Bill Text: NY A00204 | 2015-2016 | General Assembly | Introduced
Bill Title: Establishes the residential open green space tax abatement for certain properties in a city of one million or more; provides an abatement for owners who remove an impermeable surface from a residential yard and replace it with soil and vegetation.
Spectrum: Partisan Bill (Democrat 7-0)
Status: (Introduced - Dead) 2016-01-06 - referred to real property taxation [A00204 Detail]
Download: New_York-2015-A00204-Introduced.html
S T A T E O F N E W Y O R K ________________________________________________________________________ 204 2015-2016 Regular Sessions I N A S S E M B L Y (PREFILED) January 7, 2015 ___________ Introduced by M. of A. ROSENTHAL, ROBERTS, BORELLI -- Multi-Sponsored by -- M. of A. COOK, DINOWITZ, MARKEY, RIVERA, ROBINSON, RODRIGUEZ -- read once and referred to the Committee on Real Property Taxation AN ACT to amend the real property tax law, in relation to establishing the residential open green space tax abatement for certain properties in a city of one million or more THE PEOPLE OF THE STATE OF NEW YORK, REPRESENTED IN SENATE AND ASSEM- BLY, DO ENACT AS FOLLOWS: 1 Section 1. Article 4 of the real property tax law is amended by adding 2 a new title 4-D to read as follows: 3 TITLE 4-D 4 RESIDENTIAL OPEN GREEN SPACE TAX ABATEMENT FOR CERTAIN PROPERTIES IN A 5 CITY OF 6 ONE MILLION OR MORE PERSONS 7 SECTION 499-AAAAA. DEFINITIONS. 8 499-BBBBB. REAL PROPERTY TAX ABATEMENT. 9 499-CCCCC. APPLICATION FOR TAX ABATEMENT. 10 499-DDDDD. CONTINUING REQUIREMENTS. 11 499-EEEEE. REVOCATION OF TAX ABATEMENT. 12 499-FFFFF. ENFORCEMENT AND ADMINISTRATION. 13 499-GGGGG. TAX LIEN AND INTEREST. 14 S 499-AAAAA. DEFINITIONS. WHEN USED IN THIS TITLE, THE FOLLOWING TERMS 15 SHALL HAVE THE FOLLOWING MEANINGS: 16 1. "APPLICANT" SHALL MEAN (A) WITH RESPECT TO AN ELIGIBLE BUILDING 17 HELD IN THE COOPERATIVE OR CONDOMINIUM FORM OF OWNERSHIP, THE BOARD OF 18 MANAGERS OF A CONDOMINIUM OR THE BOARD OF DIRECTORS OF A COOPERATIVE 19 APARTMENT CORPORATION, OR (B) WITH RESPECT TO ANY OTHER ELIGIBLE BUILD- 20 ING, THE OWNER OF SUCH BUILDING. EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets [ ] is old law to be omitted. LBD04144-01-5 A. 204 2 1 2. "APPLICATION FOR TAX ABATEMENT" SHALL MEAN AN APPLICATION FOR A 2 RESIDENTIAL OPEN GREEN SPACE TAX ABATEMENT PURSUANT TO SECTION FOUR 3 HUNDRED NINETY-NINE-CCCCC OF THIS TITLE. 4 3. "COMPLIANCE PERIOD" SHALL MEAN THE TAX YEAR IN WHICH A TAX ABATE- 5 MENT IS TAKEN. 6 4. "DEPARTMENT OF FINANCE" SHALL MEAN THE DEPARTMENT OF FINANCE OF A 7 CITY HAVING A POPULATION OF ONE MILLION OR MORE PERSONS. 