S T A T E O F N E W Y O R K
________________________________________________________________________
6901--A
2023-2024 Regular Sessions
I N A S S E M B L Y
May 8, 2023
___________
Introduced by M. of A. ROZIC, DICKENS, EPSTEIN, SIMONE, COLTON, ZINER-
MAN, REYES -- read once and referred to the Committee on Real Property
Taxation -- 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 raising the
tax abatement rate and extending certain deadlines 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
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.
LBD07437-03-3
A. 6901--A 2
§ 2. Subdivision 1 of section 499-bbb of the real property tax law, as
amended by chapter 79 of the laws of 2019, is amended to read as
follows:
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 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] TWENTY-
SEVEN, shall be fifteen dollars per square foot of a green roof pursuant
to an approved application for enhanced tax abatement: provided, howev-
er, 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 [twenty-four] TWENTY-SEVEN shall be a maximum of [one] FOUR
million dollars. No tax abatements shall be allowed under this subdivi-
sion for any tax year commencing on or after July first, two thousand
[twenty-four] TWENTY-SEVEN.
(e) Such aggregate amount of tax abatements including enhanced tax
abatements, shall be allocated by the department of finance on a [pro
rata] FIRST COME FIRST SERVE basis among applicants whose applications
have been approved by a 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 depart-
ment of finance shall, as necessary, after such allocation is made,
A. 6901--A 3
submit an amended real property tax bill, statement of account or other
similar bill or statement to any applicant whose abatement must be
adjusted to reflect such allocation. Nothing in this paragraph shall be
deemed to affect the obligation 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 prop-
erty tax which are to be reflected therein.
§ 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 79
of the laws of 2019 and paragraph (c) of subdivision 3 as added by chap-
ter 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 [twenty-three] TWENTY-SIX.
(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
building in accordance with this title, the rules promulgated hereunder,
and local construction and fire codes, [(iii)] (II) 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)] (III) 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.