the
    14  tax abatement is taken.
    15    (b) The total amount of such tax abatement [for any tax year] commenc-
    16  ing on or after July first, two  thousand  fourteen  and  ending  on  or
    17  before  June  thirtieth,  two  thousand [nineteen] twenty-four, shall be
    18  five dollars and twenty-three cents per square  foot  of  a  green  roof
    19  pursuant  to an approved application for tax abatement; provided, howev-
    20  er, that the amount of such tax abatement shall not exceed  [the  lesser
    21  of  (i)] two hundred thousand dollars [or (ii) the tax liability for the
    22  eligible building in the tax year in which the tax abatement is  taken].
    23  To  the  extent  the  amount of such tax abatement exceeds the total tax
    24  liability in any tax year, any remaining amount may be  applied  to  the
    25  tax liability in succeeding tax years, provided that such abatement must
    26  be  applied within five years of the tax year in which the tax abatement
    27  was initially taken.
    28    (c)  Notwithstanding  paragraph  (b)  of  this  subdivision,  property
    29  located   within   specifically   designated  New  York  city  community
    30  districts, selected by an agency designated by the mayor of the city  of
    31  New  York pursuant to subdivision five of this section, shall receive an
    32  enhanced tax abatement. The total amount of such enhanced tax  abatement
    33  commencing  on  or after July first, two thousand nineteen and ending on
    34  or before June thirtieth, two thousand  twenty-four,  shall  be  fifteen
    35  dollars per square foot of a green roof pursuant to an approved applica-
    36  tion  for  enhanced tax abatement: provided, however, that the amount of
    37  such enhanced tax  abatement  shall  not  exceed  two  hundred  thousand
    38  dollars. To the extent the amount of such enhanced tax abatement exceeds
    39  the  total  tax  liability  in any tax year, any remaining amount may be
    40  applied to the tax liability in succeeding tax years, provided that such
    41  abatement must be applied within five years of the tax year in which the
    42  tax abatement was initially taken.
    43    (d) Notwithstanding paragraph (b) or  (c)  of  this  subdivision,  the
    44  aggregate  amount  of  tax abatements allowed under this subdivision for
    45  the tax year commencing July first, two  thousand  fourteen  and  ending
    46  June  thirtieth two thousand fifteen shall be a maximum of seven hundred
    47  fifty thousand dollars, and  the  aggregate  amount  of  tax  abatements
    48  allowed  under  this subdivision for any tax year commencing on or after
    49  July first, two thousand fifteen and ending on or before June thirtieth,
    50  two thousand [nineteen] twenty-four shall be a maximum  of  one  million
    51  dollars.  No  tax abatements shall be allowed under this subdivision for
    52  any tax year commencing on or after July first, two thousand [nineteen.]
    53  twenty-four.
    54    (e) Such aggregate amount of tax  abatements  including  enhanced  tax
    55  abatements,  shall  be  allocated  by the department of finance on a pro
    56  rata basis among applicants whose applications have been approved  by  a
        A. 4740--A                          3

     1  designated agency. If such allocation is not made prior to the date that
     2  the  real  property tax bill, statement of account or other similar bill
     3  or statement is prepared, then  the  department  of  finance  shall,  as
     4  necessary, after such allocation is made, submit an amended real proper-
     5  ty  tax bill, statement of account or other similar bill or statement to
     6  any applicant whose abatement must be adjusted  to  reflect  such  allo-
     7  cation.  Nothing  in  this paragraph shall be deemed to affect the obli-
     8  gation of any taxpayer under applicable law with respect to the  payment
     9  of  any installment of real property tax for the fiscal year as to which
    10  such allocation is made, which was due and payable  prior  to  the  date
    11  such  amended  real  property  tax bills are sent, and the department of
    12  finance shall be authorized to determine the date on which amended bills
    13  are to be sent and the installments of real property tax which are to be
    14  reflected therein.
    15    2. Such tax abatement shall  commence  on  July  first  following  the
    16  approval  of  an  application for tax abatement by a designated agency[,
    17  and shall not exceed one year].
    18    3. With respect to any eligible building held in the condominium  form
    19  of  ownership  that receive a tax abatement pursuant to this title, such
    20  tax abatement benefits shall be apportioned among all of the condominium
    21  tax lots within such eligible building.
    22    4. If, as a result of application to the tax  commission  or  a  court
    23  order  or  action  by  the  department of finance, the billable assessed
    24  value for the fiscal year in which the tax abatement is taken is reduced
    25  after the assessment roll becomes final, the department of finance shall
    26  recalculate the abatement so that the abatement granted shall not exceed
    27  the annual tax liability as so reduced. The amount equal to the  differ-
    28  ence  between  the  abatement originally granted and the abatement as so
    29  recalculated shall be deducted from  any  refund  otherwise  payable  or
    30  remission  otherwise  due  as  a  result  of  such reduction in billable
    31  assessed value.
    32    5. Buildings located within as many as  five  specifically  designated
    33  New York city community districts, as identified by an agency designated
    34  by the mayor of the city of New York, shall be eligible for the enhanced
    35  tax  abatement  described  in  paragraph  (c) of subdivision one of this
    36  section. No building located outside  of  a  designated  area  shall  be
    37  eligible  to  receive an enhanced abatement. An agency designated by the
    38  mayor of the city of New York shall  select  community  districts  on  a
    39  rolling  basis  over  a  period of three years.   In selecting community
    40  districts, such agency shall prioritize areas in the  priority  combined
    41  sewage overflow tributary areas identified by the city of New York, with
    42  particular  emphasis on those portions of such city that have been iden-
    43  tified by an agency designated by the mayor  of  such  city  as  lacking
    44  green space.
    45    §  3. Subdivision 1 and paragraph (c) of subdivision 3 of section 499-
    46  ccc of the real property tax law, subdivision 1 as  amended  by  chapter
    47  524  of  the laws of 2013 and paragraph (c) of subdivision 3 as added by
    48  chapter 461 of the laws of 2008, are amended to read as follows:
    49    1. To obtain a tax abatement pursuant to this title, an applicant must
    50  file an application for tax abatement, which may be filed  on  or  after
    51  January  first, two thousand nine, and on or before March fifteenth, two
    52  thousand [eighteen] twenty-three.
    53    (c) Certifications, in a form prescribed by a designated agency,  from
    54  an  engineer  or  architect  or other certified or licensed professional
    55  whom a designated agency designates by rule (i)  of  eligible  roof  top
    56  space, (ii) that a green roof has been constructed on an eligible build-
        A. 4740--A                          4

     1  ing  in accordance with this title, the rules promulgated hereunder, and
     2  local construction and fire codes, and (iii) that a structural  analysis
     3  of  such  building has been performed establishing that the building can
     4  sustain  the load of the green roof in a fully saturated condition[, and
     5  (iv) pursuant to paragraph  (f)  of  subdivision  ten  of  section  four
     6  hundred  ninety-nine-aaa of this title, if required]. All certifications
     7  required by this title or  the  rules  hereunder  shall  set  forth  the
     8  specific  findings  upon  which  the  certification  is based, and shall
     9  include information sufficient to identify the  eligible  building,  the
    10  certifying  engineer,  architect  or  other professional, and such other
    11  information as may be prescribed by a designated agency.
    12    § 4. This act shall take effect immediately and  shall  be  deemed  to
    13  have been in full force and effect on and after June 30, 2019.