What's happening
This bill extends and expands green roof tax abatements in New York City, increases benefits in certain districts, and updates eligibility requirements.
Why it matters
Extends Green Roof Tax Abatement Program. The bill pushes the expiration date for green roof tax abatements from 2019 to 2024 and allows applications to be filed until 2023, giving property owners and developers more time to benefit from and plan green roof projects.
Significantly Increases Benefits in Certain Areas. Properties in specific New York City community districts (to be chosen by a city agency, prioritizing areas with combined sewage overflow problems and limited green space) can receive an enhanced abatement of $15 per square foot for green roofs with at least four inches of growth medium—almost triple the standard rate—potentially driving more investment in green infrastructure in underserved or environmentally sensitive neighborhoods.
Allows Multi-Year Application of Benefits. If the abatement exceeds a building’s tax liability in one year, the remaining value can now be carried forward for up to five years, making it easier for property owners to fully utilize the incentive, especially for larger or more expensive green roof installations.
Updates Green Roof Requirements and Program Limits. The definition of a "green roof" is updated to reflect current best practices (removing the insulation layer requirement and adding a filter/separation fabric), and the annual citywide cap for abatements is raised to $1 million. This could encourage more applications while ensuring projects use up-to-date construction standards.
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Who cares
Headline styles
Extend Green Roof Tax Break
Plain English, a few words. Used as the page title.
Sponsors
1 Co-sponsor
History
- Signed chap.79
- Delivered to governor
- Returned to senate
- Passed assembly
- Ordered to third reading rules cal.346
- Substituted for A4740B
- Referred to ways and means
- Returned to assembly
- Repassed senate
- Amended on third reading 5554b
- Vote reconsidered - restored to third reading
- Returned to senate
Show 9 earlier actions
- Recalled from assembly
- Referred to ways and means
- Delivered to assembly
- Passed senateVote 59–3
- Ordered to third reading cal.1345
- Committee discharged and committed to rules
- Print number 5554a
- Amend and recommit to local government
- Referred to local government
Companion bill
The same bill in the other chamber. A bill becomes law when one version passes both houses and the governor signs it, so either number can carry it.
Expand Green Roof Tax Breaks
Assembly Floor Calendar · Sponsor Nily Rozic
Full text
4 pagesUnderlined is new[Struck] is removedOfficial text on nysenate.gov ↗
STATE OF NEW YORK
5554--B Cal. No. 1345
2019-2020 Regular Sessions
IN SENATE
May 6, 2019
Introduced by Sen. LIU -- read twice and ordered printed, and when printed to be committed to the Committee on Local Government -committee discharged, bill amended, ordered reprinted as amended and recommitted to said committee -- committee discharged and said bill committed to the Committee on Rules -- reported favorably from said committee, ordered to a third reading, passed by Senate and delivered to the Assembly, recalled, vote reconsidered, restored to third reading, amended and ordered reprinted, retaining its place in the order of third reading
AN ACT to amend the real property tax law, in relation to the green roof tax abatement
The People of the State of New York, represented in Senate and Assembly, do enact as follows:
Section 1. Subdivision 10 of section 499-aaa of the real property tax law, as amended by chapter 524 of the laws of 2013, is amended to read as follows:
10. "Green roof" shall mean an addition to a roof of an eligible building that covers at least fifty percent of such building's eligible rooftop space and includes (a) a weatherproof and waterproof roofing membrane layer that complies with local construction and fire codes, (b) a root barrier layer, (c) [an insulation layer that complies with the Energy Conservation Construction Code of New York state and local construction and fire codes, (d)] a drainage layer that complies with local construction and fire codes and is designed so the drains can be inspected and cleaned, (d) a filter or separation fabric, (e) a growth medium, including natural or simulated soil, with a depth of at least two inches, (f) if the depth of the growth medium is less than three inches, an independent water holding layer that is designed to prevent the rapid drying of the growth medium, such as a non-woven fabric, pad or foam mat or controlled flow roof drain, unless the green roof is certified not to need regular irrigation to maintain live plants, and
EXPLANATION--Matter in italics (underscored) is new; matter in brackets
[ ] is old law to be omitted.
