S T A T E   O F   N E W   Y O R K
 ________________________________________________________________________
 
                                   4740
 
                        2019-2020 Regular Sessions
 
                           I N  A S S E M B L Y
 
                             February 5, 2019
                                ___________
 
 Introduced  by M. of A. ROZIC -- read once and referred to the Committee
   on Real Property Taxation
 
 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:

   Section  1.  Section 499-bbb of the real property tax law, as added by
 chapter 461 of the laws of 2008 and subdivision 1 as amended by  chapter
 524 of the laws of 2013, is amended to read as follows:
   §  499-bbb.  Real  property  tax abatement. An eligible building shall
 receive an abatement of real property taxes as provided  in  this  title
 and the rules promulgated hereunder.
   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 (i) one hundred thousand dollars or  (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

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

                                                            LBD07591-01-9

 A. 4740                             2

 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.]  THE  AMOUNT  OF  SUCH  TAX
 ABATEMENT  FOR ANY TAX YEAR COMMENCING ON OR AFTER JULY FIRST, TWO THOU-
 SAND NINETEEN AND ENDING ON OR BEFORE JUNE THIRTIETH, TWO THOUSAND THIR-
 TY-ONE, SHALL BE FIFTEEN DOLLARS PER SQUARE FOOT OF A GREEN ROOF  PURSU-
 ANT  TO  AN  APPROVED  APPLICATION FOR TAX ABATEMENT; PROVIDED, HOWEVER,
 THAT THE AMOUNT OF SUCH TAX ABATEMENT SHALL NOT EXCEED THE LESSER OF (I)
 ONE MILLION DOLLARS OR (II) FIVE TIMES THE TAX LIABILITY FOR THE  ELIGI-
 BLE  BUILDING  RECORDED AS OF THE TAX YEAR IN WHICH THE TAX ABATEMENT IS
 TAKEN.
   (B) Such aggregate amount of tax abatements shall be allocated by  the
 department  of finance on a pro rata basis among applicants whose appli-
 cations have been approved by a designated 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 depart-
 ment of finance shall, as necessary,  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 prop-
 erty tax which are to be reflected therein.
   2. Such tax abatement shall  commence  on  July  first  following  the
 approval of an application for tax abatement by a designated agency, and
 shall  not exceed [one year] FIVE YEARS.  THE ABATEMENT SHOULD BE STRUC-
 TURED TO ACCOUNT FOR AS MUCH  AS  SEVENTY-FIVE  PERCENT  OF  ANY  FISCAL
 YEAR'S TAX LIABILITY UNTIL THE TOTAL ABATEMENT IS EXHAUSTED.
   3.  With respect to any eligible building held in the condominium form
 of ownership that receive a tax abatement pursuant to this  title,  such
 tax abatement benefits shall be apportioned among all of the condominium
 tax lots within such eligible building.
   4.  If,  as  a  result of application to the tax commission or a court
 order or action by the department  of  finance,  the  billable  assessed
 value for the fiscal year in which the tax abatement is taken is reduced
 after the assessment roll becomes final, the department of finance shall
 recalculate the abatement so that the abatement granted shall not exceed
 the  annual tax liability as so reduced. The amount equal to the differ-
 ence between the abatement originally granted and the  abatement  as  so
 recalculated  shall  be  deducted  from  any refund otherwise payable or
 remission otherwise due as  a  result  of  such  reduction  in  billable
 assessed value.
   5.  THE ABATEMENT SHALL ONLY BE OFFERED TO BUILDINGS LOCATED WITHIN AS
 MANY AS THREE SPECIFICALLY DESIGNATED NEW YORK CITY COMMUNITY DISTRICTS,
 CHOSEN BY THE NEW YORK CITY DEPARTMENT OF ENVIRONMENTAL  PROTECTION.  NO
 BUILDING  LOCATED  OUTSIDE  OF  A  DESIGNATED  AREA SHALL BE ELIGIBLE TO
 RECEIVE AN ABATEMENT. THE NEW  YORK  CITY  DEPARTMENT  OF  ENVIRONMENTAL
 PROTECTION  SHALL  SELECT  COMMUNITY  DISTRICTS  ON A ROLLING THREE YEAR

 A. 4740                             3
 
 BASIS. IN SELECTING COMMUNITY DISTRICTS, THE NEW YORK CITY DEPARTMENT OF
 ENVIRONMENTAL PROTECTION SHALL PRIORITIZE AREAS IN THE PRIORITY COMBINED
 SEWAGE OVERFLOW TRIBUTARY AREAS IDENTIFIED BY THE CITY, WITH  PARTICULAR
 EMPHASIS ON THOSE PORTIONS OF THE CITY THAT THE NEW YORK CITY DEPARTMENT
 OF ENVIRONMENTAL PROTECTION IDENTIFIES AS LACKING GREEN SPACE.
   § 2. This act shall take effect immediately.

