Lentol, De La Rosa, Gottfried, Simon, Peoples-Stokes, Barron
 
MLTSPNSR
 
Amd §§499-aaa - 499-ccc, RPT L
 
Relates to the green roof tax abatement; authorizes a tax abatement for any tax year commencing on or after July 1, 2019 and ending on or before June 30, 2024, which shall be fifteen dollars per square foot of a green roof; provides that the amount of such tax abatement shall not exceed $200,000.
STATE OF NEW YORK
________________________________________________________________________
4740--B
2019-2020 Regular Sessions
IN ASSEMBLY
February 5, 2019
___________
Introduced by M. of A. ROZIC, LENTOL -- read once and referred to the
Committee on Real Property Taxation -- committee discharged, bill
amended, ordered reprinted as amended and recommitted to said commit-
tee -- reported and referred to the Committee on Rules -- reported and
referred to the Committee on Ways and Means -- 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 the green roof
tax abatement
The People of the State of New York, represented in Senate and Assem-bly, do enact as follows:
1 Section 1. Subdivision 10 of section 499-aaa of the real property tax
2 law, as amended by chapter 524 of the laws of 2013, is amended to read
3 as follows:
4 10. "Green roof" shall mean an addition to a roof of an eligible
5 building that covers at least fifty percent of such building's eligible
6 rooftop space and includes (a) a weatherproof and waterproof roofing
7 membrane layer that complies with local construction and fire codes, (b)
8 a root barrier layer, (c) [an insulation layer that complies with the
9 Energy Conservation Construction Code of New York state and local
10 construction and fire codes, (d)] a drainage layer that complies with
11 local construction and fire codes and is designed so the drains can be
12 inspected and cleaned, (d) a filter or separation fabric, (e) a growth
13 medium, including natural or simulated soil, with a depth of at least
14 two inches, (f) if the depth of the growth medium is less than three
15 inches, an independent water holding layer that is designed to prevent
16 the rapid drying of the growth medium, such as a non-woven fabric, pad
17 or foam mat or controlled flow roof drain, unless the green roof is
18 certified not to need regular irrigation to maintain live plants, and
19 (g) a vegetation layer, at least eighty percent of which must be covered
20 by live plants such as (i) sedum or equally drought resistant and hardy
21 plant species, (ii) native plant species, and/or (iii) agricultural
22 plant species.
EXPLANATION--Matter in italics (underscored) is new; matter in brackets
[] is old law to be omitted.
LBD07591-11-9
A. 4740--B 2
1 § 2. Section 499-bbb of the real property tax law, as added by chap-
2 ter 461 of the laws of 2008 and subdivision 1 as amended by chapter 524
3 of the laws of 2013, is amended to read as follows:
4 § 499-bbb. Real property tax abatement. An eligible building shall
5 receive an abatement of real property taxes as provided in this title
6 and the rules promulgated hereunder.
7 1. (a) The amount of such tax abatement for any tax year commencing on
8 or after July first, two thousand nine and ending on or before June
9 thirtieth, two thousand fourteen shall be four dollars and fifty cents
10 per square foot of a green roof pursuant to an approved application for
11 tax abatement; provided, however, that the amount of such tax abatement
12 shall not exceed the lesser of (i) one hundred thousand dollars or (ii)
13 the tax liability for the eligible building in the tax year in which the
14 tax abatement is taken.
15 (b) The total amount of such tax abatement [for any tax year] commenc-
16 ing on or after July first, two thousand fourteen and ending on or
17 before June thirtieth, two thousand [nineteen] twenty-four, shall be
18 five dollars and twenty-three cents per square foot of a green roof
19 pursuant to an approved application for tax abatement; provided, howev-
20 er, that the amount of such tax abatement shall not exceed [the lesser
21 of (i)] two hundred thousand dollars [or (ii) the tax liability for the
22 eligible building in the tax year in which the tax abatement is taken].
23 To the extent the amount of such tax abatement exceeds the total tax
24 liability in any tax year, any remaining amount may be applied to the
25 tax liability in succeeding tax years, provided that such abatement must
26 be applied within five years of the tax year in which the tax abatement
27 was initially taken.
28 (c) Notwithstanding paragraph (b) of this subdivision, property
29 located within specifically designated New York city community
30 districts, selected by an agency designated by the mayor of the city of
31 New York pursuant to subdivision five of this section, shall receive an
32 enhanced tax abatement for any green roof with a growth medium with a
33 depth of at least four inches. The total amount of such enhanced tax
34 abatement commencing on or after July first, two thousand nineteen and
35 ending on or before June thirtieth, two thousand twenty-four, shall be
36 fifteen dollars per square foot of a green roof pursuant to an approved