8 5. "DESIGNATED AGENCY" SHALL MEAN ONE OR MORE AGENCIES OR DEPARTMENTS 9 OF A CITY HAVING A POPULATION OF ONE MILLION OR MORE PERSONS THAT ARE 10 DESIGNATED BY THE MAYOR OF SUCH CITY TO EXERCISE THE FUNCTIONS, POWERS 11 AND DUTIES OF A DESIGNATED AGENCY PURSUANT TO THIS TITLE. 12 6. "ELIGIBLE BUILDING" SHALL MEAN RESIDENTIAL REAL PROPERTY, LOCATED 13 WITHIN A CITY HAVING A POPULATION OF ONE MILLION OR MORE PERSONS. NO 14 BUILDING SHALL BE ELIGIBLE FOR MORE THAN ONE TAX ABATEMENT PURSUANT TO 15 THIS TITLE. 16 7. "ELIGIBLE SPACE" SHALL MEAN THE TOTAL SPACE AVAILABLE THAT IS 17 COVERED WITH AN IMPERMEABLE SURFACE, TO SUPPORT A RESIDENTIAL OPEN GREEN 18 SPACE. 19 8. "RESIDENTIAL OPEN GREEN SPACE" SHALL MEAN THE AREA OF RESIDENTIAL 20 YARDS, ADJOINING REAR YARDS AND REAR FACADES THAT HAS BEEN ALTERED BY 21 REMOVING AN IMPERMEABLE SURFACE AND HAS BEEN COVERED WITH SOIL AND VEGE- 22 TATION. 23 S 499-BBBBB. REAL PROPERTY TAX ABATEMENT. AN ELIGIBLE BUILDING SHALL 24 RECEIVE AN ABATEMENT OF REAL PROPERTY TAXES AS PROVIDED IN THIS TITLE 25 AND THE RULES PROMULGATED HEREUNDER. 26 1. THE AMOUNT OF SUCH TAX ABATEMENT SHALL BE FOUR DOLLARS AND FIFTY 27 CENTS PER SQUARE FOOT OF RESIDENTIAL OPEN GREEN SPACE PURSUANT TO AN 28 APPROVED APPLICATION FOR TAX ABATEMENT; PROVIDED, HOWEVER, THAT THE 29 AMOUNT OF SUCH TAX ABATEMENT SHALL NOT EXCEED THE LESSER OF (A) ONE 30 HUNDRED THOUSAND DOLLARS OR (B) THE TAX LIABILITY FOR THE ELIGIBLE 31 BUILDING IN THE TAX YEAR IN WHICH THE TAX ABATEMENT IS TAKEN. 32 2. SUCH TAX ABATEMENT SHALL COMMENCE ON JULY FIRST FOLLOWING THE 33 APPROVAL OF AN APPLICATION FOR TAX ABATEMENT BY A DESIGNATED AGENCY, AND 34 SHALL NOT EXCEED ONE YEAR. 35 3. WITH RESPECT TO ANY ELIGIBLE BUILDING HELD IN THE CONDOMINIUM FORM 36 OF OWNERSHIP THAT RECEIVES A TAX ABATEMENT PURSUANT TO THIS TITLE, SUCH 37 TAX ABATEMENT BENEFITS SHALL BE APPORTIONED AMONG ALL OF THE CONDOMINIUM 38 TAX LOTS WITHIN SUCH ELIGIBLE BUILDING. 39 4. IF, AS A RESULT OF APPLICATION TO THE TAX COMMISSION OR A COURT 40 ORDER OR ACTION BY THE DEPARTMENT OF FINANCE, THE BILLABLE ASSESSED 41 VALUE FOR THE FISCAL YEAR IN WHICH THE TAX ABATEMENT IS TAKEN IS REDUCED 42 AFTER THE ASSESSMENT ROLL BECOMES FINAL, THE DEPARTMENT OF FINANCE SHALL 43 RECALCULATE THE ABATEMENT SO THAT THE ABATEMENT GRANTED SHALL NOT EXCEED 44 THE ANNUAL TAX LIABILITY AS SO REDUCED. THE AMOUNT EQUAL TO THE DIFFER- 45 ENCE BETWEEN THE ABATEMENT ORIGINALLY GRANTED AND THE ABATEMENT AS SO 46 RECALCULATED SHALL BE DEDUCTED FROM ANY REFUND OTHERWISE PAYABLE OR 47 REMISSION OTHERWISE DUE AS A RESULT OF SUCH REDUCTION IN BILLABLE 48 ASSESSED VALUE. 49 S 499-CCCCC. APPLICATION FOR TAX ABATEMENT. 1. TO OBTAIN A TAX ABATE- 50 MENT PURSUANT TO THIS TITLE, AN APPLICANT MUST FILE AN APPLICATION FOR 51 TAX ABATEMENT, WHICH MAY BE FILED ON OR AFTER JANUARY FIRST, TWO THOU- 52 SAND SIXTEEN, AND ON OR BEFORE MARCH FIFTEENTH, TWO THOUSAND TWENTY. 