Bill Text: NY A06709 | 2015-2016 | General Assembly | Introduced
Bill Title: Establishes a green walls tax abatement for certain properties in a city of one million or more persons; defines "green walls" to mean an addition to one or more exterior walls of an eligible building that is approved for use pursuant to applicable fire and construction codes and is a green facade or a living wall; further defines "green facade" and "living wall".
Spectrum: Partisan Bill (Democrat 1-0)
Status: (Introduced - Dead) 2016-01-06 - referred to real property taxation [A06709 Detail]
Download: New_York-2015-A06709-Introduced.html
S T A T E O F N E W Y O R K
________________________________________________________________________
6709
2015-2016 Regular Sessions
I N A S S E M B L Y
March 30, 2015
___________
Introduced by M. of A. CRESPO -- read once and referred to the Committee
on Real Property Taxation
AN ACT to amend the real property tax law and the education law, in
relation to a green walls 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. The title heading of title 4-B of article 4 of the real
2 property tax law, as added by chapter 461 of the laws of 2008, is
3 amended to read as follows:
4 GREEN ROOF/GREEN WALLS
5 TAX ABATEMENT FOR CERTAIN PROPERTIES
6 IN A CITY OF ONE MILLION OR MORE PERSONS
7 S 2. Subdivisions 2 and 7 of section 499-aaa of the real property tax
8 law, as added by chapter 461 of the laws of 2008, are amended and three
9 new subdivisions 11, 12, and 13 are added to read as follows:
10 2. "Application for tax abatement" shall mean an application for a
11 green roof AND/OR GREEN WALLS tax abatement pursuant to [section four
12 hundred ninety-nine-ccc of] this title.
13 7. "Eligible building" shall mean a class one, class two or class four
14 real property, as defined in subdivision one of section eighteen hundred
15 two of this chapter, located within a city having a population of one
16 million or more persons. No building shall be eligible for more than one
17 tax abatement FOR ADDITION OF A GREEN ROOF OR FOR MORE THAN ONE TAX
18 ABATEMENT FOR ADDITION OF ONE OR MORE GREEN WALLS pursuant to this
19 title.
20 11. "GREEN WALL" SHALL MEAN AN ADDITION TO ONE OR MORE EXTERIOR WALLS
21 OF AN ELIGIBLE BUILDING THAT IS APPROVED FOR USE PURSUANT TO APPLICABLE
22 FIRE AND CONSTRUCTION CODES AND IS: (A) A GREEN FACADE; OR (B) A LIVING
23 WALL.
EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
[ ] is old law to be omitted.
LBD05715-01-5
A. 6709 2
1 12. "GREEN FACADE" SHALL MEAN AN ADDITION TO A BUILDING'S EXTERIOR
2 WALL CONSISTING OF CLIMBING PLANTS OR CASCADING GROUNDCOVERS WHICH ARE
3 TRAINED TO COVER MODULAR TRELLIS PANELS, CABLE AND/OR WIRE-ROPE NET
4 SYSTEMS, OR OTHER SUPPORTING STRUCTURES.
5 13. "LIVING WALL" SHALL MEAN AN ADDITION TO A BUILDING'S EXTERIOR WALL
6 CONSISTING OF PLANTS THAT COVER PRE-VEGETATED PANELS, VERTICAL MODULES
7 OR PLANTED BLANKETS THAT ARE FIXED VERTICALLY TO A STRUCTURAL WALL OR
8 FRAME.
9 S 3. Subdivision 1 of section 499-bbb of the real property tax law, as
10 amended by chapter 524 of the laws of 2013, is amended and two new
11 subdivisions 1-a and 1-b are added to read as follows:
12 1. (a) The amount of such tax abatement FOR A GREEN ROOF for any tax
13 year commencing on or after July first, two thousand nine and ending on
14 or before June thirtieth, two thousand fourteen shall be four dollars
15 and fifty cents per square foot of a green roof pursuant to an approved
16 application for tax abatement; provided, however, that the amount of
17 such tax abatement shall not exceed the lesser of (i) one hundred thou-
18 sand dollars or (ii) the tax liability for the eligible building in the
19 tax year in which the tax abatement is taken.
