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This entry was published on 2024-07-05
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SECTION 499-AAA
Definitions
Real Property Tax (RPT) CHAPTER 50-A, ARTICLE 4, TITLE 4-B
§ 499-aaa. Definitions. When used in this title, the following terms
shall have the following meanings:

1. "Applicant" shall mean (a) with respect to an eligible building
held in the cooperative or condominium form of ownership, the board of
managers of a condominium or the board of directors of a cooperative
apartment corporation, or (b) with respect to any other eligible
building, the owner of such building.

2. "Application for tax abatement" shall mean an application for a
green roof tax abatement pursuant to section four hundred
ninety-nine-ccc of this title.

3. "Architect" shall mean a person licensed and registered to practice
the profession of architecture under the education law.

4. "Compliance period" shall mean the tax year in which a tax
abatement is taken.

5. "Department of finance" shall mean the department of finance of a
city having a population of one million or more persons.

6. "Designated agency" shall mean one or more agencies or departments
of a city having a population of one million or more persons that are
designated by the mayor of such city to exercise the functions, powers
and duties of a designated agency pursuant to this title.

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.

8. "Eligible rooftop space" shall mean the total space available on an
eligible building to support a green roof, as certified by an engineer
or architect or other certified or licensed professional whom a
designated agency designates by rule.

9. "Engineer" shall mean a person licensed and registered to practice
the profession of engineering under the education law.

10. "Green roof" shall mean an addition to a roof of an eligible
building that 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
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, 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.