-  This bill is not active in this session.
 

S05554 Summary:

BILL NOS05554B
 
SAME ASSAME AS A04740-B
 
SPONSORLIU
 
COSPNSRCARLUCCI
 
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.
Go to top    

S05554 Actions:

BILL NOS05554B
 
05/06/2019REFERRED TO LOCAL GOVERNMENT
06/07/2019AMEND AND RECOMMIT TO LOCAL GOVERNMENT
06/07/2019PRINT NUMBER 5554A
06/13/2019COMMITTEE DISCHARGED AND COMMITTED TO RULES
06/13/2019ORDERED TO THIRD READING CAL.1345
06/13/2019PASSED SENATE
06/13/2019DELIVERED TO ASSEMBLY
06/13/2019referred to ways and means
06/14/2019RECALLED FROM ASSEMBLY
06/14/2019returned to senate
06/14/2019VOTE RECONSIDERED - RESTORED TO THIRD READING
06/14/2019AMENDED ON THIRD READING 5554B
06/17/2019REPASSED SENATE
06/17/2019RETURNED TO ASSEMBLY
06/17/2019referred to ways and means
06/18/2019substituted for a4740b
06/18/2019ordered to third reading rules cal.346
06/18/2019passed assembly
06/18/2019returned to senate
06/28/2019DELIVERED TO GOVERNOR
07/03/2019SIGNED CHAP.79
Go to top

S05554 Committee Votes:

Go to top

S05554 Floor Votes:

DATE:06/18/2019Assembly Vote  YEA/NAY: 142/4
Yes
Abbate
Yes
Crespo
ER
Gantt
Yes
LiPetri
ER
Perry
Yes
Simon
Yes
Abinanti
Yes
Crouch
Yes
Garbarino
Yes
Lupardo
Yes
Pheffer Amato
Yes
Simotas
Yes
Arroyo
Yes
Cruz
Yes
Giglio
Yes
Magnarelli
Yes
Pichardo
No
Smith
Yes
Ashby
Yes
Cusick
Yes
Glick
Yes
Malliotakis
Yes
Pretlow
Yes
Smullen
Yes
Aubry
Yes
Cymbrowitz
Yes
Goodell
Yes
Manktelow
Yes
Quart
Yes
Solages
Yes
Barclay
Yes
Davila
Yes
Gottfried
Yes
McDonald
Yes
Ra
Yes
Stec
Yes
Barnwell
Yes
De La Rosa
Yes
Griffin
Yes
McDonough
Yes
Raia
Yes
Steck
Yes
Barrett
Yes
DenDekker
Yes
Gunther
Yes
McMahon
Yes
Ramos
Yes
Stern
Yes
Barron
Yes
DeStefano
Yes
Hawley
Yes
Mikulin
Yes
Raynor
Yes
Stirpe
Yes
Benedetto
Yes
Dickens
Yes
Hevesi
Yes
Miller B
Yes
Reilly
Yes
Tague
Yes
Bichotte
Yes
Dilan
Yes
Hunter
Yes
Miller MG
Yes
Reyes
Yes
Taylor
Yes
Blake
Yes
Dinowitz
Yes
Hyndman
Yes
Miller ML
Yes
Richardson
Yes
Thiele
Yes
Blankenbush
Yes
DiPietro
Yes
Jacobson
No
Montesano
Yes
Rivera
ER
Titus
Yes
Brabenec
Yes
D'Urso
Yes
Jaffee
Yes
Morinello
Yes
Rodriguez
Yes
Vanel
Yes
Braunstein
Yes
Eichenstein
Yes
Jean-Pierre
Yes
Mosley
Yes
Romeo
Yes
Walczyk
Yes
Bronson
Yes
Englebright
Yes
Johns
Yes
Niou
Yes
Rosenthal D
Yes
Walker
Yes
Buchwald
Yes
Epstein
Yes
Jones
Yes
Nolan
Yes
Rosenthal L
Yes
Wallace
Yes
Burke
Yes
Fahy
Yes
Joyner
Yes
Norris
Yes
Rozic
Yes
Walsh
Yes
Buttenschon
Yes
Fall
Yes
Kim
Yes
O'Donnell
Yes
Ryan
Yes
Weinstein
ER
Byrne
Yes
Fernandez
Yes
Kolb
Yes
Ortiz
Yes
Salka
Yes
Weprin
No
Byrnes
Yes
Finch
Yes
Lalor
Yes
Otis
Yes
Santabarbara
Yes
Williams
Yes
Cahill
Yes
Fitzpatrick
Yes
Lavine
Yes
Palmesano
Yes
Sayegh
Yes
Woerner
Yes
Carroll
Yes
Friend
No
Lawrence
Yes
Palumbo
Yes
Schimminger
Yes
Wright
Yes
Colton
Yes
Frontus
Yes
Lentol
Yes
Paulin
Yes
Schmitt
Yes
Zebrowski
Yes
Cook
Yes
Galef
Yes
Lifton
Yes
Peoples-Stokes
Yes
Seawright
Yes
Mr. Speaker