20 (b) The amount of such tax abatement for any tax year commencing on or
21 after July first, two thousand fourteen and ending on or before June
22 thirtieth, two thousand nineteen, shall be five dollars and twenty-three
23 cents per square foot of a green roof pursuant to an approved applica-
24 tion for tax abatement; provided, however, that the amount of such tax
25 abatement shall not exceed the lesser of (i) two hundred thousand
26 dollars or (ii) the tax liability for the eligible building in the tax
27 year in which the tax abatement is taken.
28 (c) Notwithstanding paragraph (b) of this subdivision, the aggregate
29 amount of tax abatements allowed under this subdivision for the tax year
30 commencing July first, two thousand fourteen and ending June thirtieth
31 two thousand fifteen shall be a maximum of seven hundred fifty thousand
32 dollars, and the aggregate amount of tax abatements allowed under this
33 subdivision for any tax year commencing on or after July first, two
34 thousand fifteen and ending on or before June thirtieth, two thousand
35 nineteen shall be a maximum of one million dollars. No tax abatements
36 shall be allowed under this subdivision for any tax year commencing on
37 or after July first, two thousand nineteen. Such aggregate amount of tax
38 abatements shall be allocated by the department of finance on a pro rata
39 basis among applicants whose applications have been approved by a desig-
40 nated agency. If such allocation is not made prior to the date that the
41 real property tax bill, statement of account or other similar bill or
42 statement is prepared, then the department of finance shall, as neces-
43 sary, after such allocation is made, submit an amended real property tax
44 bill, statement of account or other similar bill or statement to any
45 applicant whose abatement must be adjusted to reflect such allocation.
46 Nothing in this paragraph shall be deemed to affect the obligation of
47 any taxpayer under applicable law with respect to the payment of any
48 installment of real property tax for the fiscal year as to which such
49 allocation is made, which was due and payable prior to the date such
50 amended real property tax bills are sent, and the department of finance
51 shall be authorized to determine the date on which amended bills are to
52 be sent and the installments of real property tax which are to be
53 reflected therein.
