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This entry was published on 2019-07-12
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SECTION 499-CCC
Application for tax abatement
Real Property Tax (RPT) CHAPTER 50-A, ARTICLE 4, TITLE 4-B
§ 499-ccc. Application for tax abatement. 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 twenty-three.

2. Such application shall be filed with a designated agency no later
than the March fifteenth before the tax year, beginning July first, for
which the tax abatement is sought.

3. Such application shall contain the following:

(a) The name and address of the applicant and the location of the
green roof.

(b) Proof that the applicant received all required certifications,
permits and other approvals to construct the green roof.

(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
building in accordance with this title, the rules promulgated hereunder,
and local construction and fire codes, (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.

(d) An agreement by the applicant, which includes a maintenance plan,
to maintain the green roof during the compliance period and for a
minimum of three years thereafter in such a manner that it continuously
constitutes a green roof within the meaning of this title and the rules
promulgated hereunder.

(e) An agreement to permit a designated agency or its designee to
inspect the green roof and any related structures and equipment upon
reasonable notice.

(f) Any other information or certifications required by a designated
agency pursuant to this title and the rules promulgated hereunder.

4. An application for tax abatement shall be in any format prescribed
by a designated agency, including electronic form.

5. An application for tax abatement shall be approved by a designated
agency upon determining that the applicant has submitted proof
acceptable to such agency that the requirements for obtaining a tax
abatement pursuant to this title and the rules promulgated hereunder
have been met. The burden of proof shall be on the applicant to show by
clear and convincing evidence that the requirements for granting a tax
abatement have been satisfied.

6. Upon notification from a designated agency that an application for
tax abatement has been approved, the department of finance shall apply
the tax abatement, provided there are no outstanding real estate taxes,
water and sewer charges, payments in lieu of taxes or other municipal
charges with respect to the eligible building.