NY State Senate Bill 2021-S7045A

Senate Bill S7045A

2021-2022 Legislative Session

Relates to the green roof tax abatement for certain properties in a city of one million or more persons

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Archive: Last Bill Status - In Senate Committee Local Government Committee

Introduced
- In Committee Assembly
- In Committee Senate
- On Floor Calendar Assembly
- On Floor Calendar Senate
- Passed Assembly
- Passed Senate
Delivered to Governor
Signed By Governor

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Actions

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	Assembly Actions - Lowercase Senate Actions - UPPERCASE
May 20, 2022	print number 7045a
May 20, 2022	amend (t) and recommit to local government
Jan 05, 2022	referred to local government
May 25, 2021	referred to local government

Bill Amendments

Original

A (Active)

2021-S7045 - Details

Current Committee:: Senate Local Government
Law Section:: Real Property Tax Law
Laws Affected:: Amd §§499-aaa, 499-bbb & 499-ccc, RPT L

2021-S7045 - Summary

Decreases certain soil depth requirements; raises the tax abatement rate of non-priority; extends the application deadline for purposes of the green roof tax abatement for certain properties in a city of one million or more persons.

2021-S7045 - Sponsor Memo

                                
 
BILL NUMBER: S7045        REVISED 05/25/2021

SPONSOR: LIU
 
TITLE OF BILL:

An act to amend the real property tax law, in relation to removing
certain soil depth requirements, raising the tax abatement rate of non-
priority and extending the application deadline from 2023 to 2024 for
purposes of the green roof tax abatement for certain properties in a
city of one million or more persons

 
PURPOSE:

This bill removes some of the restrictions to the tax abatement program
for green roofs which have been a barrier to participation in the
program. These changes also reflect that the prioritization and benefits
of green roofs now extend beyond stormwater retention.

 
SUMMARY OF PROVISIONS:

Section 1. Removes the depth of soil requirement from the definition of

Green Roofs

Section 2. Raises the tax abatement rate for non-priority districts to
$10 per square foot (up from $5.23 per square foot). It also removes the
depth of soil qualification for the priority district tax abatement.

Section 3. Change the application deadline from 3/15/2023 to 3/15/2024.

Section 4. Provides the effective date.

 
JUSTIFICATION:

The original qualifications for the Green roof tax abatement program
focused on promoting Green Roofs as a way of mitigating flash flooding
and sewage overflow by retaining stormwater runoff. However, the need
for Green Roofs in NYC extends well beyond stormwater retention. Green
roofs help improve air quality, reduce greenhouse gas emissions, miti-
gate the urban heat island effect, and increase biodiversity. This bill
would remove restrictions from the program to allow a greater variety of
Green roofs to be built, enabling multiple co-benefits beyond stormwater
retention to be realized, and further promote the installation of Green
roofs in NYC.

 
PRIOR LEGISLATIVE HISTORY:

New Bill.

 
FISCAL IMPLICATIONS FOR STATE AND LOCAL GOVERNMENTS:

None

 
EFFECTIVE DATE:
This act shall take effect immediately.

2021-S7045 - Bill Text download pdf

                            
 
                     S T A T E   O F   N E W   Y O R K
 ________________________________________________________________________
 
                                   7045
 
                        2021-2022 Regular Sessions
 
                             I N  S E N A T E
 
                               May 25, 2021
                                ___________
 
 Introduced  by  Sen.  LIU  --  read  twice and ordered printed, and when
   printed to be committed to the Committee on Local Government
 
 AN ACT to amend the real property  tax  law,  in  relation  to  removing
   certain  soil  depth  requirements,  raising the tax abatement rate of
   non-priority and extending the application deadline from 2023 to  2024
   for purposes of the green roof tax abatement for certain properties in
   a city of one million or more persons
 
   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 79 of the laws of 2019, 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) 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 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) 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.
                                                            LBD11522-01-1

 S. 7045                             2
 
   § 2. Paragraphs (b) and (c) of subdivision 1 of section 499-bbb of the
 real property tax law, as amended by chapter 79 of the laws of 2019, are
 amended to read as follows:
   (b) The total amount of such tax abatement commencing on or after July
 first, two thousand fourteen and ending on or before June thirtieth, two
 thousand  twenty-four,  shall  be  [five]  TEN dollars [and twenty-three
 cents] per square foot of a green roof pursuant to an approved  applica-
 tion  for  tax abatement; provided, however, that the amount of such tax
 abatement shall not exceed two hundred thousand dollars. 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 with-
 in  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 for any green roof [with a growth medium  with  a
 depth  of  at  least four inches]. 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
 application  for  enhanced  tax  abatement:  provided, however, that the
 amount of such enhanced tax abatement shall not exceed two hundred thou-
 sand 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.
   § 3. Subdivision 1 of section 499-ccc of the real property tax law, as
 amended  by  chapter  79  of  the  laws  of  2019, is 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 [twenty-three] TWENTY-FOUR.
   § 4. This act shall take effect immediately.