‡ Indicates voting via videoconference
Go to top

S05554 Text:



 
                STATE OF NEW YORK
        ________________________________________________________________________
 
                                         5554--B
            Cal. No. 1345
 
                               2019-2020 Regular Sessions
 
                    IN SENATE
 
                                       May 6, 2019
                                       ___________
 
        Introduced  by  Sen.  LIU  --  read  twice and ordered printed, and when
          printed to be committed  to  the  Committee  on  Local  Government  --
          committee  discharged,  bill amended, ordered reprinted as amended and
          recommitted to said committee -- committee discharged  and  said  bill
          committed  to  the  Committee on Rules -- reported favorably from said
          committee, ordered to a third reading, passed by Senate and  delivered
          to  the Assembly, recalled, vote reconsidered, restored to third read-
          ing, amended and ordered reprinted, retaining its place in  the  order
          of third reading
 
        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
 
         EXPLANATION--Matter in italics (underscored) is new; matter in brackets
                              [ ] is old law to be omitted.
                                                                   LBD07591-10-9

        S. 5554--B                          2
 
     1  (g) a vegetation layer, at least eighty percent of which must be covered
     2  by  live plants such as (i) sedum or equally drought resistant and hardy
     3  plant species, (ii) native  plant  species,  and/or  (iii)  agricultural
     4  plant species.
     5    §  2.  Section 499-bbb of the real property tax law, as added by chap-
     6  ter 461 of the laws of 2008 and subdivision 1 as amended by chapter  524
     7  of the laws of 2013, is amended to read as follows:
     8    §  499-bbb.  Real  property  tax abatement. An eligible building shall
     9  receive an abatement of real property taxes as provided  in  this  title
    10  and the rules promulgated hereunder.
    11    1. (a) The amount of such tax abatement for any tax year commencing on
    12  or  after  July  first,  two  thousand nine and ending on or before June
    13  thirtieth, two thousand fourteen shall be four dollars and  fifty  cents
    14  per  square foot of a green roof pursuant to an approved application for
    15  tax abatement; provided, however, that the amount of such tax  abatement
    16  shall  not exceed the lesser of (i) one hundred thousand dollars or (ii)
    17  the tax liability for the eligible building in the tax year in which the
    18  tax abatement is taken.
    19    (b) The total amount of such tax abatement [for any tax year] commenc-
    20  ing on or after July first, two  thousand  fourteen  and  ending  on  or
    21  before  June  thirtieth,  two  thousand [nineteen] twenty-four, shall be
    22  five dollars and twenty-three cents per square  foot  of  a  green  roof
    23  pursuant  to an approved application for tax abatement; provided, howev-
    24  er, that the amount of such tax abatement shall not exceed  [the  lesser
    25  of  (i)] two hundred thousand dollars [or (ii) the tax liability for the
    26  eligible building in the tax year in which the tax abatement is  taken].
    27  To  the  extent  the  amount of such tax abatement exceeds the total tax
    28  liability in any tax year, any remaining amount may be  applied  to  the
    29  tax liability in succeeding tax years, provided that such abatement must
    30  be  applied within five years of the tax year in which the tax abatement
    31  was initially taken.
    32    (c)  Notwithstanding  paragraph  (b)  of  this  subdivision,  property
    33  located   within   specifically   designated  New  York  city  community
    34  districts, selected by an agency designated by the mayor of the city  of
    35  New  York pursuant to subdivision five of this section, shall receive an
    36  enhanced tax abatement for any green roof with a growth  medium  with  a
    37  depth  of  at  least  four inches. The total amount of such enhanced tax
    38  abatement commencing on or after July first, two thousand  nineteen  and
    39  ending  on  or before June thirtieth, two thousand twenty-four, shall be
    40  fifteen dollars per square foot of a green roof pursuant to an  approved
    41  application  for  enhanced  tax  abatement:  provided, however, that the
    42  amount of such enhanced tax abatement shall not exceed two hundred thou-
    43  sand dollars. To the extent the amount of such  enhanced  tax  abatement
    44  exceeds  the  total  tax liability in any tax year, any remaining amount
    45  may be applied to the tax liability in succeeding  tax  years,  provided
    46  that such abatement must be applied within five years of the tax year in
    47  which the tax abatement was initially taken.
    48    (d)  Notwithstanding  paragraph  (b)  or  (c) of this subdivision, the
    49  aggregate amount of tax abatements allowed under  this  subdivision  for
    50  the  tax  year  commencing  July first, two thousand fourteen and ending
    51  June thirtieth two thousand fifteen shall be a maximum of seven  hundred
    52  fifty  thousand  dollars,  and  the  aggregate  amount of tax abatements
    53  allowed under this subdivision for any tax year commencing on  or  after
    54  July first, two thousand fifteen and ending on or before June thirtieth,
    55  two  thousand  [nineteen]  twenty-four shall be a maximum of one million
    56  dollars. No tax abatements shall be allowed under this  subdivision  for

