S T A T E   O F   N E W   Y O R K
 ________________________________________________________________________
 
                                   6409
 
                        2023-2024 Regular Sessions
 
                             I N  S E N A T E
 
                              April 18, 2023
                                ___________
 
 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  eligibility
   requirements,  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. Subdivisions 7 and 10 of section 499-aaa of the real  prop-
 erty  tax law, subdivision 7 as added by chapter 461 of the laws of 2008
 and subdivision 10 as amended by chapter 79 of the  laws  of  2019,  are
 amended to read as follows:
   7. "Eligible building" shall mean a class one, class two or class four
 real property, as defined in subdivision one of section eighteen hundred
 two  of  this  chapter, 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.]
   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
 
  EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                       [ ] is old law to be omitted.
                                                            LBD07437-01-3
              

 S. 6409                             2
 
 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.
   § 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]  TEN
 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
 S. 6409                             3
 
 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,
 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.