S T A T E   O F   N E W   Y O R K
 ________________________________________________________________________
 
                                   1335
 
                        2023-2024 Regular Sessions
 
                           I N  A S S E M B L Y
 
                             January 17, 2023
                                ___________
 
 Introduced  by M. of A. ROZIC -- read once and referred to the Committee
   on Real Property Taxation
 
 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  2026
   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.
                                                            LBD02753-01-3
 A. 1335                             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-SIX.
   § 4. This act shall take effect immediately.