senate Bill S2444B

Requires the commissioner of environmental conservation to establish standards for inspection and certification of green roofs and provides for a green roof installation tax credit

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Bill Status


  • Introduced
  • In Committee
  • On Floor Calendar
    • Passed Senate
    • Passed Assembly
  • Delivered to Governor
  • Signed/Vetoed by Governor
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actions

  • 17 / Jan / 2013
    • REFERRED TO ENVIRONMENTAL CONSERVATION
  • 16 / Apr / 2013
    • REPORTED AND COMMITTED TO FINANCE
  • 08 / Jan / 2014
    • REFERRED TO ENVIRONMENTAL CONSERVATION
  • 06 / Feb / 2014
    • AMEND AND RECOMMIT TO ENVIRONMENTAL CONSERVATION
  • 06 / Feb / 2014
    • PRINT NUMBER 2444A
  • 11 / Feb / 2014
    • REPORTED AND COMMITTED TO FINANCE
  • 28 / Feb / 2014
    • AMEND AND RECOMMIT TO FINANCE
  • 28 / Feb / 2014
    • PRINT NUMBER 2444B

Summary

Requires the commissioner of environmental conservation to establish standards for and a program of inspection and certification of green roofs prior to and after installation, including standards for environmentally acceptable chemical fertilizers and the testing of runoff water for evidence of such fertilizers; further establishes a green roof installation tax credit in the amount of fifty-five percent of qualified expenditures with a credit maximum of five thousand dollars.

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Bill Details

See Assembly Version of this Bill:
A628A
Versions:
S2444
S2444A
S2444B
Legislative Cycle:
2013-2014
Current Committee:
Senate Finance
Law Section:
Environmental Conservation Law
Laws Affected:
Add §3-0308, En Con L; amd §606, Tax L
Versions Introduced in Previous Legislative Cycles:
2011-2012: S7051A, A578A
2009-2010: S863, A1803
2007-2008: A5449A

Sponsor Memo

BILL NUMBER:S2444B

TITLE OF BILL: An act to amend the environmental conservation law, in
relation to pre-installation review and certification of green roof
materials; and to amend the tax law, in relation to establishing a
green roof installation credit

PURPOSE OR GENERAL IDEA OF BILL: The purpose of this bill is to
promote the increased construction of and number of "green roofs",
also known as roof gardens, established on residential and mixed used
residential/commercial buildings. The establishment of additional
green roofs can be a beneficial tool to help increase the absorption
of carbon gasses in urban and other thickly settled areas and help to
cool such areas in the summer. Further, such roof gardens can help to
minimize the amount of rain water runoff that needs to be channeled to
and disposed of in an urban area's storm water drainage system and
water treatment facilities. The bill establishes standards for the
construction and maintenance "green roofs" and provides a tax credit
for home owners that install such qualified gardens.

SUMMARY OF SPECIFIC PROVISIONS:

Section 1: Adds a new Environmental Conservation Law section 3-0308,
to authorize the Department of Environmental Conservation to develop a
program to establish standards for the construction of certified green
roofs that are eligible for a personal income tax credit pursuant to
bill section 2. The standards to be established by the Department
should help to facilitate the establishment of such green roofs, but
such standards should be done in a manner to increase the success rate
and benefits derived from such green roofs.

Section 2: Adds Tax Law section 606 (u) to provide a partial personal
income tax credit for the costs associated with the installation of a
qualified green roof (roof garden). The tax credit shall consist of
55% of the installation costs of such roof and shall be capped at
$5,000. It also provides for a method to apportion the personal income
tax between two or more taxpayers that reside in the same building
that has a green roof installed.

JUSTIFICATION: In addition to the aesthetic value of roof gardens for
the residents of buildings where they are installed, green roofs serve
several important ecologically important functions. First, the gardens
absorb the heat of the sun without heating the temperature of the
building which keeps the buildings cooler in the summer and requires
less energy output by residents. Second, as we all know, plants
produce oxygen and absorb carbon dioxide. In congested urban areas
where very few trees and shrubs exist, this is a simple way to
increase the amount of oxygen in urban areas.

Commercial installation of roof gardens can cost $10-$24 per square
foot which is why a tax credit would add an extra incentive for
building owners to install roof gardens.

PRIOR LEGISLATIVE HISTORY: 2011-2012- S. 7051 - Referred to En. Con.
Committee 2009-10: A.1803 - Referred to Environmental
Conservation/S.863 Referred to Environmental Conservation 2007-08:


A.S449-A Referred to Ways and Means/S.4362A -Referred to Environmental
Conservation

FISCAL IMPLICATIONS: To be determined.