54 1-A. THE AMOUNT OF SUCH TAX ABATEMENT FOR GREEN WALLS SHALL BE ESTAB-
55 LISHED BY THE DEPARTMENT OF FINANCE, WHICH MAY VARY SUCH AMOUNT BASED ON
56 DIFFERENCES IN THE CHARACTERISTICS AND ANTICIPATED PUBLIC BENEFITS OF
A. 6709 3
1 DIFFERENT TYPES OF GREEN WALL DESIGN, BUT NO SUCH AMOUNT SHALL BE LESS
2 THAN ONE DOLLAR AND FIFTY CENTS NOR MORE THAN THREE DOLLARS PER SQUARE
3 FOOT OF A GREEN WALL PURSUANT TO AN APPROVED APPLICATION FOR TAX ABATE-
4 MENT; PROVIDED, HOWEVER, THAT THE AMOUNT OF SUCH TAX ABATEMENT SHALL NOT
5 EXCEED THE LESSER OF: (A) AN AMOUNT EQUAL TO THE APPROVED AMOUNT PER
6 SQUARE FOOT TIMES A FACTOR OF TWENTY THOUSAND; OR (B) THE TAX LIABILITY
7 FOR THE ELIGIBLE BUILDING IN THE TAX YEAR IN WHICH THE TAX ABATEMENT IS
8 TAKEN.
9 1-B. AN ELIGIBLE BUILDING MAY APPLY FOR BOTH A GREEN ROOF AND A GREEN
10 WALLS TAX ABATEMENT. THE AMOUNT OF THE COMBINED TAX ABATEMENT FOR SUCH
11 BUILDING AND THE MAXIMUM AMOUNT NOT TO BE EXCEEDED SHALL BE CALCULATED
12 SEPARATELY FOR EACH APPLICATION; PROVIDED, HOWEVER, THAT IN NO EVENT
13 SHALL THE COMBINED AMOUNT OF SUCH TAX ABATEMENTS EXCEED THE TAX LIABIL-
14 ITY FOR THE ELIGIBLE BUILDING IN THE TAX YEAR IN WHICH THE TAX ABATEMENT
15 IS TAKEN.
16 S 4. The real property tax law is amended by adding a new section
17 499-hhh to read as follows:
18 S 499-HHH. GREEN WALLS TAX ABATEMENT. 1. AN ELIGIBLE BUILDING SHALL
19 RECEIVE AN ABATEMENT OF REAL PROPERTY TAXES UNDER TERMS, CONDITIONS AND
20 REQUIREMENTS SUBSTANTIALLY SIMILAR TO THOSE APPLICABLE TO GREEN ROOF TAX
21 ABATEMENTS PURSUANT TO THIS TITLE AND OTHER APPLICABLE PROVISIONS OF
22 LAW, INCLUDING, BUT NOT LIMITED TO FILING OF AN APPLICATION WITH RELATED
23 PROOFS, CERTIFICATIONS AND AGREEMENTS IN A MANNER SUBSTANTIALLY SIMILAR
24 TO THE APPLICATION PROCEDURES SET FORTH IN SECTION FOUR HUNDRED NINETY-
25 NINE-CCC OF THIS TITLE, AND SATISFACTION OF CONTINUING REQUIREMENTS THAT
26 ARE SUBSTANTIALLY SIMILAR TO THOSE SET FORTH IN SECTION FOUR HUNDRED
27 NINETY-NINE-DDD OF THIS TITLE.
28 2. THE DEPARTMENT OF FINANCE AND A DESIGNATED AGENCY SHALL HAVE THE
29 POWER TO ENFORCE AND ADMINISTER THE PROVISIONS OF THIS TITLE RELATING TO
30 GREEN WALL TAX ABATEMENTS IN A MANNER SUBSTANTIALLY SIMILAR TO THE
31 PROVISIONS OF LAW RELATING TO GREEN WALL TAX ABATEMENTS, INCLUDING, BUT
32 NOT LIMITED TO REVOCATION OF TAX ABATEMENTS IN A MANNER SUBSTANTIALLY
33 SIMILAR TO THE PROCEDURES SET FORTH IN SECTION FOUR HUNDRED
34 NINETY-NINE-EEE OF THIS TITLE, AND THE EXERCISE OF POWERS AND DUTIES
35 RELATED TO ENFORCEMENT AND ADMINISTRATION OF THIS TITLE IN A MANNER
36 SUBSTANTIALLY SIMILAR TO THE PROCEDURES SET FORTH IN SECTION FOUR
37 HUNDRED NINETY-NINE-FFF OF THIS TITLE.
38 3. THE DEPARTMENT OF FINANCE AND A DESIGNATED AGENCY SHALL MAKE AND
39 PROMULGATE RULES, PRESCRIBE FORMS AND TAKE ANY AND ALL OTHER ACTIONS
40 NECESSARY TO CARRY OUT THE PURPOSES OF THIS SECTION.
41 S 5. Subdivision 13 of section 6509 of the education law, as added by
42 chapter 461 of the laws of 2008, is amended to read as follows:
43 (13) In the event that any agency designated pursuant to title four-B
44 of article four of the real property tax law (relating to [the] green
45 roof AND GREEN WALLS tax abatement) has reported to the department
46 alleged misconduct by an architect or engineer in making a certification
47 under such title, the board of regents, upon a hearing and a finding of
48 willful misconduct, may revoke the license of such professional or
49 prescribe such other penalty as it determines to be appropriate.
50 S 6. This act shall take effect immediately.
