S T A T E   O F   N E W   Y O R K
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                                   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:

  Section 1. Article 4 of the real property tax law is amended by adding
a new title 4-D to read as follows:
                                 TITLE 4-D
 RESIDENTIAL OPEN GREEN SPACE TAX ABATEMENT FOR CERTAIN PROPERTIES IN A
                                 CITY OF
                       ONE MILLION OR MORE PERSONS
SECTION 499-AAAAA. DEFINITIONS.
        499-BBBBB. REAL PROPERTY TAX ABATEMENT.
        499-CCCCC. APPLICATION FOR TAX ABATEMENT.
        499-DDDDD. CONTINUING REQUIREMENTS.
        499-EEEEE. REVOCATION OF TAX ABATEMENT.
        499-FFFFF. ENFORCEMENT AND ADMINISTRATION.
        499-GGGGG. TAX LIEN AND INTEREST.
  S 499-AAAAA. DEFINITIONS. WHEN USED IN THIS TITLE, THE FOLLOWING TERMS
SHALL HAVE THE FOLLOWING MEANINGS:
  1.  "APPLICANT"  SHALL  MEAN  (A) WITH RESPECT TO AN ELIGIBLE BUILDING
HELD IN THE COOPERATIVE OR CONDOMINIUM FORM OF OWNERSHIP, THE  BOARD  OF
MANAGERS  OF  A  CONDOMINIUM  OR THE BOARD OF DIRECTORS OF A COOPERATIVE
APARTMENT CORPORATION, OR (B) WITH RESPECT TO ANY OTHER ELIGIBLE  BUILD-
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

  2.  "APPLICATION  FOR  TAX  ABATEMENT" SHALL MEAN AN APPLICATION FOR A
RESIDENTIAL OPEN GREEN SPACE TAX  ABATEMENT  PURSUANT  TO  SECTION  FOUR
HUNDRED NINETY-NINE-CCCCC OF THIS TITLE.
  3.  "COMPLIANCE  PERIOD" SHALL MEAN THE TAX YEAR IN WHICH A TAX ABATE-
MENT IS TAKEN.
  4. "DEPARTMENT OF FINANCE" SHALL MEAN THE DEPARTMENT OF FINANCE  OF  A
CITY HAVING A POPULATION OF ONE MILLION OR MORE PERSONS.
  5.  "DESIGNATED AGENCY" SHALL MEAN ONE OR MORE AGENCIES OR DEPARTMENTS
OF A CITY HAVING A POPULATION OF ONE MILLION OR MORE  PERSONS  THAT  ARE
DESIGNATED  BY  THE MAYOR OF SUCH CITY TO EXERCISE THE FUNCTIONS, POWERS
AND DUTIES OF A DESIGNATED AGENCY PURSUANT TO THIS TITLE.
  6. "ELIGIBLE BUILDING" SHALL MEAN RESIDENTIAL REAL  PROPERTY,  LOCATED
WITHIN  A  CITY  HAVING  A POPULATION OF ONE MILLION OR MORE PERSONS. NO
BUILDING SHALL BE ELIGIBLE FOR MORE THAN ONE TAX ABATEMENT  PURSUANT  TO
THIS TITLE.
  7.  "ELIGIBLE  SPACE"  SHALL  MEAN  THE  TOTAL SPACE AVAILABLE THAT IS
COVERED WITH AN IMPERMEABLE SURFACE, TO SUPPORT A RESIDENTIAL OPEN GREEN
SPACE.
  8. "RESIDENTIAL OPEN GREEN SPACE" SHALL MEAN THE AREA  OF  RESIDENTIAL
YARDS,  ADJOINING  REAR  YARDS AND REAR FACADES THAT HAS BEEN ALTERED BY
REMOVING AN IMPERMEABLE SURFACE AND HAS BEEN COVERED WITH SOIL AND VEGE-
TATION.
  S 499-BBBBB. REAL PROPERTY TAX ABATEMENT. AN ELIGIBLE  BUILDING  SHALL
RECEIVE  AN  ABATEMENT  OF REAL PROPERTY TAXES AS PROVIDED IN THIS TITLE
AND THE RULES PROMULGATED HEREUNDER.
