S T A T E   O F   N E W   Y O R K
 ________________________________________________________________________
 
                                    997
 
                        2019-2020 Regular Sessions
 
                           I N  A S S E M B L Y
 
                             January 14, 2019
                                ___________
 
 Introduced  by  M.  of A. L. ROSENTHAL -- Multi-Sponsored by -- M. of A.
   COOK, DINOWITZ, RIVERA, 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-B-1 to read as follows:
                                TITLE 4-B-1
  RESIDENTIAL OPEN GREEN SPACE TAX ABATEMENT FOR CERTAIN PROPERTIES IN A
                                  CITY OF
                        ONE MILLION OR MORE PERSONS
 SECTION 499-HHH. DEFINITIONS.
         499-III. REAL PROPERTY TAX ABATEMENT.
         499-JJJ. APPLICATION FOR TAX ABATEMENT.
         499-KKK. CONTINUING REQUIREMENTS.
         499-LLL. REVOCATION OF TAX ABATEMENT.
         499-MMM. ENFORCEMENT AND ADMINISTRATION.
         499-NNN. TAX LIEN AND INTEREST.
   § 499-HHH. 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.
   2.  "APPLICATION  FOR  TAX  ABATEMENT" SHALL MEAN AN APPLICATION FOR A
 RESIDENTIAL OPEN GREEN SPACE TAX  ABATEMENT  PURSUANT  TO  SECTION  FOUR
 HUNDRED NINETY-NINE-JJJ OF THIS TITLE.

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

                                                            LBD02643-01-9

 A. 997                              2
 
   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.
   §  499-III.  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.
   § 499-JJJ. APPLICATION FOR TAX ABATEMENT. 1. TO OBTAIN A TAX ABATEMENT
 PURSUANT  TO  THIS  TITLE, AN APPLICANT MUST FILE AN APPLICATION FOR TAX
 ABATEMENT, WHICH MAY BE FILED ON OR AFTER JANUARY  FIRST,  TWO  THOUSAND
 TWENTY, AND ON OR BEFORE MARCH FIFTEENTH, TWO THOUSAND TWENTY-FOUR.
   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.

 A. 997                              3
 
   (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.
   §  499-KKK. CONTINUING REQUIREMENTS. THE TAX ABATEMENT SHALL BE CONDI-
 TIONED 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.
   § 499-LLL. 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-KKK  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;
   (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

 A. 997                              4
 
 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-KKK 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.
   § 499-MMM.  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-JJJ  AND  FOUR  HUNDRED NINETY-NINE-LLL 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.
   4.  A  DESIGNATED AGENCY AND THE DEPARTMENT OF FINANCE SHALL ESTABLISH
 PROCEDURES THAT ARE NECESSARY OR APPROPRIATE FOR (A) THE TIMELY  NOTIFI-

 A. 997                              5
 
 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-LLL OF THIS TITLE AND (B)
 ANY  OTHER  INTERAGENCY  COORDINATION TO FACILITATE THE PURPOSES OF THIS
 TITLE.
   § 499-NNN. 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.
   § 2. This act shall take effect immediately.