53 2. SUCH APPLICATION SHALL BE FILED WITH A DESIGNATED AGENCY NO LATER 54 THAN THE MARCH FIFTEENTH BEFORE THE TAX YEAR, BEGINNING JULY FIRST, FOR 55 WHICH THE TAX ABATEMENT IS SOUGHT. 56 3. SUCH APPLICATION SHALL CONTAIN THE FOLLOWING: A. 204 3 1 (A) THE NAME AND ADDRESS OF THE APPLICANT AND THE LOCATION OF THE 2 RESIDENTIAL OPEN GREEN SPACE. 3 (B) PROOF THAT THE APPLICANT RECEIVED ALL REQUIRED CERTIFICATIONS, 4 PERMITS AND OTHER APPROVALS TO CONSTRUCT THE RESIDENTIAL OPEN GREEN 5 SPACE. 6 (C) AN AGREEMENT BY THE APPLICANT, WHICH INCLUDES A MAINTENANCE PLAN, 7 TO MAINTAIN THE RESIDENTIAL OPEN GREEN SPACE DURING THE COMPLIANCE PERI- 8 OD AND FOR A MINIMUM OF THREE YEARS THEREAFTER IN SUCH A MANNER THAT IT 9 CONTINUOUSLY CONSTITUTES A RESIDENTIAL OPEN GREEN SPACE WITHIN THE MEAN- 10 ING OF THIS TITLE AND THE RULES PROMULGATED HEREUNDER. 11 (D) AN AGREEMENT TO PERMIT A DESIGNATED AGENCY OR ITS DESIGNEE TO 12 INSPECT THE RESIDENTIAL OPEN GREEN SPACE AND ANY RELATED STRUCTURES AND 13 EQUIPMENT UPON REASONABLE NOTICE. 14 (E) ANY OTHER INFORMATION OR CERTIFICATIONS REQUIRED BY A DESIGNATED 15 AGENCY PURSUANT TO THIS TITLE AND THE RULES PROMULGATED HEREUNDER. 16 4. AN APPLICATION FOR TAX ABATEMENT SHALL BE IN ANY FORMAT PRESCRIBED 17 BY A DESIGNATED AGENCY, INCLUDING ELECTRONIC FORM. 18 5. AN APPLICATION FOR TAX ABATEMENT SHALL BE APPROVED BY A DESIGNATED 19 AGENCY UPON DETERMINING THAT THE APPLICANT HAS SUBMITTED PROOF ACCEPTA- 20 BLE TO SUCH AGENCY THAT THE REQUIREMENTS FOR OBTAINING A TAX ABATEMENT 21 PURSUANT TO THIS TITLE AND THE RULES PROMULGATED HEREUNDER HAVE BEEN 22 MET. THE BURDEN OF PROOF SHALL BE ON THE APPLICANT TO SHOW BY CLEAR AND 23 CONVINCING EVIDENCE THAT THE REQUIREMENTS FOR GRANTING A TAX ABATEMENT 24 HAVE BEEN SATISFIED. 25 6. UPON NOTIFICATION FROM A DESIGNATED AGENCY THAT AN APPLICATION FOR 26 TAX ABATEMENT HAS BEEN APPROVED, THE DEPARTMENT OF FINANCE SHALL APPLY 27 THE TAX ABATEMENT, PROVIDED THERE ARE NO OUTSTANDING REAL ESTATE TAXES, 28 WATER AND SEWER CHARGES, PAYMENTS IN LIEU OF TAXES OR OTHER MUNICIPAL 29 CHARGES WITH RESPECT TO THE ELIGIBLE BUILDING. 30 S 499-DDDDD. CONTINUING REQUIREMENTS. THE TAX ABATEMENT SHALL BE 31 CONDITIONED UPON: 32 1. CONTINUING COMPLIANCE DURING THE COMPLIANCE PERIOD WITH ALL APPLI- 33 CABLE PROVISIONS OF LAW, INCLUDING WITHOUT LIMITATION THE LOCAL 34 CONSTRUCTION AND FIRE CODES, MAINTAINING THE RESIDENTIAL OPEN GREEN 35 SPACE IN SUCH A MANNER THAT IT CONTINUOUSLY CONSTITUTES A RESIDENTIAL 36 OPEN GREEN SPACE WITHIN THE MEANING OF THIS TITLE AND THE RULES PROMUL- 37 GATED HEREUNDER, AND PERMITTING A DESIGNATED AGENCY OR ITS DESIGNEE TO 38 INSPECT THE RESIDENTIAL OPEN GREEN SPACE AND ANY RELATED STRUCTURES AND 39 EQUIPMENT UPON REASONABLE NOTICE; AND 40 2. REAL ESTATE TAXES, WATER AND SEWER CHARGES, PAYMENTS IN LIEU OF 41 TAXES OR OTHER MUNICIPAL CHARGES WITH RESPECT TO AN ELIGIBLE BUILDING 42 NOT HAVING BEEN DUE AND OWING DURING THE COMPLIANCE PERIOD FOR A PERIOD 43 OF SIX MONTHS OR MORE. 44 S 499-EEEEE. REVOCATION OF TAX ABATEMENT. 