Bill Text: NY S07045 | 2021-2022 | General Assembly | Amended
Bill Title: Decreases certain soil depth requirements; raises the tax abatement rate of non-priority; extends the application deadline 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) 2022-05-20 - PRINT NUMBER 7045A [S07045 Detail]
Download: New_York-2021-S07045-Amended.html
STATE OF NEW YORK ________________________________________________________________________ 7045--A 2021-2022 Regular Sessions IN SENATE May 25, 2021 ___________ Introduced by Sen. LIU -- read twice and ordered printed, and when printed to be committed to the Committee on Local Government -- recom- mitted to the Committee on Local Government in accordance with Senate Rule 6, sec. 8 -- committee discharged, bill amended, ordered reprinted as amended and recommitted to said committee AN ACT to amend the real property tax law, in relation to decreasing certain soil depth requirements, raising the tax abatement rate of non-priority and extending the application deadline 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 least12[two] one and one-half inches, (f) if the depth of the growth medium is 13 less than three inches, an independent water holding layer that is 14 designed to prevent the rapid drying of the growth medium, such as a 15 non-woven fabric, pad or foam mat or controlled flow roof drain, unless 16 the green roof is certified not to need regular irrigation to maintain 17 live plants, and (g) a vegetation layer, at least eighty percent of 18 which must be covered by live plants such as (i) sedum or equally EXPLANATION--Matter in italics (underscored) is new; matter in brackets [] is old law to be omitted. LBD11522-02-2S. 7045--A 2 1 drought resistant and hardy plant species, (ii) native plant species, 2 and/or (iii) agricultural plant species. 3 § 2. Paragraphs (b) and (c) of subdivision 1 of section 499-bbb of the 4 real property tax law, as amended by chapter 79 of the laws of 2019, are 5 amended to read as follows: 6 (b) The total amount of such tax abatement commencing on or after July 7 first, two thousand fourteen and ending on or before June thirtieth, two 8 thousand [twenty-four] twenty-seven, shall be [five] ten dollars [and9twenty-three cents] per square foot of a green roof pursuant to an 10 approved application for tax abatement; provided, however, that the 11 amount of such tax abatement shall not exceed two hundred thousand 12 dollars. To the extent the amount of such tax abatement exceeds the 13 total tax liability in any tax year, any remaining amount may be applied 14 to the tax liability in succeeding tax years, provided that such abate- 15 ment must be applied within five years of the tax year in which the tax 16 abatement was initially taken. 17 (c) Notwithstanding paragraph (b) of this subdivision, property 18 located within specifically designated New York city community 19 districts, selected by an agency designated by the mayor of the city of 20 New York pursuant to subdivision five of this section, shall receive an 21 enhanced tax abatement for any green roof [with a growth medium with a22depth of at least four inches]. The total amount of such enhanced tax 23 abatement commencing on or after July first, two thousand nineteen and 24 ending on or before June thirtieth, two thousand twenty-four, shall be 25 fifteen dollars per square foot of a green roof pursuant to an approved 26 application for enhanced tax abatement: provided, however, that the 27 amount of such enhanced tax abatement shall not exceed two hundred thou- 28 sand dollars. To the extent the amount of such enhanced tax abatement 29 exceeds the total tax liability in any tax year, any remaining amount 30 may be applied to the tax liability in succeeding tax years, provided 31 that such abatement must be applied within five years of the tax year in 32 which the tax abatement was initially taken. 33 § 3. Subdivision 1 of section 499-ccc of the real property tax law, as 34 amended by chapter 79 of the laws of 2019, is amended to read as 35 follows: 36 1. To obtain a tax abatement pursuant to this title, an applicant must 37 file an application for tax abatement, which may be filed on or after 38 January first, two thousand nine, and on or before March fifteenth, two 39 thousand [twenty-three] twenty-seven. 40 § 4. This act shall take effect immediately.
