Bill Text: NY A07988 | 2021-2022 | General Assembly | Introduced

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Bill Title: Removes certain soil depth requirements; raises the tax abatement rate of non-priority; extends the application deadline from 2023 to 2024 for purposes of the green roof tax abatement for certain properties in a city of one million or more persons.

Spectrum: Partisan Bill (Democrat 1-0)

Status: (Introduced - Dead) 2022-01-05 - referred to real property taxation [A07988 Detail]

Download: New_York-2021-A07988-Introduced.html

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                STATE OF NEW YORK
        ________________________________________________________________________

                                          7988

                               2021-2022 Regular Sessions

                   IN ASSEMBLY

                                      June 4, 2021
                                       ___________

        Introduced  by M. of A. ROZIC -- read once and referred to the Committee
          on Real Property Taxation

        AN ACT to amend the real property  tax  law,  in  relation  to  removing
          certain  soil  depth  requirements,  raising the tax abatement rate of
          non-priority and extending the application deadline from 2023 to  2024
          for purposes of the green roof 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. Subdivision 10 of section 499-aaa of the real property  tax
     2  law, as amended by chapter 79 of the laws of 2019, is amended to read as
     3  follows:
     4    10.  "Green  roof"  shall  mean  an  addition to a roof of an eligible
     5  building that covers at least fifty percent of such building's  eligible
     6  rooftop  space  and  includes  (a) a weatherproof and waterproof roofing
     7  membrane layer that complies with local construction and fire codes, (b)
     8  a root barrier layer, (c) a drainage  layer  that  complies  with  local
     9  construction  and  fire  codes  and  is  designed  so  the drains can be
    10  inspected and cleaned, (d) a filter or separation fabric, (e)  a  growth
    11  medium,  including  natural or simulated soil[, with a depth of at least
    12  two inches], (f) if the depth of the growth medium is  less  than  three
    13  inches,  an  independent water holding layer that is designed to prevent
    14  the rapid drying of the growth medium, such as a non-woven  fabric,  pad
    15  or  foam  mat  or  controlled  flow roof drain, unless the green roof is
    16  certified not to need regular irrigation to maintain  live  plants,  and
    17  (g) a vegetation layer, at least eighty percent of which must be covered
    18  by  live plants such as (i) sedum or equally drought resistant and hardy
    19  plant species, (ii) native  plant  species,  and/or  (iii)  agricultural
    20  plant species.

         EXPLANATION--Matter in italics (underscored) is new; matter in brackets
                              [ ] is old law to be omitted.
                                                                   LBD11522-01-1
        A. 7988                             2

     1    § 2. Paragraphs (b) and (c) of subdivision 1 of section 499-bbb of the
     2  real property tax law, as amended by chapter 79 of the laws of 2019, are
     3  amended to read as follows:
     4    (b) The total amount of such tax abatement commencing on or after July
     5  first, two thousand fourteen and ending on or before June thirtieth, two
     6  thousand  twenty-four,  shall  be  [five]  ten dollars [and twenty-three
     7  cents] per square foot of a green roof pursuant to an approved  applica-
     8  tion  for  tax abatement; provided, however, that the amount of such tax
     9  abatement shall not exceed two hundred thousand dollars. To  the  extent
    10  the  amount of such tax abatement exceeds the total tax liability in any
    11  tax year, any remaining amount may be applied to the  tax  liability  in
    12  succeeding tax years, provided that such abatement must be applied with-
    13  in  five  years of the tax year in which the tax abatement was initially
    14  taken.
    15    (c)  Notwithstanding  paragraph  (b)  of  this  subdivision,  property
    16  located   within   specifically   designated  New  York  city  community
    17  districts, selected by an agency designated by the mayor of the city  of
    18  New  York pursuant to subdivision five of this section, shall receive an
    19  enhanced tax abatement for any green roof [with a growth medium  with  a
    20  depth  of  at  least four inches]. The total amount of such enhanced tax
    21  abatement commencing on or after July first, two thousand  nineteen  and
    22  ending  on  or before June thirtieth, two thousand twenty-four, shall be
    23  fifteen dollars per square foot of a green roof pursuant to an  approved
    24  application  for  enhanced  tax  abatement:  provided, however, that the
    25  amount of such enhanced tax abatement shall not exceed two hundred thou-
    26  sand dollars. To the extent the amount of such  enhanced  tax  abatement
    27  exceeds  the  total  tax liability in any tax year, any remaining amount
    28  may be applied to the tax liability in succeeding  tax  years,  provided
    29  that such abatement must be applied within five years of the tax year in
    30  which the tax abatement was initially taken.
    31    § 3. Subdivision 1 of section 499-ccc of the real property tax law, as
    32  amended  by  chapter  79  of  the  laws  of  2019, is amended to read as
    33  follows:
    34    1. To obtain a tax abatement pursuant to this title, an applicant must
    35  file an application for tax abatement, which may be filed  on  or  after
    36  January  first, two thousand nine, and on or before March fifteenth, two
    37  thousand [twenty-three] twenty-four.
    38    § 4. This act shall take effect immediately.