1. THE DEPARTMENT OF FINANCE 45 SHALL REVOKE, IN WHOLE OR IN PART, ANY TAX ABATEMENT GRANTED PURSUANT TO 46 THIS TITLE WHENEVER A DESIGNATED AGENCY HAS DETERMINED AND NOTIFIED THE 47 DEPARTMENT OF FINANCE THAT: 48 (A) AN APPLICANT HAS FAILED TO COMPLY WITH A REQUIREMENT OF THIS TITLE 49 OR ANY RULE PROMULGATED HEREUNDER AT ANY TIME DURING THE COMPLIANCE 50 PERIOD, INCLUDING WITHOUT LIMITATION ANY OF THE CONTINUING REQUIREMENTS 51 SET FORTH IN SUBDIVISION ONE OF SECTION FOUR HUNDRED NINETY-NINE-DDDDD 52 OF THIS TITLE; 53 (B) AN ELIGIBLE BUILDING HAS NOT BEEN IN COMPLIANCE DURING ALL OR PART 54 OF THE COMPLIANCE PERIOD WITH ANY REQUIREMENT OF THIS TITLE OR ANY RULE 55 PROMULGATED HEREUNDER; A. 204 4 1 (C) THE RESIDENTIAL OPEN GREEN SPACE FOR WHICH A TAX ABATEMENT WAS 2 GRANTED HAS AT ANY TIME DURING THE COMPLIANCE PERIOD FAILED TO MEET ANY 3 REQUIREMENT FOR A RESIDENTIAL OPEN GREEN SPACE PURSUANT TO THIS TITLE OR 4 ANY RULE PROMULGATED HEREUNDER; OR 5 (D) AN APPLICATION, CERTIFICATION, REPORT OR OTHER DOCUMENT SUBMITTED 6 BY THE APPLICANT CONTAINS A FALSE OR MISLEADING STATEMENT AS TO A MATE- 7 RIAL FACT OR OMITS TO STATE ANY MATERIAL FACT NECESSARY IN ORDER TO MAKE 8 THE STATEMENT THEREIN NOT FALSE OR MISLEADING. 9 2. THE DEPARTMENT OF FINANCE MAY REVOKE, IN WHOLE OR IN PART, ANY TAX 10 ABATEMENT GRANTED PURSUANT TO THIS TITLE WHENEVER IT HAS DETERMINED THAT 11 AN APPLICANT HAS FAILED TO COMPLY WITH THE CONTINUING REQUIREMENT SET 12 FORTH IN SUBDIVISION TWO OF SECTION FOUR HUNDRED NINETY-NINE-DDDDD OF 13 THIS TITLE. 14 3. WHERE IT HAS BEEN DETERMINED BY A DESIGNATED AGENCY, AFTER NOTICE 15 TO AND AN OPPORTUNITY TO BE HEARD BY THE ENTITY RECEIVING THE TAX 16 REBATE, THAT A SITUATION DESCRIBED IN ANY OF THE PROVISIONS OF SUBDIVI- 17 SION ONE OF THIS SECTION HAS OCCURRED, SUCH DESIGNATED AGENCY SHALL SO 18 NOTIFY THE DEPARTMENT OF FINANCE NO LATER THAN THE NINETIETH DAY AFTER 19 THE LAST DAY OF THE COMPLIANCE PERIOD. 20 4. AN APPLICANT SHALL PAY, WITH INTEREST, SUCH PART OF ANY TAX ABATE- 21 MENT RECEIVED PURSUANT TO THIS TITLE THAT REPRESENTS THE PERIOD OF NON- 22 COMPLIANCE AS DETERMINED BY THE DESIGNATED AGENCY OR THE DEPARTMENT OF 23 FINANCE, AS THE CASE MAY BE. IN ADDITION, A DESIGNATED AGENCY MAY 24 DECLARE ANY APPLICANT INELIGIBLE FOR FUTURE TAX ABATEMENT PURSUANT TO 25 THIS TITLE IF ANY APPLICATION, CERTIFICATION, REPORT OR OTHER DOCUMENT 26 SUBMITTED BY THE APPLICANT CONTAINS A FALSE OR MISLEADING STATEMENT AS 27 TO A MATERIAL FACT OR OMITS TO STATE ANY MATERIAL FACT NECESSARY IN 28 ORDER TO MAKE THE STATEMENT THEREIN NOT FALSE OR MISLEADING. 