Bill Text: NY A06279 | 2019-2020 | General Assembly | Introduced


Bill Title: Establishes a green walls tax abatement for certain properties in a city of one million or more persons; defines "green walls" to 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 green facade or a living wall; further defines "green facade" and "living wall".

Spectrum: Partisan Bill (Democrat 1-0)

Status: (Introduced - Dead) 2020-07-06 - enacting clause stricken [A06279 Detail]

Download: New_York-2019-A06279-Introduced.html


                STATE OF NEW YORK
        ________________________________________________________________________
                                          6279
                               2019-2020 Regular Sessions
                   IN ASSEMBLY
                                      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:
     1    Section 1. The title heading of title 4-B of article  4  of  the  real
     2  property  tax  law,  as  added  by  chapter  461 of the laws of 2008, is
     3  amended to read as follows:
     4                           GREEN ROOF/GREEN WALLS
     5                    TAX ABATEMENT FOR CERTAIN PROPERTIES
     6                  IN A CITY OF ONE MILLION OR MORE PERSONS
     7    § 2. Subdivisions 2 and 7 of section 499-aaa of the real property  tax
     8  law,  as added by chapter 461 of the laws of 2008, are amended and three
     9  new subdivisions 11, 12, and 13 are added to read as follows:
    10    2. "Application for tax abatement" shall mean  an  application  for  a
    11  green  roof  and/or  green walls tax abatement pursuant to [section four
    12  hundred ninety-nine-ccc of] this title.
    13    7. "Eligible building" shall mean a class one, class two or class four
    14  real property, as defined in subdivision one of section eighteen hundred
    15  two of this chapter, located within a city having a  population  of  one
    16  million or more persons. No building shall be eligible for more than one
    17  tax  abatement  for  addition  of  a green roof or for more than one tax
    18  abatement for addition of one or  more  green  walls  pursuant  to  this
    19  title.
    20    11.  "Green wall" shall mean an addition to one or more exterior walls
    21  of an eligible building that is approved for use pursuant to  applicable
    22  fire  and construction codes and is: (a) a green facade; or (b) a living
    23  wall.
         EXPLANATION--Matter in italics (underscored) is new; matter in brackets
                              [ ] is old law to be omitted.
                                                                   LBD10204-01-9

        A. 6279                             2
     1    12. "Green facade" shall mean an addition  to  a  building's  exterior
     2  wall  consisting  of climbing plants or cascading groundcovers which are
     3  trained to cover modular trellis  panels,  cable  and/or  wire-rope  net
     4  systems, or other supporting structures.
     5    13. "Living wall" shall mean an addition to a building's exterior wall
     6  consisting  of  plants that cover pre-vegetated panels, vertical modules
     7  or planted blankets that are fixed vertically to a  structural  wall  or
     8  frame.
     9    § 3. Subdivision 1 of section 499-bbb of the real property tax law, as
    10  amended  by  chapter  524  of  the  laws of 2013, is amended and two new
    11  subdivisions 1-a and 1-b are added to read as follows:
    12    1. (a) The amount of such tax abatement for a green roof for  any  tax
    13  year  commencing on or after July first, two thousand nine and ending on
    14  or before June thirtieth, two thousand fourteen shall  be  four  dollars
    15  and  fifty cents per square foot of a green roof pursuant to an approved
    16  application for tax abatement; provided, however,  that  the  amount  of
    17  such  tax abatement shall not exceed the lesser of (i) one hundred thou-
    18  sand dollars or (ii) the tax liability for the eligible building in  the
    19  tax year in which the tax abatement is taken.
    20    (b) The amount of such tax abatement for any tax year commencing on or
    21  after  July  first,  two  thousand fourteen and ending on or before June
    22  thirtieth, two thousand nineteen, shall be five dollars and twenty-three
    23  cents per square foot of a green roof pursuant to an  approved  applica-
    24  tion  for  tax abatement; provided, however, that the amount of such tax
    25  abatement shall not exceed  the  lesser  of  (i)  two  hundred  thousand
    26  dollars  or  (ii) the tax liability for the eligible building in the tax
    27  year in which the tax abatement is taken.
    28    (c) Notwithstanding paragraph (b) of this subdivision,  the  aggregate
    29  amount of tax abatements allowed under this subdivision for the tax year
    30  commencing  July  first, two thousand fourteen and ending June thirtieth
    31  two thousand fifteen shall be a maximum of seven hundred fifty  thousand
    32  dollars,  and  the aggregate amount of tax abatements allowed under this
    33  subdivision for any tax year commencing on  or  after  July  first,  two
    34  thousand  fifteen  and  ending on or before June thirtieth, two thousand
    35  nineteen shall be a maximum of one million dollars.  No  tax  abatements
    36  shall  be  allowed under this subdivision for any tax year commencing on
    37  or after July first, two thousand nineteen. Such aggregate amount of tax
    38  abatements shall be allocated by the department of finance on a pro rata
    39  basis among applicants whose applications have been approved by a desig-
    40  nated agency. If such allocation is not made prior to the date that  the
    41  real  property  tax  bill, statement of account or other similar bill or
    42  statement is prepared, then the department of finance shall,  as  neces-
    43  sary, after such allocation is made, submit an amended real property tax
    44  bill,  statement  of  account  or other similar bill or statement to any
    45  applicant whose abatement must be adjusted to reflect  such  allocation.
    46  Nothing  in  this  paragraph shall be deemed to affect the obligation of
    47  any taxpayer under applicable law with respect to  the  payment  of  any
    48  installment  of  real  property tax for the fiscal year as to which such
    49  allocation is made, which was due and payable prior  to  the  date  such
    50  amended  real property tax bills are sent, and the department of finance
    51  shall be authorized to determine the date on which amended bills are  to
    52  be  sent  and  the  installments  of  real  property tax which are to be
    53  reflected therein.
    54    1-a. The amount of such tax abatement for green walls shall be  estab-
    55  lished by the department of finance, which may vary such amount based on
    56  differences  in  the  characteristics and anticipated public benefits of

