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
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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.