  1. THE AMOUNT OF SUCH TAX ABATEMENT SHALL BE FOUR  DOLLARS  AND  FIFTY
CENTS  PER  SQUARE  FOOT  OF RESIDENTIAL OPEN GREEN SPACE PURSUANT TO AN
APPROVED APPLICATION FOR TAX  ABATEMENT;  PROVIDED,  HOWEVER,  THAT  THE
AMOUNT  OF  SUCH  TAX  ABATEMENT  SHALL NOT EXCEED THE LESSER OF (A) ONE
HUNDRED THOUSAND DOLLARS OR (B)  THE  TAX  LIABILITY  FOR  THE  ELIGIBLE
BUILDING IN THE TAX YEAR IN WHICH THE TAX ABATEMENT IS TAKEN.
  2.  SUCH  TAX  ABATEMENT  SHALL  COMMENCE  ON JULY FIRST FOLLOWING THE
APPROVAL OF AN APPLICATION FOR TAX ABATEMENT BY A DESIGNATED AGENCY, AND
SHALL NOT EXCEED ONE YEAR.
  3. WITH RESPECT TO ANY ELIGIBLE BUILDING HELD IN THE CONDOMINIUM  FORM
OF  OWNERSHIP THAT RECEIVES A TAX ABATEMENT PURSUANT TO THIS TITLE, SUCH
TAX ABATEMENT BENEFITS SHALL BE APPORTIONED AMONG ALL OF THE CONDOMINIUM
TAX LOTS WITHIN SUCH ELIGIBLE BUILDING.
  4. IF, AS A RESULT OF APPLICATION TO THE TAX  COMMISSION  OR  A  COURT
ORDER  OR  ACTION  BY  THE  DEPARTMENT OF FINANCE, THE BILLABLE ASSESSED
VALUE FOR THE FISCAL YEAR IN WHICH THE TAX ABATEMENT IS TAKEN IS REDUCED
AFTER THE ASSESSMENT ROLL BECOMES FINAL, THE DEPARTMENT OF FINANCE SHALL
RECALCULATE THE ABATEMENT SO THAT THE ABATEMENT GRANTED SHALL NOT EXCEED
THE ANNUAL TAX LIABILITY AS SO REDUCED. THE AMOUNT EQUAL TO THE  DIFFER-
ENCE  BETWEEN  THE  ABATEMENT ORIGINALLY GRANTED AND THE ABATEMENT AS SO
RECALCULATED SHALL BE DEDUCTED FROM  ANY  REFUND  OTHERWISE  PAYABLE  OR
REMISSION  OTHERWISE  DUE  AS  A  RESULT  OF  SUCH REDUCTION IN BILLABLE
ASSESSED VALUE.
  S 499-CCCCC. APPLICATION FOR TAX ABATEMENT. 1. TO OBTAIN A TAX  ABATE-
MENT  PURSUANT  TO THIS TITLE, AN APPLICANT MUST FILE AN APPLICATION FOR
TAX ABATEMENT, WHICH MAY BE FILED ON OR AFTER JANUARY FIRST,  TWO  THOU-
SAND SIXTEEN, AND ON OR BEFORE MARCH FIFTEENTH, TWO THOUSAND TWENTY.
  2.  SUCH  APPLICATION SHALL BE FILED WITH A DESIGNATED AGENCY NO LATER
THAN THE MARCH FIFTEENTH BEFORE THE TAX YEAR, BEGINNING JULY FIRST,  FOR
WHICH THE TAX ABATEMENT IS SOUGHT.
  3. SUCH APPLICATION SHALL CONTAIN THE FOLLOWING:

A. 204                              3

  (A)  THE  NAME  AND  ADDRESS  OF THE APPLICANT AND THE LOCATION OF THE
RESIDENTIAL OPEN GREEN SPACE.
  (B)  PROOF  THAT  THE  APPLICANT RECEIVED ALL REQUIRED CERTIFICATIONS,
PERMITS AND OTHER APPROVALS TO  CONSTRUCT  THE  RESIDENTIAL  OPEN  GREEN
SPACE.