        A. 6279                             3
     1  different types of green wall design, but no such amount shall  be  less
     2  than  one  dollar and fifty cents nor more than three dollars per square
     3  foot of a green wall pursuant to an approved application for tax  abate-
     4  ment; provided, however, that the amount of such tax abatement shall not
     5  exceed  the  lesser  of:  (a) an amount equal to the approved amount per
     6  square foot times a factor of twenty thousand; or (b) the tax  liability
     7  for  the eligible building in the tax year in which the tax abatement is
     8  taken.
     9    1-b. An eligible building may apply for both a green roof and a  green
    10  walls  tax  abatement. The amount of the combined tax abatement for such
    11  building and the maximum amount not to be exceeded shall  be  calculated
    12  separately  for  each  application;  provided, however, that in no event
    13  shall the combined amount of such tax abatements exceed the tax  liabil-
    14  ity for the eligible building in the tax year in which the tax abatement
    15  is taken.
    16    §  4.  The  real  property  tax law is amended by adding a new section
    17  499-hhh to read as follows:
    18    § 499-hhh. Green walls tax abatement. 1. An  eligible  building  shall
    19  receive  an abatement of real property taxes under terms, conditions and
    20  requirements substantially similar to those applicable to green roof tax
    21  abatements pursuant to this title and  other  applicable  provisions  of
    22  law, including, but not limited to filing of an application with related
    23  proofs,  certifications and agreements in a manner substantially similar
    24  to the application procedures set forth in section four hundred  ninety-
    25  nine-ccc of this title, and satisfaction of continuing requirements that
    26  are  substantially  similar  to  those set forth in section four hundred
    27  ninety-nine-ddd of this title.
    28    2. The department of finance and a designated agency  shall  have  the
    29  power to enforce and administer the provisions of this title relating to
    30  green  wall  tax  abatements  in  a  manner substantially similar to the
    31  provisions of law relating to green wall tax abatements, including,  but
    32  not  limited  to  revocation of tax abatements in a manner substantially
    33  similar to the procedures set forth in section four hundred ninety-nine-
    34  eee of this title, and the exercise of  powers  and  duties  related  to
    35  enforcement  and  administration of this title in a manner substantially
    36  similar to the procedures set forth in section four hundred ninety-nine-
    37  fff of this title.
    38    3. The department of finance and a designated agency  shall  make  and
    39  promulgate  rules,  prescribe  forms  and take any and all other actions
    40  necessary to carry out the purposes of this section.
    41    § 5. Subdivision 13 of section 6509 of the education law, as added  by
    42  chapter 461 of the laws of 2008, is amended to read as follows:
    43    (13)  In the event that any agency designated pursuant to title four-B
    44  of article four of the real property tax law (relating  to  [the]  green
    45  roof  and  green  walls  tax  abatement)  has reported to the department
    46  alleged misconduct by an architect or engineer in making a certification
    47  under such title, the board of regents, upon a hearing and a finding  of
    48  willful  misconduct,  may  revoke  the  license  of such professional or
    49  prescribe such other penalty as it determines to be appropriate.
    50    § 6. This act shall take effect immediately.
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