S T A T E O F N E W Y O R K
________________________________________________________________________
5554--A
2019-2020 Regular Sessions
I N S E N A T E
May 6, 2019
___________
Introduced by Sen. LIU -- read twice and ordered printed, and when
printed to be committed to the Committee on Local Government --
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 the green roof
tax abatement
THE PEOPLE OF THE STATE OF NEW YORK, REPRESENTED IN SENATE AND ASSEM-
BLY, DO ENACT AS FOLLOWS:
Section 1. Subdivision 10 of section 499-aaa of the real property tax
law, as amended by chapter 524 of the laws of 2013, is amended to read
as follows:
10. "Green roof" shall mean an addition to a roof of an eligible
building that covers at least fifty percent of such building's eligible
rooftop space and includes (a) a weatherproof and waterproof roofing
membrane layer that complies with local construction and fire codes, (b)
a root barrier layer, (c) [an insulation layer that complies with the
Energy Conservation Construction Code of New York state and local
construction and fire codes, (d)] a drainage layer that complies with
local construction and fire codes and is designed so the drains can be
inspected and cleaned, (D) A FILTER OR SEPARATION FABRIC, (e) a growth
medium, including natural or simulated soil, with a depth of at least
[two] FOUR inches, [(f) if the depth of the growth medium is less than
three inches, an independent water holding layer that is designed to
prevent the rapid drying of the growth medium, such as a non-woven
fabric, pad or foam mat or controlled flow roof drain, unless the green
roof is certified not to need regular irrigation to maintain live
plants, and (g)] AND (F) a vegetation layer, at least eighty percent of
which must be covered by live plants such as (i) sedum or equally
drought resistant and hardy plant species, (ii) native plant species,
and/or (iii) agricultural plant species.
EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
[ ] is old law to be omitted.
LBD07591-09-9
S. 5554--A 2
§ 2. Section 499-bbb of the real property tax law, as added by chap-
ter 461 of the laws of 2008 and subdivision 1 as amended by chapter 524
of the laws of 2013, is amended to read as follows:
§ 499-bbb. 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. (a) The amount of such tax abatement for any tax year commencing on
or after July first, two thousand nine and ending on or before June
thirtieth, two thousand fourteen shall be four dollars and fifty cents
per square foot of a green roof pursuant to an approved application for
tax abatement; provided, however, that the amount of such tax abatement
shall not exceed the lesser of (i) one hundred thousand dollars or (ii)
the tax liability for the eligible building in the tax year in which the
tax abatement is taken.
(b) The total amount of such tax abatement [for any tax year] commenc-
ing on or after July first, two thousand fourteen and ending on or
before June thirtieth, two thousand [nineteen] TWENTY-FOUR, shall be
five dollars and twenty-three cents per square foot of a green roof
pursuant to an approved application for tax abatement; provided, howev-
er, that the amount of such tax abatement shall not exceed [the lesser
of (i)] two hundred thousand dollars [or (ii) the tax liability for the
eligible building in the tax year in which the tax abatement is taken].
TO THE EXTENT THE AMOUNT OF SUCH TAX ABATEMENT EXCEEDS THE TOTAL TAX
LIABILITY IN ANY TAX YEAR, ANY REMAINING AMOUNT MAY BE APPLIED TO THE
TAX LIABILITY IN SUCCEEDING TAX YEARS, PROVIDED THAT SUCH ABATEMENT MUST
BE APPLIED WITHIN FIVE YEARS OF THE TAX YEAR IN WHICH THE TAX ABATEMENT
WAS INITIALLY TAKEN.
(c) NOTWITHSTANDING PARAGRAPH (B) OF THIS SUBDIVISION, PROPERTY
LOCATED WITHIN SPECIFICALLY DESIGNATED NEW YORK CITY COMMUNITY
DISTRICTS, SELECTED BY AN AGENCY DESIGNATED BY THE MAYOR OF THE CITY OF
NEW YORK PURSUANT TO SUBDIVISION FIVE OF THIS SECTION, SHALL RECEIVE AN
ENHANCED TAX ABATEMENT. THE TOTAL AMOUNT OF SUCH ENHANCED TAX ABATEMENT
COMMENCING ON OR AFTER JULY FIRST, TWO THOUSAND NINETEEN AND ENDING ON
OR BEFORE JUNE THIRTIETH, TWO THOUSAND TWENTY-FOUR, SHALL BE FIFTEEN
DOLLARS PER SQUARE FOOT OF A GREEN ROOF PURSUANT TO AN APPROVED APPLICA-
TION FOR ENHANCED TAX ABATEMENT: PROVIDED, HOWEVER, THAT THE AMOUNT OF
SUCH ENHANCED TAX ABATEMENT SHALL NOT EXCEED TWO HUNDRED THOUSAND
DOLLARS. TO THE EXTENT THE AMOUNT OF SUCH ENHANCED TAX ABATEMENT EXCEEDS
THE TOTAL TAX LIABILITY IN ANY TAX YEAR, ANY REMAINING AMOUNT MAY BE
APPLIED TO THE TAX LIABILITY IN SUCCEEDING TAX YEARS, PROVIDED THAT SUCH
ABATEMENT MUST BE APPLIED WITHIN FIVE YEARS OF THE TAX YEAR IN WHICH THE
TAX ABATEMENT WAS INITIALLY TAKEN.
