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

                                  6709

                       2015-2016 Regular Sessions

                          I N  A S S E M B L Y

                             March 30, 2015
                               ___________

Introduced by M. of A. CRESPO -- read once and referred to the Committee
  on Real Property Taxation

AN  ACT  to  amend  the  real property tax law and the education law, in
  relation to a green walls 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. The title heading of title 4-B of article  4  of  the  real
property  tax  law,  as  added  by  chapter  461 of the laws of 2008, is
amended to read as follows:
                         GREEN ROOF/GREEN WALLS
                  TAX ABATEMENT FOR CERTAIN PROPERTIES
                IN A CITY OF ONE MILLION OR MORE PERSONS
  S 2. Subdivisions 2 and 7 of section 499-aaa of the real property  tax
law,  as added by chapter 461 of the laws of 2008, are amended and three
new subdivisions 11, 12, and 13 are added to read as follows:
  2. "Application for tax abatement" shall mean  an  application  for  a
green  roof  AND/OR  GREEN WALLS tax abatement pursuant to [section four
hundred ninety-nine-ccc of] this title.
  7. "Eligible building" shall mean a class one, class two or class four
real property, as defined in subdivision one of section eighteen hundred
two of this chapter, located within a city having a  population  of  one
million or more persons. No building shall be eligible for more than one
tax  abatement  FOR  ADDITION  OF  A GREEN ROOF OR FOR MORE THAN ONE TAX
ABATEMENT FOR ADDITION OF ONE OR  MORE  GREEN  WALLS  pursuant  to  this
title.
  11.  "GREEN WALL" SHALL MEAN AN ADDITION TO ONE OR MORE EXTERIOR WALLS
OF AN ELIGIBLE BUILDING THAT IS APPROVED FOR USE PURSUANT TO  APPLICABLE
FIRE  AND CONSTRUCTION CODES AND IS: (A) A GREEN FACADE; OR (B) A LIVING
WALL.

 EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                      [ ] is old law to be omitted.
                                                           LBD05715-01-5

              

A. 6709                             2

  12. "GREEN FACADE" SHALL MEAN AN ADDITION  TO  A  BUILDING'S  EXTERIOR
WALL  CONSISTING  OF CLIMBING PLANTS OR CASCADING GROUNDCOVERS WHICH ARE
TRAINED TO COVER MODULAR TRELLIS  PANELS,  CABLE  AND/OR  WIRE-ROPE  NET
SYSTEMS, OR OTHER SUPPORTING STRUCTURES.
  13. "LIVING WALL" SHALL MEAN AN ADDITION TO A BUILDING'S EXTERIOR WALL
CONSISTING  OF  PLANTS THAT COVER PRE-VEGETATED PANELS, VERTICAL MODULES
OR PLANTED BLANKETS THAT ARE FIXED VERTICALLY TO A  STRUCTURAL  WALL  OR
FRAME.
  S 3. Subdivision 1 of section 499-bbb of the real property tax law, as
amended  by  chapter  524  of  the  laws of 2013, is amended and two new
subdivisions 1-a and 1-b are added to read as follows:
  1. (a) The amount of such tax abatement FOR A GREEN ROOF 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 thou-
sand 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
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.
  1-A. THE AMOUNT OF SUCH TAX ABATEMENT FOR GREEN WALLS SHALL BE  ESTAB-
LISHED BY THE DEPARTMENT OF FINANCE, WHICH MAY VARY SUCH AMOUNT BASED ON
DIFFERENCES  IN  THE  CHARACTERISTICS AND ANTICIPATED PUBLIC BENEFITS OF