LBD07591-10-9
S. 5554--B 2
(g) a vegetation layer, at least eighty percent of which must be covered by live plants such as (i) sedum or equally drought resistant and hardy plant species, (ii) native plant species, and/or (iii) agricultural plant species.
§ 2. Section 499-bbb of the real property tax law, as added by chapter 461 of the laws of 2008 and subdivision 1 as amended by chapter 524 of the laws of 2013, is amended to read as follows:
§ 499-bbb. Real property tax abatement. An eligible building shall receive an abatement of real property taxes as provided in this title and the rules promulgated hereunder.
1. (a) The amount of such tax abatement for any tax year commencing on or after July first, two thousand nine and ending on or before June thirtieth, two thousand fourteen shall be four dollars and fifty cents per square foot of a green roof pursuant to an approved application for tax abatement; provided, however, that the amount of such tax abatement shall not exceed the lesser of (i) one hundred thousand dollars or (ii) the tax liability for the eligible building in the tax year in which the tax abatement is taken.
(b) The total amount of such tax abatement [for any tax year] commencing on or after July first, two thousand fourteen and ending on or before June thirtieth, two thousand [nineteen] twenty-four, shall be five dollars and twenty-three cents per square foot of a green roof pursuant to an approved application for tax abatement; provided, however, that the amount of such tax abatement shall not exceed [the lesser of (i)] two hundred thousand dollars [or (ii) the tax liability for the eligible building in the tax year in which the tax abatement is taken]. To the extent the amount of such tax abatement exceeds the total tax liability in any tax year, any remaining amount may be applied to the tax liability in succeeding tax years, provided that such abatement must be applied within five years of the tax year in which the tax abatement was initially taken.
(c) Notwithstanding paragraph (b) of this subdivision, property located within specifically designated New York city community districts, selected by an agency designated by the mayor of the city of New York pursuant to subdivision five of this section, shall receive an enhanced tax abatement for any green roof with a growth medium with a depth of at least four inches. The total amount of such enhanced tax abatement commencing on or after July first, two thousand nineteen and ending on or before June thirtieth, two thousand twenty-four, shall be fifteen dollars per square foot of a green roof pursuant to an approved application for enhanced tax abatement: provided, however, that the amount of such enhanced tax abatement shall not exceed two hundred thousand dollars. To the extent the amount of such enhanced tax abatement exceeds the total tax liability in any tax year, any remaining amount may be applied to the tax liability in succeeding tax years, provided that such abatement must be applied within five years of the tax year in which the tax abatement was initially taken.
(d) Notwithstanding paragraph (b) or (c) of this subdivision, the aggregate amount of tax abatements allowed under this subdivision for the tax year commencing July first, two thousand fourteen and ending June thirtieth two thousand fifteen shall be a maximum of seven hundred fifty thousand dollars, and the aggregate amount of tax abatements allowed under this subdivision for any tax year commencing on or after July first, two thousand fifteen and ending on or before June thirtieth, two thousand [nineteen] twenty-four shall be a maximum of one million dollars. No tax abatements shall be allowed under this subdivision for
S. 5554--B 3
any tax year commencing on or after July first, two thousand [nineteen.] twenty-four.
(e) Such aggregate amount of tax abatements including enhanced tax abatements, shall be allocated by the department of finance on a pro rata basis among applicants whose applications have been approved by a designated agency. If such allocation is not made prior to the date that the real property tax bill, statement of account or other similar bill or statement is prepared, then the department of finance shall, as necessary, after such allocation is made, submit an amended real property tax bill, statement of account or other similar bill or statement to any applicant whose abatement must be adjusted to reflect such allocation. Nothing in this paragraph shall be deemed to affect the obligation of any taxpayer under applicable law with respect to the payment of any installment of real property tax for the fiscal year as to which such allocation is made, which was due and payable prior to the date such amended real property tax bills are sent, and the department of finance shall be authorized to determine the date on which amended bills are to be sent and the installments of real property tax which are to be reflected therein.
2. Such tax abatement shall commence on July first following the approval of an application for tax abatement by a designated agency[, and shall not exceed one year].