EFFECTIVE DATE: This act shall take effect immediately provided that
section one of this act shall take effect on the one hundred eightieth
day after it shall have become a law and bill section 2 shall apply to
taxable years commencing on or after January 1, 2016.

view bill text
                    S T A T E   O F   N E W   Y O R K
________________________________________________________________________

                                 2444--B

                       2013-2014 Regular Sessions

                            I N  S E N A T E

                            January 17, 2013
                               ___________

Introduced  by  Sens.  KLEIN, AVELLA, BALL, ESPAILLAT, HOYLMAN, LATIMER,
  PARKER, VALESKY -- read twice and ordered printed, and when printed to
  be committed to the Committee on Environmental Conservation --  recom-
  mitted  to  the  Committee on Environmental Conservation in accordance
  with Senate Rule 6, sec. 8  --  committee  discharged,  bill  amended,
  ordered  reprinted  as  amended  and  recommitted to said committee --
  reported favorably from said committee and committed to the  Committee
  on Finance -- committee discharged, bill amended, ordered reprinted as
  amended and recommitted to said committee

AN  ACT to amend the environmental conservation law, in relation to pre-
  installation review and certification of green roof materials; and  to
  amend  the tax law, in relation to establishing a green roof installa-
  tion credit

  THE PEOPLE OF THE STATE OF NEW YORK, REPRESENTED IN SENATE AND  ASSEM-
BLY, DO ENACT AS FOLLOWS:

  Section  1.  The environmental conservation law is amended by adding a
new section 3-0308 to read as follows:
S 3-0308. GREEN ROOF PROGRAM, INSPECTION AND CERTIFICATION.
  1. THE COMMISSIONER SHALL  DEVELOP  STANDARDS  FOR  THE  CONSTRUCTION,
INSTALLATION  AND  CERTIFICATION OF GREEN ROOFS THAT CAN BE ELIGIBLE FOR
THE GREEN ROOF INSTALLATION  PERSONAL  INCOME  TAX  CREDIT  PURSUANT  TO
SUBSECTION  (U)  OF SECTION SIX HUNDRED SIX OF THE TAX LAW.  SUCH STAND-
ARDS SHALL INCLUDE CRITERIA FOR INSPECTION AND  CERTIFICATION  OF  GREEN
ROOF PLANS PRIOR TO INSTALLATION AND INSPECTION AFTER SUCH INSTALLATION.
SUCH PRE-INSTALLATION CRITERIA FOR CERTIFICATION MAY INCLUDE, BUT NOT BE
LIMITED  TO:   PLANT GROWTH RATE AND DROUGHT TOLERANCE, APPROPRIATE ROOT
SYSTEMS FOR SUCH GREEN ROOFS, APPROPRIATE PLANT IRRIGATION,  NUTRITIONAL
AND  MAINTENANCE REQUIREMENTS, POTENTIAL GENERATION OF ALLERGENS AND THE
POSSIBLE NEED FOR REMEDIAL INDOOR AIR  FILTRATION  TO  THE  SUBJECT  AND
ADJACENT BUILDINGS.  INSPECTION AND CERTIFICATION AFTER INSTALLATION MAY

 EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                      [ ] is old law to be omitted.
                                                           LBD02640-04-4

