S T A T E   O F   N E W   Y O R K
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                                 1469--A

                       2015-2016 Regular Sessions

                            I N  S E N A T E

                            January 12, 2015
                               ___________

Introduced  by  Sen.  GOLDEN -- read twice and ordered printed, and when
  printed to be committed to the Committee on Cities -- reported favora-
  bly from said committee, ordered to first and second  report,  amended
  on  second  report, ordered to a third reading, and to be reprinted as
  amended, retaining its place in the order of third reading --  commit-
  ted  to  the Committee on Rules -- committee discharged, bill amended,
  ordered reprinted as amended and recommitted to said committee

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

 EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                      [ ] is old law to be omitted.
                                                           LBD04144-02-5

              

S. 1469--A                          2

APARTMENT CORPORATION, OR (B) WITH RESPECT TO ANY OTHER ELIGIBLE  BUILD-
ING, THE OWNER OF SUCH BUILDING.
  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 SEVENTEEN, AND ON OR BEFORE MARCH SIXTEENTH, TWO THOUSAND TWENTY.

S. 1469--A                          3

  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)  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;

S. 1469--A                          4

  (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;
  (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.

S. 1469--A                          5

  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.
  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.