Add Art 4 Title 4-D SS499-aaaaa - 499-ggggg, RPT L
 
Establishes the residential open green space tax abatement for certain properties in a city of one million or more; provides an abatement for owners who remove an impermeable surface from a residential yard and replace it with soil and vegetation.
STATE OF NEW YORK
________________________________________________________________________
204
2015-2016 Regular Sessions
IN ASSEMBLY(Prefiled)
January 7, 2015
___________
Introduced by M. of A. ROSENTHAL, ROBERTS, BORELLI -- Multi-Sponsored by
-- M. of A. COOK, DINOWITZ, MARKEY, RIVERA, ROBINSON, RODRIGUEZ --
read once and referred to the Committee on Real Property Taxation
AN ACT to amend the real property tax law, in relation to establishing
the residential open green space tax abatement for certain properties
in a city of one million or more
The People of the State of New York, represented in Senate and Assem-bly, do enact as follows:
1 Section 1. Article 4 of the real property tax law is amended by adding
2 a new title 4-D to read as follows:
3 TITLE 4-D
4 RESIDENTIAL OPEN GREEN SPACE TAX ABATEMENT FOR CERTAIN PROPERTIES IN A
5 CITY OF
6 ONE MILLION OR MORE PERSONS
7 Section 499-aaaaa. Definitions.
8 499-bbbbb. Real property tax abatement.
9 499-ccccc. Application for tax abatement.
10 499-ddddd. Continuing requirements.
11 499-eeeee. Revocation of tax abatement.
12 499-fffff. Enforcement and administration.
13 499-ggggg. Tax lien and interest.
14 § 499-aaaaa. Definitions. When used in this title, the following terms
15 shall have the following meanings:
16 1. "Applicant" shall mean (a) with respect to an eligible building
17 held in the cooperative or condominium form of ownership, the board of
18 managers of a condominium or the board of directors of a cooperative
19 apartment corporation, or (b) with respect to any other eligible build-
20 ing, the owner of such building.
EXPLANATION--Matter in italics (underscored) is new; matter in brackets
[] is old law to be omitted.
LBD04144-01-5
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1 2. "Application for tax abatement" shall mean an application for a
2 residential open green space tax abatement pursuant to section four
3 hundred ninety-nine-ccccc of this title.
4 3. "Compliance period" shall mean the tax year in which a tax abate-
5 ment is taken.
6 4. "Department of finance" shall mean the department of finance of a
7 city having a population of one million or more persons.
8 5. "Designated agency" shall mean one or more agencies or departments
9 of a city having a population of one million or more persons that are
10 designated by the mayor of such city to exercise the functions, powers
11 and duties of a designated agency pursuant to this title.
12 6. "Eligible building" shall mean residential real property, located
13 within a city having a population of one million or more persons. No
14 building shall be eligible for more than one tax abatement pursuant to
15 this title.
16 7. "Eligible space" shall mean the total space available that is
17 covered with an impermeable surface, to support a residential open green
18 space.
19 8. "Residential open green space" shall mean the area of residential
20 yards, adjoining rear yards and rear facades that has been altered by
21 removing an impermeable surface and has been covered with soil and vege-
22 tation.
23 § 499-bbbbb. Real property tax abatement. An eligible building shall
24 receive an abatement of real property taxes as provided in this title
25 and the rules promulgated hereunder.
26 1. The amount of such tax abatement shall be four dollars and fifty
27 cents per square foot of residential open green space pursuant to an
28 approved application for tax abatement; provided, however, that the
29 amount of such tax abatement shall not exceed the lesser of (a) one
30 hundred thousand dollars or (b) the tax liability for the eligible
31 building in the tax year in which the tax abatement is taken.
32 2. Such tax abatement shall commence on July first following the
33 approval of an application for tax abatement by a designated agency, and
34 shall not exceed one year.
35 3. With respect to any eligible building held in the condominium form
36 of ownership that receives a tax abatement pursuant to this title, such
37 tax abatement benefits shall be apportioned among all of the condominium
38 tax lots within such eligible building.
39 4. If, as a result of application to the tax commission or a court
40 order or action by the department of finance, the billable assessed
41 value for the fiscal year in which the tax abatement is taken is reduced
42 after the assessment roll becomes final, the department of finance shall
43 recalculate the abatement so that the abatement granted shall not exceed
44 the annual tax liability as so reduced. The amount equal to the differ-
45 ence between the abatement originally granted and the abatement as so
46 recalculated shall be deducted from any refund otherwise payable or
47 remission otherwise due as a result of such reduction in billable
48 assessed value.
49 § 499-ccccc. Application for tax abatement. 1. To obtain a tax abate-
50 ment pursuant to this title, an applicant must file an application for
51 tax abatement, which may be filed on or after January first, two thou-
52 sand sixteen, and on or before March fifteenth, two thousand twenty.
53 2. Such application shall be filed with a designated agency no later
54 than the March fifteenth before the tax year, beginning July first, for
55 which the tax abatement is sought.
56 3. Such application shall contain the following:
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1 (a) The name and address of the applicant and the location of the
2 residential open green space.
3 (b) Proof that the applicant received all required certifications,
4 permits and other approvals to construct the residential open green
5 space.
6 (c) An agreement by the applicant, which includes a maintenance plan,
7 to maintain the residential open green space during the compliance peri-
8 od and for a minimum of three years thereafter in such a manner that it
9 continuously constitutes a residential open green space within the mean-
10 ing of this title and the rules promulgated hereunder.
11 (d) An agreement to permit a designated agency or its designee to
12 inspect the residential open green space and any related structures and
13 equipment upon reasonable notice.
14 (e) Any other information or certifications required by a designated
15 agency pursuant to this title and the rules promulgated hereunder.