A. 6709                             3

DIFFERENT TYPES OF GREEN WALL DESIGN, BUT NO SUCH AMOUNT SHALL  BE  LESS
THAN  ONE  DOLLAR AND FIFTY CENTS NOR MORE THAN THREE DOLLARS PER SQUARE
FOOT OF A GREEN WALL PURSUANT TO AN APPROVED APPLICATION FOR TAX  ABATE-
MENT; PROVIDED, HOWEVER, THAT THE AMOUNT OF SUCH TAX ABATEMENT SHALL NOT
EXCEED  THE  LESSER  OF:  (A) AN AMOUNT EQUAL TO THE APPROVED AMOUNT PER
SQUARE FOOT TIMES A FACTOR OF TWENTY THOUSAND; OR (B) THE TAX  LIABILITY
FOR  THE ELIGIBLE BUILDING IN THE TAX YEAR IN WHICH THE TAX ABATEMENT IS
TAKEN.
  1-B. AN ELIGIBLE BUILDING MAY APPLY FOR BOTH A GREEN ROOF AND A  GREEN
WALLS  TAX  ABATEMENT. THE AMOUNT OF THE COMBINED TAX ABATEMENT FOR SUCH
BUILDING AND THE MAXIMUM AMOUNT NOT TO BE EXCEEDED SHALL  BE  CALCULATED
SEPARATELY  FOR  EACH  APPLICATION;  PROVIDED, HOWEVER, THAT IN NO EVENT
SHALL THE COMBINED AMOUNT OF SUCH TAX ABATEMENTS EXCEED THE TAX  LIABIL-
ITY FOR THE ELIGIBLE BUILDING IN THE TAX YEAR IN WHICH THE TAX ABATEMENT
IS TAKEN.
  S  4.  The  real  property  tax law is amended by adding a new section
499-hhh to read as follows:
  S 499-HHH. GREEN WALLS TAX ABATEMENT. 1. AN  ELIGIBLE  BUILDING  SHALL
RECEIVE  AN ABATEMENT OF REAL PROPERTY TAXES UNDER TERMS, CONDITIONS AND
REQUIREMENTS SUBSTANTIALLY SIMILAR TO THOSE APPLICABLE TO GREEN ROOF TAX
ABATEMENTS PURSUANT TO THIS TITLE AND  OTHER  APPLICABLE  PROVISIONS  OF
LAW, INCLUDING, BUT NOT LIMITED TO FILING OF AN APPLICATION WITH RELATED
PROOFS,  CERTIFICATIONS AND AGREEMENTS IN A MANNER SUBSTANTIALLY SIMILAR
TO THE APPLICATION PROCEDURES SET FORTH IN SECTION FOUR HUNDRED  NINETY-
NINE-CCC OF THIS TITLE, AND SATISFACTION OF CONTINUING REQUIREMENTS THAT
ARE  SUBSTANTIALLY  SIMILAR  TO  THOSE SET FORTH IN SECTION FOUR HUNDRED
NINETY-NINE-DDD OF THIS TITLE.
  2. THE DEPARTMENT OF FINANCE AND A DESIGNATED AGENCY  SHALL  HAVE  THE
POWER TO ENFORCE AND ADMINISTER THE PROVISIONS OF THIS TITLE RELATING TO
GREEN  WALL  TAX  ABATEMENTS  IN  A  MANNER SUBSTANTIALLY SIMILAR TO THE
PROVISIONS OF LAW RELATING TO GREEN WALL TAX ABATEMENTS, INCLUDING,  BUT
NOT  LIMITED  TO  REVOCATION OF TAX ABATEMENTS IN A MANNER SUBSTANTIALLY
SIMILAR  TO  THE  PROCEDURES  SET  FORTH   IN   SECTION   FOUR   HUNDRED
NINETY-NINE-EEE  OF  THIS  TITLE,  AND THE EXERCISE OF POWERS AND DUTIES
RELATED TO ENFORCEMENT AND ADMINISTRATION OF  THIS  TITLE  IN  A  MANNER
SUBSTANTIALLY  SIMILAR  TO  THE  PROCEDURES  SET  FORTH  IN SECTION FOUR
HUNDRED NINETY-NINE-FFF OF THIS TITLE.
  3. THE DEPARTMENT OF FINANCE AND A DESIGNATED AGENCY  SHALL  MAKE  AND
PROMULGATE  RULES,  PRESCRIBE  FORMS  AND TAKE ANY AND ALL OTHER ACTIONS
NECESSARY TO CARRY OUT THE PURPOSES OF THIS SECTION.
  S 5. Subdivision 13 of section 6509 of the education law, as added  by
chapter 461 of the laws of 2008, is amended to read as follows:
  (13)  In the event that any agency designated pursuant to title four-B
of article four of the real property tax law (relating  to  [the]  green
roof  AND  GREEN  WALLS  tax  abatement)  has reported to the department
alleged misconduct by an architect or engineer in making a certification
under such title, the board of regents, upon a hearing and a finding  of
willful  misconduct,  may  revoke  the  license  of such professional or
prescribe such other penalty as it determines to be appropriate.
  S 6. This act shall take effect immediately.