What's happening
This bill establishes standards and certification for green roofs and creates a tax credit for their installation in New York.
Why it matters
Environmental safeguards are built in. The bill mandates both pre- and post-installation inspections of green roofs, with specific criteria to prevent the use of invasive species, minimize allergens, and avoid harmful chemical runoff. This means green roofs installed under this program are more likely to deliver environmental benefits—like air quality improvement and stormwater management—without causing unintended harm.
Consumer and installer clarity. By establishing statewide standards and a certification process for green roof materials and maintenance practices, the bill protects property owners from ineffective or environmentally damaging products, and gives installers clear guidelines to follow, reducing liability and confusion.
Equitable access and shared benefits. The tax credit can be claimed not just by individual homeowners but also proportionally by residents of condos and co-ops, making the financial benefits of green roof installation accessible to more New Yorkers, including those in multi-family buildings.
Supports longer-term adoption. Any unused portion of the green roof tax credit can be carried forward for up to five years, allowing homeowners to benefit even if their tax liability is low in the year of installation—potentially increasing uptake among a wider range of income levels.
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Who cares
Headline styles
Certify and Credit Green Roofs
Plain English, a few words. Used as the page title.
Sponsors
2 Co-sponsors
History
- Referred to finance
- Referred to finance
Full text
3 pagesUnderlined is new[Struck] is removedOfficial text on nysenate.gov ↗
STATE OF NEW YORK
947
2019-2020 Regular Sessions
IN SENATE
January 9, 2019
Introduced by Sens. O'MARA, ADDABBO, CARLUCCI -- read twice and ordered printed, and when printed to be committed to the Committee on Finance
AN ACT to amend the executive 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
The People of the State of New York, represented in Senate and Assembly, do enact as follows:
Section 1. The executive law is amended by adding a new section 94-c to read as follows:
§ 94-c. Green roof inspection and certification. 1. The secretary shall develop and implement a program to evaluate and set standards for the plant material utilized in green roof construction in the state and for environmentally acceptable chemical fertilizers used in the maintenance of green roofs. Such program shall include criteria for inspection and certification of green roof plans prior to installation and inspection after installation. Such pre-installation criteria for certification shall include, but not be limited to: height, growth rate, drought tolerance, root systems, irrigation or nutritional requirements, maintenance requirements, production of seeds likely to invade nearby landscapes, generation of allergens and remedial air filtration. The commissioner shall implement a program to inform commercial installers and the public of any prohibitions and recommendations. Inspection after installation shall include, in addition to pre-installation criteria, the testing of runoff water for environmentally unacceptable chemical fertilizers.
2. The secretary may delegate to qualified personnel of county and city building inspectors his or her duties of review and approval of plans and issuance of certification required in subdivision one of this section, subject to such conditions as he or she may establish.
3. For purposes of this section "green roof" shall mean roofing on a building constructed of from two to four inches of soil and drainage
EXPLANATION--Matter in italics (underscored) is new; matter in brackets
[ ] is old law to be omitted.
LBD05706-01-9
S. 947 2
material supporting plant material with foliage from two to four inches high designed to provide maximum groundcover, water retention, erosion resistance, and respirative transpiration of moisture.
§ 2. Section 606 of the tax law is amended by adding a new subsection (jjj) to read as follows:
(jjj) Green roof installation credit. (1) General. An individual taxpayer shall be allowed a credit for taxable years beginning on or after January first, two thousand twenty-one against the tax imposed by this article for the installation of a green roof. The amount of the credit shall be twenty-five percent of qualified green roof installation expenditures, but shall not exceed the maximum credit of five thousand dollars.
(2) Qualified green roof installation expenditures. (A) The term "qualified green roof installation expenditures" means expenditures for the purchase, construction and installation of a green roof which is installed in connection with residential property which is (i) located in this state and (ii) which is used by the taxpayer as his or her principal residence at the time the green roof is placed in service.
(B) Such qualified expenditures shall include expenditures for materials, including but not limited to, irrigation systems, production of seed and root systems and labor costs properly allocable to on-site preparation, assembly and original installation, architectural and engineering services, pre-installation criteria for installation and designs and plans directly related to the construction or installation of the green roof.
(C) Such qualified expenditures shall not include interest or other finance charges.
(3) Green roof pre-installation criteria. The term "green roof preinstallation criteria" shall include, but not be limited to, height, growth rate, drought tolerance, irrigation or nutritional requirements, generation of allergens and remedial air filtration and testing of runoff water for environmentally unacceptable chemical fertilizers.
(4) Condominium/cooperative housing. Where a green roof is installed by a condominium management association or a cooperative housing corporation, a taxpayer who is a member of the condominium management association or who is a tenant-stockholder in the cooperative housing corporation may for the purpose of this subsection claim a proportionate share of the total expenses as expenditure for the purposes of the credit attributable of his or her principal residence.