S. 2444--B                          2

INCLUDE, IN ADDITION TO PRE-INSTALLATION CRITERIA, THE TESTING OF RUNOFF
WATER FOR ENVIRONMENTALLY UNACCEPTABLE LEVELS OF POLLUTANTS.
  2.  THE COMMISSIONER MAY DELEGATE TO MUNICIPAL BUILDING INSPECTORS THE
DUTIES TO REVIEW AND APPROVE PLANS AND ISSUE THE CERTIFICATION  REQUIRED
IN SUBDIVISION ONE OF THIS SECTION.
  3. FOR PURPOSES OF THIS SECTION:
  A.  "GREEN  ROOF" MEANS ROOFING ON AN ELIGIBLE BUILDING THAT COVERS AT
LEAST FIFTY PERCENT  OF  SUCH  BUILDING'S  ELIGIBLE  ROOFTOP  SPACE  AND
INCLUDES (1) A WEATHERPROOF AND WATERPROOF ROOFING MEMBRANE LAYER, (2) A
ROOT  BARRIER  LAYER,  (3)  IF  APPROPRIATE,  AN  INSULATION  LAYER THAT
COMPLIES WITH THE STATE ENERGY CONSERVATION  CONSTRUCTION  CODE,  (4)  A
DRAINAGE  LAYER THAT COMPLIES WITH THE STATE UNIFORM FIRE PREVENTION AND
BUILDING CODE AND IS  DESIGNED  SO  THE  DRAINS  CAN  BE  INSPECTED  AND
CLEANED,  (5) A GROWTH MEDIUM, INCLUDING NATURAL OR SIMULATED SOIL, WITH
A DEPTH OF AT LEAST TWO INCHES, (6) 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 OUT OF SUCH MEDIUM MAY BE REQUIRED,
UNLESS  THE  GREEN  ROOF  CONTAINS  A  SUFFICIENT  PERCENTAGE OF DROUGHT
RESISTANT PLANTS TO SURVIVE, AND (7) A VEGETATION LAYER 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.
  B.  "ELIGIBLE  BUILDING"  MEANS  A  RESIDENTIAL  BUILDING OR MIXED-USE
BUILDING WITH RESIDENTIAL UNITS.
  C. "ELIGIBLE ROOFTOP SPACE" MEANS THE  TOTAL  SPACE  AVAILABLE  ON  AN
ELIGIBLE BUILDING TO SUPPORT A GREEN ROOF.
  S  2. Section 606 of the tax law is amended by adding a new subsection
(u) to read as follows:
  (U) GREEN ROOF INSTALLATION CREDIT. (1) GENERAL. AN INDIVIDUAL TAXPAY-
ER SHALL BE ALLOWED A CREDIT FOR TAXABLE YEARS  BEGINNING  ON  OR  AFTER
JANUARY  FIRST,  TWO  THOUSAND  SIXTEEN  AGAINST THE TAX IMPOSED BY THIS
ARTICLE FOR THE INSTALLATION OF A  QUALIFIED  GREEN  ROOF  AS  CERTIFIED
PURSUANT  TO  SECTION  3-0308 OF THE ENVIRONMENTAL CONSERVATION LAW. THE
AMOUNT OF THE CREDIT SHALL BE FIFTY-FIVE PERCENT OF QUALIFIED GREEN ROOF
INSTALLATION EXPENDITURES, BUT SHALL NOT EXCEED THE  MAXIMUM  CREDIT  OF
FIVE THOUSAND DOLLARS.
  (2)  QUALIFIED  GREEN  ROOF  INSTALLATION  EXPENDITURES.  (A) THE TERM
"QUALIFIED GREEN ROOF INSTALLATION EXPENDITURES" MEANS EXPENDITURES  FOR
THE  PURCHASE,  CONSTRUCTION AND INSTALLATION OF A CERTIFIED GREEN ROOF,
AS PROVIDED IN SECTION 3-0308 OF  THE  ENVIRONMENTAL  CONSERVATION  LAW,
WHICH  IS INSTALLED IN CONNECTION WITH RESIDENTIAL PROPERTY OR MIXED-USE
PROPERTY, WHICH IS (I) LOCATED IN THIS STATE; (II) WHICH IS OWNED BY THE
TAXPAYER; AND (III) WHICH IS USED BY THE TAXPAYER AS HIS OR HER  PRINCI-
PAL RESIDENCE.
  (B)  SUCH  QUALIFIED EXPENDITURES SHALL INCLUDE EXPENDITURES FOR PLANT
MATERIAL, NATURAL OR SIMULATED SOIL  IRRIGATION  AND  DRAINAGE  SYSTEMS,
ESTABLISHMENT  OF ROOT SYSTEMS AND THE LABOR COSTS PROPERLY ALLOCABLE TO
ON-SITE PREPARATION, ASSEMBLY AND ORIGINAL  INSTALLATION,  ARCHITECTURAL
AND ENGINEERING SERVICES, PRE-INSTALLATION CRITERIA FOR INSTALLATION AND
DESIGNS  AND  PLANS DIRECTLY RELATED TO THE CONSTRUCTION OR INSTALLATION
OF THE QUALIFIED GREEN ROOF.
  (C) SUCH QUALIFIED EXPENDITURES SHALL NOT INCLUDE  INTEREST  OR  OTHER
FINANCE CHARGES.
  (3)  GREEN  ROOF  PRE-INSTALLATION  CRITERIA.  THE  TERM  "GREEN  ROOF
PRE-INSTALLATION CRITERIA" MAY INCLUDE, BUT NOT BE LIMITED TO,  CRITERIA
SUCH  AS GROWTH RATE AND DROUGHT TOLERANCE OF SELECTED PLANTS, APPROPRI-