  (C)  AN AGREEMENT BY THE APPLICANT, WHICH INCLUDES A MAINTENANCE PLAN,
TO MAINTAIN THE RESIDENTIAL OPEN GREEN SPACE DURING THE COMPLIANCE PERI-
OD AND FOR A MINIMUM OF THREE YEARS THEREAFTER IN SUCH A MANNER THAT  IT
CONTINUOUSLY CONSTITUTES A RESIDENTIAL OPEN GREEN SPACE WITHIN THE MEAN-
ING OF THIS TITLE AND THE RULES PROMULGATED HEREUNDER.
  (D)  AN  AGREEMENT  TO  PERMIT  A DESIGNATED AGENCY OR ITS DESIGNEE TO
INSPECT THE RESIDENTIAL OPEN GREEN SPACE AND ANY RELATED STRUCTURES  AND
EQUIPMENT UPON REASONABLE NOTICE.
  (E)  ANY  OTHER INFORMATION OR CERTIFICATIONS REQUIRED BY A DESIGNATED
AGENCY PURSUANT TO THIS TITLE AND THE RULES PROMULGATED HEREUNDER.
  4. AN APPLICATION FOR TAX ABATEMENT SHALL BE IN ANY FORMAT  PRESCRIBED
BY A DESIGNATED AGENCY, INCLUDING ELECTRONIC FORM.
  5.  AN APPLICATION FOR TAX ABATEMENT SHALL BE APPROVED BY A DESIGNATED
AGENCY UPON DETERMINING THAT THE APPLICANT HAS SUBMITTED PROOF  ACCEPTA-
BLE  TO  SUCH AGENCY THAT THE REQUIREMENTS FOR OBTAINING A TAX ABATEMENT
PURSUANT TO THIS TITLE AND THE RULES  PROMULGATED  HEREUNDER  HAVE  BEEN
MET.  THE BURDEN OF PROOF SHALL BE ON THE APPLICANT TO SHOW BY CLEAR AND
CONVINCING EVIDENCE THAT THE REQUIREMENTS FOR GRANTING A  TAX  ABATEMENT
HAVE BEEN SATISFIED.
  6.  UPON NOTIFICATION FROM A DESIGNATED AGENCY THAT AN APPLICATION FOR
TAX ABATEMENT HAS BEEN APPROVED, THE DEPARTMENT OF FINANCE  SHALL  APPLY
THE  TAX ABATEMENT, PROVIDED THERE ARE NO OUTSTANDING REAL ESTATE TAXES,
WATER AND SEWER CHARGES, PAYMENTS IN LIEU OF TAXES  OR  OTHER  MUNICIPAL
CHARGES WITH RESPECT TO THE ELIGIBLE BUILDING.
  S  499-DDDDD.  CONTINUING  REQUIREMENTS.  THE  TAX  ABATEMENT SHALL BE
CONDITIONED UPON:
  1. CONTINUING COMPLIANCE DURING THE COMPLIANCE PERIOD WITH ALL  APPLI-
CABLE   PROVISIONS  OF  LAW,  INCLUDING  WITHOUT  LIMITATION  THE  LOCAL
CONSTRUCTION AND FIRE CODES,  MAINTAINING  THE  RESIDENTIAL  OPEN  GREEN
SPACE  IN  SUCH  A MANNER THAT IT CONTINUOUSLY CONSTITUTES A RESIDENTIAL
OPEN GREEN SPACE WITHIN THE MEANING OF THIS TITLE AND THE RULES  PROMUL-
GATED  HEREUNDER,  AND PERMITTING A DESIGNATED AGENCY OR ITS DESIGNEE TO
INSPECT THE RESIDENTIAL OPEN GREEN SPACE AND ANY RELATED STRUCTURES  AND
EQUIPMENT UPON REASONABLE NOTICE; AND
  2.  REAL  ESTATE  TAXES,  WATER AND SEWER CHARGES, PAYMENTS IN LIEU OF
TAXES OR OTHER MUNICIPAL CHARGES WITH RESPECT TO  AN  ELIGIBLE  BUILDING
NOT  HAVING BEEN DUE AND OWING DURING THE COMPLIANCE PERIOD FOR A PERIOD
OF SIX MONTHS OR MORE.
