Requires the commissioner of environmental conservation to establish standards for inspection and certification of green roofs and provides for a green roof installation credit

11 Co-sponsors

• Tony Avella
• Phil Boyle
• David Carlucci
• Adriano Espaillat
• Brad Hoylman-Sigal
• George Latimer
• Marc Panepinto
• Kevin S. Parker
• Diane J. Savino
• Daniel L. Squadron
• David J. Valesky

BILL NUMBER:S1814

Title of bill

An act to amend the environmental conservation law, in relation to pre-installation review and certification of green roof materials; and to amend the tax law, in relation to establishing a green roof installation credit

Purpose or general idea of bill

The purpose of this bill is to promote the increased construction of and number of "green roofs", also known as roof gardens, established on residential and mixed used residential/commercial buildings. The establishment of additional green roofs can be a beneficial tool to help increase the absorption of carbon gasses in urban and other thickly settled areas and help to cool such areas in the summer. Further, such roof gardens can help to minimize the amount of rain water runoff that needs to be channeled to and disposed of in an urban area's storm water drainage system and water treatment facilities. The bill establishes standards for the construction and maintenance "green roofs" and provides a tax credit for home owners that install such qualified gardens.

Summary of specific provisions

Section 1: Adds a new Environmental Conservation Law section 3-0308, to authorize the Department of Environmental Conservation to develop a program to establish standards for the construction of certified green roofs that are eligible for a personal income tax credit pursuant to big]. section 2. The standards to be established by the Department should help to facilitate the establishment of such green roofs, but such standards should be done in a manner to increase the success rate and benefits derived from such green roofs.

Section 2: Adds Tax Law section 606 (v) to provide a partial personal income tax credit for the costs associated with the installation of a qualified green roof (roof garden). The tax credit shall consist of 55% of the installation costs of such roof and shall be capped at $5,000. It also provides for a method to apportion the personal income tax between two or more taxpayers that reside in the same building that has a green roof installed.

Justification

In addition to the aesthetic value of roof gardens for the residents of buildings where they are installed, green roofs serve several important ecologically important functions. First, the gardens absorb the heat of the sun without heating the temperature of the building which keeps the buildings cooler in the summer and requires less energy output by residents. Second, as we all know, plants produce oxygen and absorb carbon dioxide. In congested urban areas where very few trees and shrubs exist, this is a simple way to increase the amount of oxygen in urban areas.

Commercial installation of roof gardens can cost $10-$24 per square foot which is why a tax credit would add an extra incentive for building owners to install roof gardens.

Prior legislative history

2013-2014- S. 2444 - Referred to Finance 2011-2012- S. 7051 - Referred to En. Con. Committee 2009-10: A.1803 - Referred to Environmental Conservation/S.863 Referred to Environmental Conservation 2007-08: A.S449-A Referred to Ways and Means/S.4362A -Referred to Environmental Conservation

Fiscal implications

To be determined.

Effective date

This act shall take effect immediately provided that section one of this act shall take effect on the one hundred eightieth day after it shall have become a law and bill section 2 shall apply to taxable years commencing on or after January 1, 2017.