        S. 5554--B                          3
 
     1  any tax year commencing on or after July first, two thousand [nineteen.]
     2  twenty-four.
     3    (e)  Such  aggregate  amount  of tax abatements including enhanced tax
     4  abatements, shall be allocated by the department of  finance  on  a  pro
     5  rata  basis  among applicants whose applications have been approved by a
     6  designated agency. If such allocation is not made prior to the date that
     7  the real property tax bill, statement of account or other  similar  bill
     8  or  statement  is  prepared,  then  the  department of finance shall, as
     9  necessary, after such allocation is made, submit an amended real proper-
    10  ty tax bill, statement of account or other similar bill or statement  to
    11  any  applicant  whose  abatement  must be adjusted to reflect such allo-
    12  cation. Nothing in this paragraph shall be deemed to  affect  the  obli-
    13  gation  of any taxpayer under applicable law with respect to the payment
    14  of any installment of real property tax for the fiscal year as to  which
    15  such  allocation  is  made,  which was due and payable prior to the date
    16  such amended real property tax bills are sent,  and  the  department  of
    17  finance shall be authorized to determine the date on which amended bills
    18  are to be sent and the installments of real property tax which are to be
    19  reflected therein.
    20    2.  Such  tax  abatement  shall  commence  on July first following the
    21  approval of an application for tax abatement by  a  designated  agency[,
    22  and shall not exceed one year].
    23    3.  With respect to any eligible building held in the condominium form
    24  of ownership that receive a tax abatement pursuant to this  title,  such
    25  tax abatement benefits shall be apportioned among all of the condominium
    26  tax lots within such eligible building.
    27    4.  If,  as  a  result of application to the tax commission or a court
    28  order or action by the department  of  finance,  the  billable  assessed
    29  value for the fiscal year in which the tax abatement is taken is reduced
    30  after the assessment roll becomes final, the department of finance shall
    31  recalculate the abatement so that the abatement granted shall not exceed
    32  the  annual tax liability as so reduced. The amount equal to the differ-
    33  ence between the abatement originally granted and the  abatement  as  so
    34  recalculated  shall  be  deducted  from  any refund otherwise payable or
    35  remission otherwise due as  a  result  of  such  reduction  in  billable
    36  assessed value.
    37    5.  Buildings  located  within  specifically  designated New York city
    38  community districts, as identified by an agency designated by the  mayor
    39  of  the  city of New York, shall be eligible for the enhanced tax abate-
    40  ment described in paragraph (c) of subdivision one of this  section.  No
    41  building  located  outside  of  a  designated  area shall be eligible to
    42  receive an enhanced abatement. An agency designated by the mayor of  the
    43  city  of  New  York  shall select community districts on a rolling basis
    44  over a period of three years.   In selecting community  districts,  such
    45  agency  shall  prioritize areas in the priority combined sewage overflow
    46  tributary areas identified by the city  of  New  York,  with  particular
    47  emphasis  on those portions of such city that have been identified by an
    48  agency designated by the mayor of such city as lacking green space.
    49    § 3. Subdivision 1 of section 499-ccc of the real property tax law, as
    50  amended by chapter 524 of the laws  of  2013,  is  amended  to  read  as
    51  follows:
    52    1. To obtain a tax abatement pursuant to this title, an applicant must
    53  file  an  application  for tax abatement, which may be filed on or after
    54  January first, two thousand nine, and on or before March fifteenth,  two
    55  thousand [eighteen] twenty-three.

        S. 5554--B                          4
 
     1    § 4. This act shall take effect June 30, 2019; provided, however, that
     2  if this act shall have become a law after such date, this act shall take
     3  effect  immediately  and  shall be deemed to have been in full force and
     4  effect on and after June 30, 2019.
Go to top