3. With respect to any eligible building held in the condominium form of ownership that receive a tax abatement pursuant to this title, such tax abatement benefits shall be apportioned among all of the condominium tax lots within such eligible building.
4. If, as a result of application to the tax commission or a court order or action by the department of finance, the billable assessed value for the fiscal year in which the tax abatement is taken is reduced after the assessment roll becomes final, the department of finance shall recalculate the abatement so that the abatement granted shall not exceed the annual tax liability as so reduced. The amount equal to the difference between the abatement originally granted and the abatement as so recalculated shall be deducted from any refund otherwise payable or remission otherwise due as a result of such reduction in billable assessed value.
5. Buildings located within specifically designated New York city community districts, as identified by an agency designated by the mayor of the city of New York, shall be eligible for the enhanced tax abatement described in paragraph (c) of subdivision one of this section. No building located outside of a designated area shall be eligible to receive an enhanced abatement. An agency designated by the mayor of the city of New York shall select community districts on a rolling basis over a period of three years. In selecting community districts, such agency shall prioritize areas in the priority combined sewage overflow tributary areas identified by the city of New York, with particular emphasis on those portions of such city that have been identified by an agency designated by the mayor of such city as lacking green space.
§ 3. Subdivision 1 of section 499-ccc of the real property tax law, as amended by chapter 524 of the laws of 2013, is amended to read as follows:
1. To obtain a tax abatement pursuant to this title, an applicant must file an application for tax abatement, which may be filed on or after January first, two thousand nine, and on or before March fifteenth, two thousand [eighteen] twenty-three.
S. 5554--B 4
§ 4. This act shall take effect June 30, 2019; provided, however, that if this act shall have become a law after such date, this act shall take effect immediately and shall be deemed to have been in full force and effect on and after June 30, 2019.
Reflowed for reading: line numbers and page breaks removed. Cite the official text.
Sponsor's memo
Title of bill
An act to amend the real property tax law, in relation to the green roof tax abatement
Purpose
To catalyze the green roof market by creating a two tiered structure that retains the citywide credit of $5.23 per square foot of a green roof and $15.00 per square foot that shall only be offered to priority community districts on a rolling three year basis.
Summary of provisions
Section 1 amends subdivision 10 of section 499-aaa of the real property tax law to provide a definition of "green roof"
Section 2 amends 499-bbb of the real property tax law to provide a tax abatement rate of five dollars and twenty three cents per square foot of a green roof commencing on or after July first, two thousand fourteen and ending on or before June thirtieth, two thousand twenty-four. Creates an enhanced abatement of fifteen dollars per square foot of a green roof to properties located within specifically designated New York city community districts, selected by the mayor of the city of New York, commencing on or after July first, two thousand nineteen and ending on or before June thirtieth, two thousand twenty-four. Such aggregate amount of tax abatements, including enhanced tax abatements, shall be a maximum of one million dollars.
Section 3 establishes application criteria and extends the deadline by which the application may be filed to on or before March fifteenth, two thousand twenty-three.
Section 4 sets forth the effective date.
Justification
This bill is intended to catalyze the green roof market by creating a two tiered structure that retains the citywide credit of $5.23 per square foot of a green roof and $15.00 per square foot that would only be offered to priority community districts. It would also provide roll- ing priority areas by targeting designated New York city community districts chosen for their potential to minimize net storm-water runoff and increase green space. Targeting the abatement in this manner should allow officials and non-profits to conduct much more focused outreach to potentially interested building owners and spur development of a crit- ical mass of green roofs in a given community.
A $15 credit offered as an enhanced abatement to specifically designated community districts would align with similar credits offered in cities like Washington and Philadelphia. As of 2012, only seven buildings have partaken of the $5 credit. Research suggests a $15 credit would be enough to meaningfully boost take-up.
Legislative history
This is a new bill in the Assembly.
Fiscal impact to the state
To be determined.
Effective date
This act shall take effect June 30, 2019; provided, however, that if this act shall have become a law after such date, this act shall take effect immediately and shall be deemed to have been in full force and effect on and after June 30, 2019.
Summaries, headlines and scores are AI-generated from the official bill text. How we score bills. Source: NYS Open Legislation.