                            
 
                     S T A T E   O F   N E W   Y O R K
 ________________________________________________________________________
 
                                  4740--A
 
                        2019-2020 Regular Sessions
 
                           I N  A S S E M B L Y
 
                             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
 
 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:
 
   Section 1.  Subdivision 10 of section 499-aaa of the real property tax
 law,  as  amended by chapter 524 of the laws of 2013, 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, (D) A FILTER OR SEPARATION FABRIC, (e) a growth
 medium, including natural or simulated soil, with a depth  of  at  least
 [two]  FOUR  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)] AND (F) 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.
 
  EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                       [ ] is old law to be omitted.
                                                            LBD07591-08-9
              

 A. 4740--A                          2
 
   §  2.  Section 499-bbb of the real property tax law, as added by chap-
 ter 461 of the laws of 2008 and subdivision 1 as amended by chapter  524
 of the laws of 2013, is amended to read as follows:
   §  499-bbb.  Real  property  tax abatement. An eligible building shall
 receive an abatement of real property taxes as provided  in  this  title
 and the rules promulgated hereunder.
   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 (i) one hundred thousand dollars or (ii)
 the tax liability for the eligible building in the tax year in which the
 tax abatement is taken.
   (b) The total amount of such tax abatement [for any tax year] commenc-
 ing on or after July first, two  thousand  fourteen  and  ending  on  or
 before  June  thirtieth,  two  thousand [nineteen] TWENTY-FOUR, shall be
 five dollars and twenty-three cents per square  foot  of  a  green  roof
 pursuant  to an approved application for tax abatement; provided, howev-
 er, 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].
 TO  THE  EXTENT  THE  AMOUNT OF SUCH TAX ABATEMENT EXCEEDS THE TOTAL TAX
 LIABILITY IN ANY TAX YEAR, ANY REMAINING AMOUNT MAY BE  APPLIED  TO  THE
 TAX LIABILITY IN SUCCEEDING TAX YEARS, PROVIDED THAT SUCH ABATEMENT MUST
 BE  APPLIED WITHIN FIVE YEARS OF THE TAX YEAR IN WHICH THE TAX ABATEMENT
 WAS INITIALLY TAKEN.
   (c)  NOTWITHSTANDING  PARAGRAPH  (B)  OF  THIS  SUBDIVISION,  PROPERTY
 LOCATED   WITHIN   SPECIFICALLY   DESIGNATED  NEW  YORK  CITY  COMMUNITY
 DISTRICTS, SELECTED BY AN AGENCY DESIGNATED BY THE MAYOR OF THE CITY  OF
 NEW  YORK PURSUANT TO SUBDIVISION FIVE OF THIS SECTION, SHALL RECEIVE AN
 ENHANCED TAX ABATEMENT. THE TOTAL AMOUNT OF SUCH ENHANCED TAX  ABATEMENT
 COMMENCING  ON  OR AFTER JULY FIRST, TWO THOUSAND NINETEEN AND ENDING ON
 OR BEFORE JUNE THIRTIETH, TWO THOUSAND  TWENTY-FOUR,  SHALL  BE  FIFTEEN
 DOLLARS PER SQUARE FOOT OF A GREEN ROOF PURSUANT TO AN APPROVED APPLICA-
 TION  FOR  ENHANCED TAX ABATEMENT: PROVIDED, HOWEVER, THAT THE AMOUNT OF
 SUCH ENHANCED TAX  ABATEMENT  SHALL  NOT  EXCEED  TWO  HUNDRED  THOUSAND
 DOLLARS. TO THE EXTENT THE AMOUNT OF SUCH ENHANCED TAX ABATEMENT EXCEEDS
 THE  TOTAL  TAX  LIABILITY  IN ANY TAX YEAR, ANY REMAINING AMOUNT MAY BE
 APPLIED TO THE TAX LIABILITY IN SUCCEEDING TAX YEARS, PROVIDED THAT SUCH
 ABATEMENT MUST BE APPLIED WITHIN FIVE YEARS OF THE TAX YEAR IN WHICH THE
 TAX ABATEMENT WAS INITIALLY TAKEN.
   (D) Notwithstanding paragraph (b) OR  (C)  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] TWENTY-FOUR 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.]
 TWENTY-FOUR.
   (E) Such aggregate amount of tax  abatements  INCLUDING  ENHANCED  TAX
 ABATEMENTS,  shall  be  allocated  by the department of finance on a pro
 rata basis among applicants whose applications have been approved  by  a