16 4. An application for tax abatement shall be in any format prescribed
17 by a designated agency, including electronic form.
18 5. An application for tax abatement shall be approved by a designated
19 agency upon determining that the applicant has submitted proof accepta-
20 ble to such agency that the requirements for obtaining a tax abatement
21 pursuant to this title and the rules promulgated hereunder have been
22 met. The burden of proof shall be on the applicant to show by clear and
23 convincing evidence that the requirements for granting a tax abatement
24 have been satisfied.
25 6. Upon notification from a designated agency that an application for
26 tax abatement has been approved, the department of finance shall apply
27 the tax abatement, provided there are no outstanding real estate taxes,
28 water and sewer charges, payments in lieu of taxes or other municipal
29 charges with respect to the eligible building.
30 § 499-ddddd. Continuing requirements. The tax abatement shall be
31 conditioned upon:
32 1. continuing compliance during the compliance period with all appli-
33 cable provisions of law, including without limitation the local
34 construction and fire codes, maintaining the residential open green
35 space in such a manner that it continuously constitutes a residential
36 open green space within the meaning of this title and the rules promul-
37 gated hereunder, and permitting a designated agency or its designee to
38 inspect the residential open green space and any related structures and
39 equipment upon reasonable notice; and
40 2. real estate taxes, water and sewer charges, payments in lieu of
41 taxes or other municipal charges with respect to an eligible building
42 not having been due and owing during the compliance period for a period
43 of six months or more.
44 § 499-eeeee. Revocation of tax abatement. 1. The department of finance
45 shall revoke, in whole or in part, any tax abatement granted pursuant to
46 this title whenever a designated agency has determined and notified the
47 department of finance that:
48 (a) an applicant has failed to comply with a requirement of this title
49 or any rule promulgated hereunder at any time during the compliance
50 period, including without limitation any of the continuing requirements
51 set forth in subdivision one of section four hundred ninety-nine-ddddd
52 of this title;
53 (b) an eligible building has not been in compliance during all or part
54 of the compliance period with any requirement of this title or any rule
55 promulgated hereunder;
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1 (c) the residential open green space for which a tax abatement was
2 granted has at any time during the compliance period failed to meet any
3 requirement for a residential open green space pursuant to this title or
4 any rule promulgated hereunder; or
5 (d) an application, certification, report or other document submitted
6 by the applicant contains a false or misleading statement as to a mate-
7 rial fact or omits to state any material fact necessary in order to make
8 the statement therein not false or misleading.
9 2. The department of finance may revoke, in whole or in part, any tax
10 abatement granted pursuant to this title whenever it has determined that
11 an applicant has failed to comply with the continuing requirement set
12 forth in subdivision two of section four hundred ninety-nine-ddddd of
13 this title.
14 3. Where it has been determined by a designated agency, after notice
15 to and an opportunity to be heard by the entity receiving the tax
16 rebate, that a situation described in any of the provisions of subdivi-
17 sion one of this section has occurred, such designated agency shall so
18 notify the department of finance no later than the ninetieth day after
19 the last day of the compliance period.
20 4. An applicant shall pay, with interest, such part of any tax abate-
21 ment received pursuant to this title that represents the period of non-
22 compliance as determined by the designated agency or the department of
23 finance, as the case may be. In addition, a designated agency may
24 declare any applicant ineligible for future tax abatement pursuant to
25 this title if any application, certification, report or other document
26 submitted by the applicant contains a false or misleading statement as
27 to a material fact or omits to state any material fact necessary in
28 order to make the statement therein not false or misleading.
29 § 499-fffff. Enforcement and administration. 1. The department of
30 finance shall have, in addition to any other functions, powers and
31 duties that have been or may be conferred on it by law, the following
32 functions, powers and duties to be exercised in accordance with this
33 title:
34 (a) to apply a tax abatement;
35 (b) to revoke all or part of any such tax abatement;
36 (c) to make and promulgate rules to carry out the purposes of this
37 title; and
38 (d) any other function, power or duty necessarily implied by this
39 title.
40 2. A designated agency shall have, in addition to any other functions,
41 powers and duties that have been or may be conferred on it by law, the
42 following functions, powers and duties to be exercised in accordance
43 with this title:
44 (a) to receive, review, approve and deny applications for tax abate-
45 ment;
46 (b) to inspect open spaces and any related structures and equipment;
47 (c) to prescribe forms and make and promulgate rules to carry out the
48 purposes of this title;
49 (d) to make the determinations provided for in sections four hundred
50 ninety-nine-ccccc and four hundred ninety-nine-eeeee of this title and
51 to notify the department of finance of such determinations; and
52 (e) any other function, power or duty necessarily implied by this
53 title.
54 3. A designated agency may provide for reasonable administrative
55 charges or fees necessary to defray expenses of administering the tax
56 abatement program established by this title.
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1 4. A designated agency and the department of finance shall establish
2 procedures that are necessary or appropriate for (a) the timely notifi-
3 cation to the department of finance by a designated agency of an
4 approval of an application for tax abatement or of any noncompliance
5 pursuant to section four hundred ninety-nine-eeeee of this title and (b)
6 any other interagency coordination to facilitate the purposes of this
7 title.
8 § 499-ggggg. Tax lien and interest. All taxes, with interest, required
9 to be paid retroactively pursuant to this title shall constitute a tax
10 lien as of the date it is determined such taxes and interest are owed.
11 All interest shall be calculated from the date the taxes would have been
12 due but for the tax abatement granted pursuant to this title at the
13 applicable rate or rates of interest imposed generally for non-payment
14 of real property tax with respect to the eligible building for the peri-
15 od in question.
16 § 2. This act shall take effect immediately.