2021-S7045A (ACTIVE) - Details

Current Committee:: Senate Local Government
Law Section:: Real Property Tax Law
Laws Affected:: Amd §§499-aaa, 499-bbb & 499-ccc, RPT L

2021-S7045A (ACTIVE) - Summary

2021-S7045A (ACTIVE) - Sponsor Memo

                                 
BILL NUMBER: S7045A

SPONSOR: LIU
 
TITLE OF BILL:

An act to amend the real property tax law, in relation to decreasing
certain soil depth requirements, raising the tax abatement rate of non-
priority and extending the application deadline for purposes of the
green roof tax abatement for certain properties in a city of one million
or more persons

 
PURPOSE:

This bill removes some of the restrictions to the tax abatement program
for green roofs which have been a barrier to participation in the
program. These changes also reflect that the prioritization and benefits
of green roofs now extend beyond stormwater retention.

 
SUMMARY OF PROVISIONS:

Section 1. Removes the depth of soil requirement from the definition of
Green Roofs

Section 2. Raises the tax abatement rate for non-priority districts to
$10 per square foot (up from $5.23 per square foot). It also removes the
deeper depth of soil qualification for the priority district tax abate-
ment.

Section 3. Change the application deadline from 3/15/2023 to 3/15/2027.

Section 4. Provides the effective date.

 
JUSTIFICATION:

Green roofs provide multiple important benefits for municipalities.
They can help address flash flooding and sewage overflow by retaining
stormwater runoff. This is especially important now due the increasing
frequency of severe weather events such as Hurricane Ida.  They help
improve air quality, reduce greenhouse gas emissions, mitigate the urban
heat island effect, and increase biodiversity.  These effects provide a
significant benefit to the city, easing the strain on the city's storm-
water and sewage systems, lowering energy demand and enhancing quality
of life.

This bill would loosen the depth of soil restrictions from the Green
Roof program, which has hindered its adoption. The removal of these
restrictions would allow a greater variety of Green roofs to be built,
enabling the multiple co-benefits beyond stormwater retention to be
realized, and further promote the installation of Green roofs in NYC.
The new depth of soil green roof at the Javits Center

 
PRIOR LEGISLATIVE HISTORY:

New Bill.

 
FISCAL IMPLICATIONS FOR STATE AND LOCAL GOVERNMENTS:

None

 
EFFECTIVE DATE:
This act shall take effect immediately.

2021-S7045A (ACTIVE) - Bill Text download pdf

                             
                     S T A T E   O F   N E W   Y O R K
 ________________________________________________________________________
 
                                  7045--A
 
                        2021-2022 Regular Sessions
 
                             I N  S E N A T E
 
                               May 25, 2021
                                ___________
 
 Introduced  by  Sen.  LIU  --  read  twice and ordered printed, and when
   printed to be committed to the Committee on Local Government -- recom-
   mitted to the Committee on Local Government in accordance with  Senate
   Rule  6,  sec.  8  --  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  decreasing
   certain  soil  depth  requirements,  raising the tax abatement rate of
   non-priority and extending the application deadline  for  purposes  of
   the  green  roof tax abatement for certain properties in a city of one
   million or more persons
 
   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 79 of the laws of 2019, 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)  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]  ONE AND ONE-HALF 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) a vegetation layer,  at  least  eighty  percent  of
 which  must  be  covered  by  live  plants  such as (i) sedum or equally
 
  EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                       [ ] is old law to be omitted.
                                                            LBD11522-02-2
 S. 7045--A                          2

 
 drought resistant and hardy plant species, (ii)  native  plant  species,
 and/or (iii) agricultural plant species.
   § 2. Paragraphs (b) and (c) of subdivision 1 of section 499-bbb of the
 real property tax law, as amended by chapter 79 of the laws of 2019, are
 amended to read as follows:
   (b) The total amount of such tax abatement commencing on or after July
 first, two thousand fourteen and ending on or before June thirtieth, two
 thousand  [twenty-four]  TWENTY-SEVEN,  shall be [five] TEN dollars [and
 twenty-three 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  two  hundred  thousand
 dollars.  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  abate-
 ment  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 for any green roof [with a growth medium  with  a
 depth  of  at  least four inches]. 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
 application  for  enhanced  tax  abatement:  provided, however, that the
 amount of such enhanced tax abatement shall not exceed two hundred thou-
 sand 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.
   § 3. Subdivision 1 of section 499-ccc of the real property tax law, as
 amended  by  chapter  79  of  the  laws  of  2019, is 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 [twenty-three] TWENTY-SEVEN.
   § 4. This act shall take effect immediately.

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