(D) Notwithstanding paragraph (b) OR (C) of this subdivision, the
aggregate amount of tax abatements allowed under this subdivision for
the tax year commencing July first, two thousand fourteen and ending
June thirtieth two thousand fifteen shall be a maximum of seven hundred
fifty thousand dollars, and the aggregate amount of tax abatements
allowed under this subdivision for any tax year commencing on or after
July first, two thousand fifteen and ending on or before June thirtieth,
two thousand [nineteen] TWENTY-FOUR shall be a maximum of one million
dollars. No tax abatements shall be allowed under this subdivision for
any tax year commencing on or after July first, two thousand [nineteen.]
TWENTY-FOUR.
(E) Such aggregate amount of tax abatements INCLUDING ENHANCED TAX
ABATEMENTS, shall be allocated by the department of finance on a pro
rata basis among applicants whose applications have been approved by a
S. 5554--A 3
designated agency. If such allocation is not made prior to the date that
the real property tax bill, statement of account or other similar bill
or statement is prepared, then the department of finance shall, as
necessary, after such allocation is made, submit an amended real proper-
ty tax bill, statement of account or other similar bill or statement to
any applicant whose abatement must be adjusted to reflect such allo-
cation. Nothing in this paragraph shall be deemed to affect the obli-
gation of any taxpayer under applicable law with respect to the payment
of any installment of real property tax for the fiscal year as to which
such allocation is made, which was due and payable prior to the date
such amended real property tax bills are sent, and the department of
finance shall be authorized to determine the date on which amended bills
are to be sent and the installments of real property tax which are to be
reflected therein.
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 receive 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.
5. BUILDINGS LOCATED WITHIN AS MANY AS FIVE SPECIFICALLY DESIGNATED
NEW YORK CITY COMMUNITY DISTRICTS, AS IDENTIFIED BY AN AGENCY DESIGNATED
BY THE MAYOR OF THE CITY OF NEW YORK, SHALL BE ELIGIBLE FOR THE ENHANCED
TAX ABATEMENT DESCRIBED IN PARAGRAPH (C) OF SUBDIVISION ONE OF THIS
SECTION. NO BUILDING LOCATED OUTSIDE OF A DESIGNATED AREA SHALL BE
ELIGIBLE TO RECEIVE AN ENHANCED ABATEMENT. AN AGENCY DESIGNATED BY THE
MAYOR OF THE CITY OF NEW YORK SHALL SELECT COMMUNITY DISTRICTS ON A
ROLLING BASIS OVER A PERIOD OF THREE YEARS. IN SELECTING COMMUNITY
DISTRICTS, SUCH AGENCY SHALL PRIORITIZE AREAS IN THE PRIORITY COMBINED
SEWAGE OVERFLOW TRIBUTARY AREAS IDENTIFIED BY THE CITY OF NEW YORK, WITH
PARTICULAR EMPHASIS ON THOSE PORTIONS OF SUCH CITY THAT HAVE BEEN IDEN-
TIFIED BY AN AGENCY DESIGNATED BY THE MAYOR OF SUCH CITY AS LACKING
GREEN SPACE.
§ 3. Subdivision 1 and paragraph (c) of subdivision 3 of section 499-
ccc of the real property tax law, subdivision 1 as amended by chapter
524 of the laws of 2013 and paragraph (c) of subdivision 3 as added by
chapter 461 of the laws of 2008, are amended to read as follows:
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 nine, and on or before March fifteenth, two
thousand [eighteen] TWENTY-THREE.
(c) Certifications, in a form prescribed by a designated agency, from
an engineer or architect or other certified or licensed professional
whom a designated agency designates by rule (i) of eligible roof top
space, (ii) that a green roof has been constructed on an eligible build-
S. 5554--A 4
ing in accordance with this title, the rules promulgated hereunder, and
local construction and fire codes, AND (iii) that a structural analysis
of such building has been performed establishing that the building can
sustain the load of the green roof in a fully saturated condition[, and
(iv) pursuant to paragraph (f) of subdivision ten of section four
hundred ninety-nine-aaa of this title, if required]. All certifications
required by this title or the rules hereunder shall set forth the
specific findings upon which the certification is based, and shall
include information sufficient to identify the eligible building, the
certifying engineer, architect or other professional, and such other
information as may be prescribed by a designated agency.
§ 4. This act shall take effect immediately and shall be deemed to
have been in full force and effect on and after June 30, 2019.