  S 499-EEEEE. REVOCATION OF TAX ABATEMENT. 1. THE DEPARTMENT OF FINANCE
SHALL REVOKE, IN WHOLE OR IN PART, ANY TAX ABATEMENT GRANTED PURSUANT TO
THIS TITLE WHENEVER A DESIGNATED AGENCY HAS DETERMINED AND NOTIFIED  THE
DEPARTMENT OF FINANCE THAT:
  (A) AN APPLICANT HAS FAILED TO COMPLY WITH A REQUIREMENT OF THIS TITLE
OR  ANY  RULE  PROMULGATED  HEREUNDER  AT ANY TIME DURING THE COMPLIANCE
PERIOD, INCLUDING WITHOUT LIMITATION ANY OF THE CONTINUING  REQUIREMENTS
SET  FORTH  IN SUBDIVISION ONE OF SECTION FOUR HUNDRED NINETY-NINE-DDDDD
OF THIS TITLE;
  (B) AN ELIGIBLE BUILDING HAS NOT BEEN IN COMPLIANCE DURING ALL OR PART
OF THE COMPLIANCE PERIOD WITH ANY REQUIREMENT OF THIS TITLE OR ANY  RULE
PROMULGATED HEREUNDER;

A. 204                              4

  (C)  THE  RESIDENTIAL  OPEN  GREEN SPACE FOR WHICH A TAX ABATEMENT WAS
GRANTED HAS AT ANY TIME DURING THE COMPLIANCE PERIOD FAILED TO MEET  ANY
REQUIREMENT FOR A RESIDENTIAL OPEN GREEN SPACE PURSUANT TO THIS TITLE OR
ANY RULE PROMULGATED HEREUNDER; OR
  (D)  AN APPLICATION, CERTIFICATION, REPORT OR OTHER DOCUMENT SUBMITTED
BY THE APPLICANT CONTAINS A FALSE OR MISLEADING STATEMENT AS TO A  MATE-
RIAL FACT OR OMITS TO STATE ANY MATERIAL FACT NECESSARY IN ORDER TO MAKE
THE STATEMENT THEREIN NOT FALSE OR MISLEADING.
  2.  THE DEPARTMENT OF FINANCE MAY REVOKE, IN WHOLE OR IN PART, ANY TAX
ABATEMENT GRANTED PURSUANT TO THIS TITLE WHENEVER IT HAS DETERMINED THAT
AN APPLICANT HAS FAILED TO COMPLY WITH THE  CONTINUING  REQUIREMENT  SET
FORTH  IN  SUBDIVISION  TWO OF SECTION FOUR HUNDRED NINETY-NINE-DDDDD OF
THIS TITLE.
  3. WHERE IT HAS BEEN DETERMINED BY A DESIGNATED AGENCY,  AFTER  NOTICE
TO  AND  AN  OPPORTUNITY  TO  BE  HEARD  BY THE ENTITY RECEIVING THE TAX
REBATE, THAT A SITUATION DESCRIBED IN ANY OF THE PROVISIONS OF  SUBDIVI-
SION  ONE  OF THIS SECTION HAS OCCURRED, SUCH DESIGNATED AGENCY SHALL SO
NOTIFY THE DEPARTMENT OF FINANCE NO LATER THAN THE NINETIETH  DAY  AFTER
THE LAST DAY OF THE COMPLIANCE PERIOD.
  4.  AN APPLICANT SHALL PAY, WITH INTEREST, SUCH PART OF ANY TAX ABATE-
MENT RECEIVED PURSUANT TO THIS TITLE THAT REPRESENTS THE PERIOD OF  NON-
COMPLIANCE  AS  DETERMINED BY THE DESIGNATED AGENCY OR THE DEPARTMENT OF
FINANCE, AS THE CASE MAY  BE.  IN  ADDITION,  A  DESIGNATED  AGENCY  MAY
DECLARE  ANY  APPLICANT  INELIGIBLE FOR FUTURE TAX ABATEMENT PURSUANT TO
THIS TITLE IF ANY APPLICATION, CERTIFICATION, REPORT OR  OTHER  DOCUMENT
SUBMITTED  BY  THE APPLICANT CONTAINS A FALSE OR MISLEADING STATEMENT AS
TO A MATERIAL FACT OR OMITS TO STATE  ANY  MATERIAL  FACT  NECESSARY  IN
ORDER TO MAKE THE STATEMENT THEREIN NOT FALSE OR MISLEADING.
