senate Bill S4802

Expands and extends the duration of the green roof real property tax abatement in a city having a population of one million or more

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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

  • 24 / Apr / 2013
    • REFERRED TO CITIES
  • 21 / May / 2013
    • 1ST REPORT CAL.699
  • 22 / May / 2013
    • 2ND REPORT CAL.
  • 23 / May / 2013
    • ADVANCED TO THIRD READING
  • 20 / Jun / 2013
    • SUBSTITUTED BY A7058

Summary

Expands and extends the duration of the green roof real property tax abatement in a city having a population of one million or more.

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Bill Details

See Assembly Version of this Bill:
A7058
Versions:
S4802
Legislative Cycle:
2013-2014
Law Section:
Real Property Tax Law
Laws Affected:
Amd ยงยง499-aaa, 499-bbb & 499-ccc, RPT L

Votes

6
0
6
Aye
0
Nay
0
aye with reservations
0
absent
0
excused
0
abstained
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Sponsor Memo

BILL NUMBER:S4802

TITLE OF BILL: An act to amend the real property tax law, in relation
to a green roof tax abatement for certain properties in a city of one
million or more persons

SUMMARY OF PROVISIONS: This bill extends and modifies the real
property tax abatement currently provided by the city of New York (the
"City") for the installation of green roofs within the City.

Section 1 of the bill amends the definition of the term "green roof'
to allow for the inclusion of a controlled flow roof drain, and to add
native and agricultural plant species to the list of "live plants"
that can be used to meet the requirement that 80% of the vegetation
layer of a green roof must be covered by live plants.

Section 2 of the bill provides that beginning with tax years (i.e.,
City fiscal years) commencing on or after July 1, 2014 and ending on
or before June 30, 2019, the tax abatement shall be $5.23 per square
foot of a green roof (an increase from $4.50 per square foot of a
green roof), provided that the amount of the abatement does not exceed
the lesser of $200,000 (an increase from $100,000) or the tax
liability of the eligible building in the tax year in which the
abatement is taken. This section also establishes an overall cap on
the amount that would be spent in any one year on the abatement
program ($750,000 in City fiscal year 2015 and $1,000,000 in City
fiscal years 2016, 2017, 2018, 2019). The aggregate amount of
abatements would be allocated by the New York City Department of
Finance among eligible applicants on a pro rata basis.

Section 3 of the bill extends the application deadline from March 15,
2013 to March 15, 2018.

Section 4 of the bill provides that the bill takes effect immediately.

REASONS FOR SUPPORT: The green roof tax abatement incentive is part
of a larger comprehensive green infrastructure program in the City to
capture the first inch of rainfall on 10% of the impervious areas in
combined sewer watersheds through detention or infiltration
techniques. However, due to the multiple sustainability benefits
associated with green roofs, the green roof tax abatement is
applicable citywide in both combined and separate storm sewer areas.

Green roofs provide considerable benefits to New York City, but the
expense of installation remains prohibitive to building and
homeowners. This proposal would continue, with some modifications, the
previous abatement, which was intended to offset some of the costs
associated with green roof installation. The property tax abatement
program would be extended for five years. As part of this extension,
the definition of a green roof would be amended to authorize the use
of native and/or agricultural plant species. Over the past five years,
interest in rooftop farms (i.e., green roofs with native and/or
agricultural plant species) has increased significantly in New York
City. In addition to creating areas for stormwater retention, rooftop
farms have the added benefit of providing affordable and local produce
to New York City residents, another goal of Mayor Bloomberg's P1aNYC.
To address green roofs with a growth medium of less than three inches


(i.e., more typical green roofs without agricultural plant species),
the option of a controlled flow roof drain would be included as an
additional water holding layer, consistent with DEP's Stormwater
Performance Standard and Guidelines for the Design and Construction of
Stormwater Management Systems. Controlled flow roof drain systems
provide temporary ponding on a rooftop surface and slowly release the
ponded water through roof drains.

In addition to the above modifications to the definition of a green
roof, a nominal increase in the value of the abatement would be
implemented, from $4.50 per square foot of green roof to $5.23 per
square foot of green roof. This adjusted value would reflect 2012
Producer Price Index market cost for commercial roof contractors and
thus would continue to incentivize green roofs by offsetting
construction costs by roughly the same value as the original tax
abatement. Given that rooftop farms tend to be larger than typical
green roofs (generally around one acre in size), the abatement value
cap would also be increased.

Accordingly, the Mayor urges the earliest possible favorable
consideration of this proposal by the Legislature.

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

                                  4802

                       2013-2014 Regular Sessions

                            I N  S E N A T E

                             April 24, 2013
                               ___________

Introduced  by  Sen.  LANZA  -- read twice and ordered printed, and when
  printed to be committed to the Committee on Cities

AN ACT to amend the real property tax law, in relation to a  green  roof
  tax  abatement for certain properties in a city of one million or more
  persons

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

  Section  1. Subdivision 10 of section 499-aaa of the real property tax
law, as added by chapter 461 of the laws of 2008, is amended to read  as
follows:
  10.  "Green  roof"  shall  mean  an  addition to a roof of an eligible
building that covers at least fifty percent of such building's  eligible
rooftop  space  and  includes  (a) a weatherproof and waterproof roofing
membrane layer that complies with local construction and fire codes, (b)
a root barrier layer, (c) an insulation layer  that  complies  with  the
Energy  Conservation  Construction  Code  of  New  York  state and local
construction and fire codes, (d) a drainage  layer  that  complies  with
local  construction  and fire codes and is designed so the drains can be
inspected and cleaned, (e) a growth medium, including natural  or  simu-
lated soil, with a depth of at least two 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  OR  CONTROLLED  FLOW  ROOF
DRAIN, unless the green roof is certified not to need regular irrigation
to  maintain  live  plants,  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.
  S 2. Subdivision 1 of section 499-bbb of the real property tax law, as
added by chapter 461 of the laws of 2008, is amended to read as follows:

 EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                      [ ] is old law to be omitted.
                                                           LBD10550-01-3

S. 4802                             2

  1. (A) The amount of such tax abatement FOR ANY TAX YEAR COMMENCING ON
OR AFTER JULY FIRST, TWO THOUSAND NINE AND  ENDING  ON  OR  BEFORE  JUNE
THIRTIETH,  TWO  THOUSAND FOURTEEN shall be four dollars and fifty cents
per square foot of a green roof pursuant to an approved application  for
tax  abatement; provided, however, that the amount of such tax abatement
shall not exceed the lesser of [(a)] (I) one hundred thousand dollars or
[(b)] (II) the tax liability for the eligible building in the  tax  year
in which the tax abatement is taken.
  (B) THE AMOUNT OF SUCH TAX ABATEMENT FOR ANY TAX YEAR COMMENCING ON OR
AFTER  JULY  FIRST,  TWO  THOUSAND FOURTEEN AND ENDING ON OR BEFORE JUNE
THIRTIETH, TWO THOUSAND NINETEEN, SHALL BE FIVE DOLLARS AND TWENTY-THREE
CENTS PER SQUARE FOOT OF A GREEN ROOF PURSUANT TO AN  APPROVED  APPLICA-
TION  FOR  TAX ABATEMENT; PROVIDED, HOWEVER, THAT THE AMOUNT OF SUCH TAX
ABATEMENT SHALL NOT EXCEED  THE  LESSER  OF  (I)  TWO  HUNDRED  THOUSAND
DOLLARS  OR  (II) THE TAX LIABILITY FOR THE ELIGIBLE BUILDING IN THE TAX
YEAR IN WHICH THE TAX ABATEMENT IS TAKEN.
  (C) NOTWITHSTANDING PARAGRAPH (B) OF THIS SUBDIVISION,  THE  AGGREGATE
AMOUNT OF TAX ABATEMENTS ALLOWED UNDER THIS SUBDIVISION FOR THE TAX YEAR
COMMENCING  JULY  FIRST, TWO THOUSAND FOURTEEN AND ENDING JUNE THIRTIETH
TWO THOUSAND FIFTEEN SHALL BE A MAXIMUM OF SEVEN HUNDRED FIFTY  THOUSAND
DOLLARS,  AND  THE AGGREGATE AMOUNT OF TAX ABATEMENTS ALLOWED UNDER THIS
SUBDIVISION FOR ANY TAX YEAR COMMENCING ON  OR  AFTER  JULY  FIRST,  TWO
THOUSAND  FIFTEEN  AND  ENDING ON OR BEFORE JUNE THIRTIETH, TWO THOUSAND
NINETEEN SHALL BE A MAXIMUM OF ONE MILLION DOLLARS.  NO  TAX  ABATEMENTS
SHALL  BE  ALLOWED UNDER THIS SUBDIVISION FOR ANY TAX YEAR COMMENCING ON
OR AFTER JULY FIRST, TWO THOUSAND NINETEEN. SUCH AGGREGATE AMOUNT OF TAX
ABATEMENTS SHALL BE ALLOCATED BY THE DEPARTMENT OF FINANCE ON A PRO RATA
BASIS AMONG APPLICANTS WHOSE APPLICATIONS HAVE BEEN APPROVED BY A DESIG-
NATED AGENCY. IF SUCH ALLOCATION IS NOT MADE PRIOR TO THE DATE THAT  THE
REAL  PROPERTY  TAX  BILL, STATEMENT OF ACCOUNT OR OTHER SIMILAR BILL OR
STATEMENT IS PREPARED, THEN THE DEPARTMENT OF FINANCE SHALL,  AS  NECES-
SARY, AFTER SUCH ALLOCATION IS MADE, SUBMIT AN AMENDED REAL PROPERTY TAX
BILL,  STATEMENT  OF  ACCOUNT  OR OTHER SIMILAR BILL OR STATEMENT TO ANY
APPLICANT WHOSE ABATEMENT MUST BE ADJUSTED TO REFLECT  SUCH  ALLOCATION.
NOTHING  IN  THIS  PARAGRAPH SHALL BE DEEMED TO AFFECT THE OBLIGATION OF
ANY TAXPAYER UNDER APPLICABLE LAW WITH RESPECT TO  THE  PAYMENT  OF  ANY
INSTALLMENT  OF  REAL  PROPERTY TAX FOR THE FISCAL YEAR AS TO WHICH SUCH
ALLOCATION IS MADE, WHICH WAS DUE AND PAYABLE PRIOR  TO  THE  DATE  SUCH
AMENDED  REAL PROPERTY TAX BILLS ARE SENT, AND THE DEPARTMENT OF FINANCE
SHALL BE AUTHORIZED TO DETERMINE THE DATE ON WHICH AMENDED BILLS ARE  TO
BE  SENT  AND  THE  INSTALLMENTS  OF  REAL  PROPERTY TAX WHICH ARE TO BE
REFLECTED THEREIN.
  S 3. Subdivision 1 of section 499-ccc of the real property tax law, as
added by chapter 461 of the laws of 2008, is amended to read as follows:
  1. To obtain a tax abatement pursuant to this title, an applicant must
file an application for tax abatement, which may be filed  on  or  after
January  first, two thousand nine, and on or before March fifteenth, two
thousand [thirteen] EIGHTEEN.
  S 4. This act shall take effect immediately.

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