37 application for enhanced tax abatement: provided, however, that the
38 amount of such enhanced tax abatement shall not exceed two hundred thou-
39 sand dollars. To the extent the amount of such enhanced tax abatement
40 exceeds the total tax liability in any tax year, any remaining amount
41 may be applied to the tax liability in succeeding tax years, provided
42 that such abatement must be applied within five years of the tax year in
43 which the tax abatement was initially taken.
44 (d) Notwithstanding paragraph (b) or (c) of this subdivision, the
45 aggregate amount of tax abatements allowed under this subdivision for
46 the tax year commencing July first, two thousand fourteen and ending
47 June thirtieth two thousand fifteen shall be a maximum of seven hundred
48 fifty thousand dollars, and the aggregate amount of tax abatements
49 allowed under this subdivision for any tax year commencing on or after
50 July first, two thousand fifteen and ending on or before June thirtieth,
51 two thousand [nineteen] twenty-four shall be a maximum of one million
52 dollars. No tax abatements shall be allowed under this subdivision for
53 any tax year commencing on or after July first, two thousand [nineteen.]
54 twenty-four.
55 (e) Such aggregate amount of tax abatements including enhanced tax
56 abatements, shall be allocated by the department of finance on a pro
A. 4740--B 3
1 rata basis among applicants whose applications have been approved by a
2 designated agency. If such allocation is not made prior to the date that
3 the real property tax bill, statement of account or other similar bill
4 or statement is prepared, then the department of finance shall, as
5 necessary, after such allocation is made, submit an amended real proper-
6 ty tax bill, statement of account or other similar bill or statement to
7 any applicant whose abatement must be adjusted to reflect such allo-
8 cation. Nothing in this paragraph shall be deemed to affect the obli-
9 gation of any taxpayer under applicable law with respect to the payment
10 of any installment of real property tax for the fiscal year as to which
11 such allocation is made, which was due and payable prior to the date
12 such amended real property tax bills are sent, and the department of
13 finance shall be authorized to determine the date on which amended bills
14 are to be sent and the installments of real property tax which are to be
15 reflected therein.
16 2. Such tax abatement shall commence on July first following the
17 approval of an application for tax abatement by a designated agency[,
18 and shall not exceed one year].
19 3. With respect to any eligible building held in the condominium form
20 of ownership that receive a tax abatement pursuant to this title, such
21 tax abatement benefits shall be apportioned among all of the condominium
22 tax lots within such eligible building.
23 4. If, as a result of application to the tax commission or a court
24 order or action by the department of finance, the billable assessed
25 value for the fiscal year in which the tax abatement is taken is reduced
26 after the assessment roll becomes final, the department of finance shall
27 recalculate the abatement so that the abatement granted shall not exceed
28 the annual tax liability as so reduced. The amount equal to the differ-
29 ence between the abatement originally granted and the abatement as so
30 recalculated shall be deducted from any refund otherwise payable or
31 remission otherwise due as a result of such reduction in billable
32 assessed value.
33 5. Buildings located within specifically designated New York city
34 community districts, as identified by an agency designated by the mayor
35 of the city of New York, shall be eligible for the enhanced tax abate-
36 ment described in paragraph (c) of subdivision one of this section. No
37 building located outside of a designated area shall be eligible to
38 receive an enhanced abatement. An agency designated by the mayor of the
39 city of New York shall select community districts on a rolling basis
40 over a period of three years. In selecting community districts, such
41 agency shall prioritize areas in the priority combined sewage overflow
42 tributary areas identified by the city of New York, with particular
43 emphasis on those portions of such city that have been identified by an
44 agency designated by the mayor of such city as lacking green space.
45 § 3. Subdivision 1 of section 499-ccc of the real property tax law, as
46 amended by chapter 524 of the laws of 2013, is amended to read as
47 follows:
48 1. To obtain a tax abatement pursuant to this title, an applicant must
49 file an application for tax abatement, which may be filed on or after
50 January first, two thousand nine, and on or before March fifteenth, two
51 thousand [eighteen] twenty-three.
52 § 4. This act shall take effect June 30, 2019; provided, however, that
53 if this act shall have become a law after such date, this act shall take
54 effect immediately and shall be deemed to have been in full force and
55 effect on and after June 30, 2019.