  S  499-FFFFF.  ENFORCEMENT  AND  ADMINISTRATION.  1. THE DEPARTMENT OF
FINANCE SHALL HAVE, IN ADDITION  TO  ANY  OTHER  FUNCTIONS,  POWERS  AND
DUTIES  THAT  HAVE  BEEN OR MAY BE CONFERRED ON IT BY LAW, THE FOLLOWING
FUNCTIONS, POWERS AND DUTIES TO BE EXERCISED  IN  ACCORDANCE  WITH  THIS
TITLE:
  (A) TO APPLY A TAX ABATEMENT;
  (B) TO REVOKE ALL OR PART OF ANY SUCH TAX ABATEMENT;
  (C)  TO  MAKE  AND  PROMULGATE RULES TO CARRY OUT THE PURPOSES OF THIS
TITLE; AND
  (D) ANY OTHER FUNCTION, POWER OR  DUTY  NECESSARILY  IMPLIED  BY  THIS
TITLE.
  2. A DESIGNATED AGENCY SHALL HAVE, IN ADDITION TO ANY OTHER FUNCTIONS,
POWERS  AND  DUTIES THAT HAVE BEEN OR MAY BE CONFERRED ON IT BY LAW, THE
FOLLOWING FUNCTIONS, POWERS AND DUTIES TO  BE  EXERCISED  IN  ACCORDANCE
WITH THIS TITLE:
  (A)  TO  RECEIVE, REVIEW, APPROVE AND DENY APPLICATIONS FOR TAX ABATE-
MENT;
  (B) TO INSPECT OPEN SPACES AND ANY RELATED STRUCTURES AND EQUIPMENT;
  (C) TO PRESCRIBE FORMS AND MAKE AND PROMULGATE RULES TO CARRY OUT  THE
PURPOSES OF THIS TITLE;
  (D)  TO  MAKE THE DETERMINATIONS PROVIDED FOR IN SECTIONS FOUR HUNDRED
NINETY-NINE-CCCCC AND FOUR HUNDRED NINETY-NINE-EEEEE OF THIS  TITLE  AND
TO NOTIFY THE DEPARTMENT OF FINANCE OF SUCH DETERMINATIONS; AND
  (E)  ANY  OTHER  FUNCTION,  POWER  OR DUTY NECESSARILY IMPLIED BY THIS
TITLE.
  3. A DESIGNATED  AGENCY  MAY  PROVIDE  FOR  REASONABLE  ADMINISTRATIVE
CHARGES  OR  FEES  NECESSARY TO DEFRAY EXPENSES OF ADMINISTERING THE TAX
ABATEMENT PROGRAM ESTABLISHED BY THIS TITLE.

A. 204                              5

  4. A DESIGNATED AGENCY AND THE DEPARTMENT OF FINANCE  SHALL  ESTABLISH
PROCEDURES  THAT ARE NECESSARY OR APPROPRIATE FOR (A) THE TIMELY NOTIFI-
CATION TO THE DEPARTMENT  OF  FINANCE  BY  A  DESIGNATED  AGENCY  OF  AN
APPROVAL  OF  AN  APPLICATION  FOR TAX ABATEMENT OR OF ANY NONCOMPLIANCE
PURSUANT TO SECTION FOUR HUNDRED NINETY-NINE-EEEEE OF THIS TITLE AND (B)
ANY  OTHER  INTERAGENCY  COORDINATION TO FACILITATE THE PURPOSES OF THIS
TITLE.
  S 499-GGGGG. TAX LIEN AND INTEREST. ALL TAXES, WITH INTEREST, REQUIRED
TO BE PAID RETROACTIVELY PURSUANT TO THIS TITLE SHALL CONSTITUTE  A  TAX
LIEN  AS  OF THE DATE IT IS DETERMINED SUCH TAXES AND INTEREST ARE OWED.
ALL INTEREST SHALL BE CALCULATED FROM THE DATE THE TAXES WOULD HAVE BEEN
DUE BUT FOR THE TAX ABATEMENT GRANTED PURSUANT  TO  THIS  TITLE  AT  THE
APPLICABLE  RATE  OR RATES OF INTEREST IMPOSED GENERALLY FOR NON-PAYMENT
OF REAL PROPERTY TAX WITH RESPECT TO THE ELIGIBLE BUILDING FOR THE PERI-
OD IN QUESTION.
  S 2. This act shall take effect immediately.