S T A T E   O F   N E W   Y O R K
 ________________________________________________________________________
 
                                   6279
 
                        2019-2020 Regular Sessions
 
                           I N  A S S E M B L Y
 
                               March 4, 2019
                                ___________
 
 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
   § 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.
                                                            LBD10204-01-9
              

 A. 6279                             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.
   § 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

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 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.
   §  4.  The  real  property  tax law is amended by adding a new section
 499-hhh to read as follows:
   § 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.
   § 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.
   § 6. This act shall take effect immediately.