S. 2444--B                          3

ATE PLANT IRRIGATION, NUTRITIONAL AND MAINTENANCE  REQUIREMENTS,  GENER-
ATION  OF ALLERGENS AND THE POSSIBLE NEED FOR REMEDIAL AIR FILTRATION TO
THE SUBJECT AND ADJACENT BUILDINGS  AS  PRESCRIBED  IN  ACCORDANCE  WITH
SECTION 3-0308 OF THE ENVIRONMENTAL CONSERVATION LAW.
  (4)  CONDOMINIUM/COOPERATIVE  HOUSING. WHERE A QUALIFIED GREEN ROOF IS
INSTALLED BY A CONDOMINIUM MANAGEMENT ASSOCIATION OR A COOPERATIVE HOUS-
ING CORPORATION, A TAXPAYER WHO IS A MEMBER OF SUCH ASSOCIATION OR IS  A
TENANT-STOCKHOLDER  MAY  FOR  THE  PURPOSE  OF  THIS  SUBSECTION CLAIM A
PROPORTIONATE SHARE  OF  THE  TOTAL  EXPENSES  AS  EXPENDITURE  FOR  THE
PURPOSES OF THE CREDIT ATTRIBUTABLE TO HIS OR HER PRINCIPAL RESIDENCE.
  (5)  MULTIPLE TAXPAYERS. WHERE A QUALIFIED GREEN ROOF IS PURCHASED AND
INSTALLED IN A PRINCIPAL RESIDENCE SHARED BY TWO OR MORE TAXPAYERS,  THE
AMOUNT  OF  THE  CREDIT  ALLOWABLE  UNDER  THIS SUBSECTION FOR EACH SUCH
TAXPAYER SHALL BE PRORATED ACCORDING TO  THE  PERCENTAGE  OF  THE  TOTAL
EXPENDITURE FOR SUCH ROOF CONTRIBUTED BY EACH TAXPAYER.
  (6)  GRANTS. FOR PURPOSES OF DETERMINING THE AMOUNT OF THE EXPENDITURE
INCURRED IN PURCHASING AND INSTALLING THE GREEN ROOF, THE AMOUNT OF  ANY
FEDERAL,  STATE  OR LOCAL GRANT RECEIVED BY THE TAXPAYER, WHICH WAS USED
FOR THE PURCHASE AND/OR INSTALLATION OF SUCH  ROOF  AND  WHICH  WAS  NOT
INCLUDED  IN  THE  FEDERAL  GROSS  INCOME  OF THE TAXPAYER, SHALL NOT BE
INCLUDED IN THE AMOUNT OF SUCH EXPENDITURES.
  (7) WHEN CREDIT ALLOWED. THE CREDIT PROVIDED FOR  IN  THIS  SUBSECTION
SHALL  BE  ALLOWED  WITH  RESPECT  TO THE TAXABLE YEAR, COMMENCING AFTER
JANUARY FIRST,  TWO  THOUSAND  SIXTEEN,  IN  WHICH  THE  GREEN  ROOF  IS
INSTALLED.
  (8)  CARRYOVER  OF CREDIT. IF THE AMOUNT OF THE CREDIT, AND CARRYOVERS
OF SUCH CREDIT, ALLOWABLE UNDER THIS SUBSECTION  FOR  ANY  TAXABLE  YEAR
SHALL EXCEED THE TAXPAYER'S TAX FOR SUCH YEAR, SUCH EXCESS AMOUNT MAY BE
CARRIED  OVER  TO THE FIVE TAXABLE YEARS NEXT FOLLOWING THE TAXABLE YEAR
WITH RESPECT TO WHICH THE CREDIT IS ALLOWED AND MAY BE DEDUCTED FROM THE
TAXPAYER'S TAX FOR SUCH YEAR OR YEARS.
  S 3. This act shall take effect immediately provided that section  one
of  this act shall take effect on the one hundred eightieth day after it
shall have become a law and that section two of this act shall apply  to
taxable years commencing on or after January 1, 2016; provided, however,
that effective immediately, the addition, amendment and/or repeal of any
rule  or  regulation necessary for the implementation of this act on its
effective date is authorized and directed to be made and completed on or
before such effective date.

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