 A. 4740--A                          3
 
 designated 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
 necessary, after such allocation is made, submit an amended real proper-
 ty  tax bill, statement of account or other similar bill or statement to
 any applicant whose abatement must be adjusted  to  reflect  such  allo-
 cation.  Nothing  in  this paragraph shall be deemed to affect the obli-
 gation 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.
   2. Such tax abatement shall  commence  on  July  first  following  the
 approval  of  an  application for tax abatement by a designated agency[,
 and shall not exceed one year].
   3. With respect to any eligible building held in the condominium  form
 of  ownership  that receive a tax abatement pursuant to this title, such
 tax abatement benefits shall be apportioned among all of the condominium
 tax lots within such eligible building.
   4. If, as a result of application to the tax  commission  or  a  court
 order  or  action  by  the  department of finance, the billable assessed
 value for the fiscal year in which the tax abatement is taken is reduced
 after the assessment roll becomes final, the department of finance shall
 recalculate the abatement so that the abatement granted shall not exceed
 the annual tax liability as so reduced. The amount equal to the  differ-
 ence  between  the  abatement originally granted and the abatement as so
 recalculated shall be deducted from  any  refund  otherwise  payable  or
 remission  otherwise  due  as  a  result  of  such reduction in billable
 assessed value.
   5. BUILDINGS LOCATED WITHIN AS MANY AS  FIVE  SPECIFICALLY  DESIGNATED
 NEW YORK CITY COMMUNITY DISTRICTS, AS IDENTIFIED BY AN AGENCY DESIGNATED
 BY THE MAYOR OF THE CITY OF NEW YORK, SHALL BE ELIGIBLE FOR THE ENHANCED
 TAX  ABATEMENT  DESCRIBED  IN  PARAGRAPH  (C) OF SUBDIVISION ONE OF THIS
 SECTION. NO BUILDING LOCATED OUTSIDE  OF  A  DESIGNATED  AREA  SHALL  BE
 ELIGIBLE  TO  RECEIVE AN ENHANCED ABATEMENT. AN AGENCY DESIGNATED BY THE
 MAYOR OF THE CITY OF NEW YORK SHALL  SELECT  COMMUNITY  DISTRICTS  ON  A
 ROLLING  BASIS  OVER  A  PERIOD OF THREE YEARS.   IN SELECTING COMMUNITY
 DISTRICTS, SUCH AGENCY SHALL PRIORITIZE AREAS IN THE  PRIORITY  COMBINED
 SEWAGE OVERFLOW TRIBUTARY AREAS IDENTIFIED BY THE CITY OF NEW YORK, WITH
 PARTICULAR  EMPHASIS ON THOSE PORTIONS OF SUCH CITY THAT HAVE BEEN IDEN-
 TIFIED BY AN AGENCY DESIGNATED BY THE MAYOR  OF  SUCH  CITY  AS  LACKING
 GREEN SPACE.
   §  3. Subdivision 1 and paragraph (c) of subdivision 3 of section 499-
 ccc of the real property tax law, subdivision 1 as  amended  by  chapter
 524  of  the laws of 2013 and paragraph (c) of subdivision 3 as added by
 chapter 461 of the laws of 2008, are 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 [eighteen] TWENTY-THREE.
   (c) Certifications, in a form prescribed by a designated agency,  from
 an  engineer  or  architect  or other certified or licensed professional
 whom a designated agency designates by rule (i)  of  eligible  roof  top
 space, (ii) that a green roof has been constructed on an eligible build-

 A. 4740--A                          4
 
 ing  in accordance with this title, the rules promulgated hereunder, and
 local construction and fire codes, AND (iii) that a structural  analysis
 of  such  building has been performed establishing that the building can
 sustain  the load of the green roof in a fully saturated condition[, and
 (iv) pursuant to paragraph  (f)  of  subdivision  ten  of  section  four
 hundred  ninety-nine-aaa of this title, if required]. All certifications
 required by this title or  the  rules  hereunder  shall  set  forth  the
 specific  findings  upon  which  the  certification  is based, and shall
 include information sufficient to identify the  eligible  building,  the
 certifying  engineer,  architect  or  other professional, and such other
 information as may be prescribed by a designated agency.
   § 4. This act shall take effect immediately and  shall  be  deemed  to
 have been in full force and effect on and after June 30, 2019.