29 S 499-FFFFF. ENFORCEMENT AND ADMINISTRATION. 1. THE DEPARTMENT OF 30 FINANCE SHALL HAVE, IN ADDITION TO ANY OTHER FUNCTIONS, POWERS AND 31 DUTIES THAT HAVE BEEN OR MAY BE CONFERRED ON IT BY LAW, THE FOLLOWING 32 FUNCTIONS, POWERS AND DUTIES TO BE EXERCISED IN ACCORDANCE WITH THIS 33 TITLE: 34 (A) TO APPLY A TAX ABATEMENT; 35 (B) TO REVOKE ALL OR PART OF ANY SUCH TAX ABATEMENT; 36 (C) TO MAKE AND PROMULGATE RULES TO CARRY OUT THE PURPOSES OF THIS 37 TITLE; AND 38 (D) ANY OTHER FUNCTION, POWER OR DUTY NECESSARILY IMPLIED BY THIS 39 TITLE. 40 2. A DESIGNATED AGENCY SHALL HAVE, IN ADDITION TO ANY OTHER FUNCTIONS, 41 POWERS AND DUTIES THAT HAVE BEEN OR MAY BE CONFERRED ON IT BY LAW, THE 42 FOLLOWING FUNCTIONS, POWERS AND DUTIES TO BE EXERCISED IN ACCORDANCE 43 WITH THIS TITLE: 44 (A) TO RECEIVE, REVIEW, APPROVE AND DENY APPLICATIONS FOR TAX ABATE- 45 MENT; 46 (B) TO INSPECT OPEN SPACES AND ANY RELATED STRUCTURES AND EQUIPMENT; 47 (C) TO PRESCRIBE FORMS AND MAKE AND PROMULGATE RULES TO CARRY OUT THE 48 PURPOSES OF THIS TITLE; 49 (D) TO MAKE THE DETERMINATIONS PROVIDED FOR IN SECTIONS FOUR HUNDRED 50 NINETY-NINE-CCCCC AND FOUR HUNDRED NINETY-NINE-EEEEE OF THIS TITLE AND 51 TO NOTIFY THE DEPARTMENT OF FINANCE OF SUCH DETERMINATIONS; AND 52 (E) ANY OTHER FUNCTION, POWER OR DUTY NECESSARILY IMPLIED BY THIS 53 TITLE. 54 3. A DESIGNATED AGENCY MAY PROVIDE FOR REASONABLE ADMINISTRATIVE 55 CHARGES OR FEES NECESSARY TO DEFRAY EXPENSES OF ADMINISTERING THE TAX 56 ABATEMENT PROGRAM ESTABLISHED BY THIS TITLE. A. 204 5 1 4. A DESIGNATED AGENCY AND THE DEPARTMENT OF FINANCE SHALL ESTABLISH 2 PROCEDURES THAT ARE NECESSARY OR APPROPRIATE FOR (A) THE TIMELY NOTIFI- 3 CATION TO THE DEPARTMENT OF FINANCE BY A DESIGNATED AGENCY OF AN 4 APPROVAL OF AN APPLICATION FOR TAX ABATEMENT OR OF ANY NONCOMPLIANCE 5 PURSUANT TO SECTION FOUR HUNDRED NINETY-NINE-EEEEE OF THIS TITLE AND (B) 6 ANY OTHER INTERAGENCY COORDINATION TO FACILITATE THE PURPOSES OF THIS 7 TITLE. 8 S 499-GGGGG. TAX LIEN AND INTEREST. ALL TAXES, WITH INTEREST, REQUIRED 9 TO BE PAID RETROACTIVELY PURSUANT TO THIS TITLE SHALL CONSTITUTE A TAX 10 LIEN AS OF THE DATE IT IS DETERMINED SUCH TAXES AND INTEREST ARE OWED. 11 ALL INTEREST SHALL BE CALCULATED FROM THE DATE THE TAXES WOULD HAVE BEEN 12 DUE BUT FOR THE TAX ABATEMENT GRANTED PURSUANT TO THIS TITLE AT THE 13 APPLICABLE RATE OR RATES OF INTEREST IMPOSED GENERALLY FOR NON-PAYMENT 14 OF REAL PROPERTY TAX WITH RESPECT TO THE ELIGIBLE BUILDING FOR THE PERI- 15 OD IN QUESTION. 16 S 2. This act shall take effect immediately.