(5) Multiple taxpayers. Where a green roof is purchased and installed in a principal residence shared by two or more taxpayers, the amount of the credit allowable under this subsection for each such taxpayer shall be prorated according to the percentage of the total expenditure for such roof contributed by each taxpayer.
(6) Grants. For purposes of determining the amount of the expenditure incurred in purchasing and installing the green roof, the amount of any federal, state or local grant received by the taxpayer, which was used for the purchase and/or installation of such roof and which was not included in the federal gross income of the taxpayer, shall not be included in the amount of such expenditures.
(7) When credit allowed. The credit provided for in this subsection shall be allowed with respect to the taxable year, commencing after January first, two thousand twenty-one, in which the green roof is installed.
(8) Carryover of credit. If the amount of the credit, and carryovers of such credit, allowable under this subsection for any taxable year
S. 947 3
shall exceed the taxpayer's tax for such year, such excess amount may be carried over to the five taxable years next following the taxable year with respect to which the credit is allowed and may be deducted from the taxpayer's tax for such year or years.
§ 3. This act shall take effect immediately provided that section one of this act shall take effect January 1, 2021 and that section two of this act shall apply to taxable years commencing on or after January 1, 2021; provided, however, that effective immediately, the addition, amendment and/or repeal of any rule or regulation necessary for the implementation of this act on its effective date are authorized and directed to be made and completed on or before such effective date.
Reflowed for reading: line numbers and page breaks removed. Cite the official text.
Sponsor's memo
Title of bill
An act to amend the executive 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
This legislation would require the Secretary of State to establish stan- dards for inspection and certification of green roofs and provides for a green roof installation credit.
Summary of specific provisions
Section 1. The Executive Law is amended by adding a new section 94-c to read as follows:
Read the full memo (777 words)
94-c Green roof inspection and certification. 1. The secretary shall develop and implement a program to evaluate and set standards for the plant. material utilized in green roof construction in the state and for environmentally acceptable chemical fertilizers used in the maintenance of green roofs. The commissioner will implement a program to inform installers and the public of prohibitions and recommendations. 2. The secretary may delegate to qualified personnel of county and city build- ing inspectors his or her duties of review and approval of plans and issuance of certification required. 3. Defines the term "green roof."
Section 2. Section 69 of the Tax Law is amended by adding a new subsection (ccc) to read as follows: (ccc) Green roof installation cred- it. (1) An individual taxpayer shall be allowed a credit for taxable years beginning on or after January 1, 2021 against the tax imposed by this article for the installation of a green roof. The amount of the credit shall be 25t of qualified green roof installation expenditures, but shall not exceed, the maximum credit of 25,000. (2) Qualified green roof installation expenditures. (A) Defines the term "qualified, green roof installation expenditures. (E) Names what is included in Qualified expenditures. (C) Qualified expenditures shall not include interest or other finance charges. (3) Defines the term "green roof pre-installation criteria." (4) Details tax specifics when a green roof is installed by a condominium management association or a cooperative housing corporation. (5) Details tax policy if a green roof is purchased and installed in a principal residence shared by two or more taxpayers, the amount of the credit allowable under this subsection shall be prorated according to the percentage of the total expenditure for such roof contributed by each taxpayer. (6) The amount of any federal, state or local grant received by the taxpayer, which was used for the purchase and/or instal- lation of such roof and which was not included in the federal gross income of the taxpayer, shall not be included in the amount of such expenditure. (7) Credits provided shall be allowed with respect to the taxable year, commencing after January 1, 2021, in which the green roof is installed. (8) if the amount of the credit and carryovers of such credit shall exceed the taxpayer's tax for such year, the excess may be carried over to the five taxable years next following the taxable year with respect to which the credit is allowed and may be deducted from the taxpayer's tax for such year or years.
Section. 3. Establishes the effective date as detailed below.
Justification
In addition to the aesthetic value of the roof garden for the resident(s) of the building where it is installed, the green roof would also serve several other functions. First, the gardens absorb the heat of the sun without heating the temperature of the building, which keeps the building cooler in the summer and requires less energy output by the resident(s). 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 $510-$524 Per square foot, which is why a tax credit would add an extra incentive for building owners to install roof gardens.
Prior legislative history
S. 2283 of 2018 S. 6971 of 2016 A. 5166-A of 2013/2014 A. 7046 of 2011/2012 A. 7413-A and S. 2763-A of 2009/2010 Similar to: S. 4362-A of 2007/2003
Fiscal implications
The fiscal implications of this legislation are to be determined.
Effective date
This act shall take effect immediately provided that section one of this act shall take effect January. 1, 2021 and that section two of this act shall apply to taxable years commencing on or after January 1, 2021; provided, however, that effective immediately, the addition, amendment and/or repeal of any rule or regulation necessary for the implementation of this act on its effective date are authorized and directed to be made and completed on or before such effective date.
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