Bill Text: NY A06901 | 2023-2024 | General Assembly | Amended

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Bill Title: Relates to raising the tax abatement rate and extending certain deadlines for purposes of the green roof tax abatement for certain properties in a city of one million or more persons.

Spectrum: Moderate Partisan Bill (Democrat 22-7)

Status: (Introduced) 2024-05-23 - substituted by s6409a [A06901 Detail]

Download: New_York-2023-A06901-Amended.html

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                STATE OF NEW YORK
        ________________________________________________________________________

                                         6901--A

                               2023-2024 Regular Sessions

                   IN ASSEMBLY

                                       May 8, 2023
                                       ___________

        Introduced  by  M. of A. ROZIC, DICKENS, EPSTEIN, SIMONE, COLTON, ZINER-
          MAN, REYES -- read once and referred to the Committee on Real Property
          Taxation -- 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 raising the
          tax abatement rate and extending certain deadlines  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  least
    12  [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
    19  drought  resistant  and  hardy plant species, (ii) native plant species,
    20  and/or (iii) agricultural plant species.

         EXPLANATION--Matter in italics (underscored) is new; matter in brackets
                              [ ] is old law to be omitted.
                                                                   LBD07437-03-3
        A. 6901--A                          2

     1    § 2. Subdivision 1 of section 499-bbb of the real property tax law, as
     2  amended by chapter 79 of the  laws  of  2019,  is  amended  to  read  as
     3  follows:
     4    1. (a) The amount of such tax abatement for any tax year commencing on
     5  or  after  July  first,  two  thousand nine and ending on or before June
     6  thirtieth, two thousand fourteen shall be four dollars and  fifty  cents
     7  per  square foot of a green roof pursuant to an approved application for
     8  tax abatement; provided, however, that the amount of such tax  abatement
     9  shall  not exceed the lesser of (i) one hundred thousand dollars or (ii)
    10  the tax liability for the eligible building in the tax year in which the
    11  tax abatement is taken.
    12    (b) The total amount of such tax abatement commencing on or after July
    13  first, two thousand fourteen and ending on or before June thirtieth, two
    14  thousand [twenty-four] twenty-seven, shall be [five]  ten  dollars  [and
    15  twenty-three  cents]  per  square  foot  of  a green roof pursuant to an
    16  approved application for tax  abatement;  provided,  however,  that  the
    17  amount  of  such  tax  abatement  shall  not exceed two hundred thousand
    18  dollars. To the extent the amount of  such  tax  abatement  exceeds  the
    19  total tax liability in any tax year, any remaining amount may be applied
    20  to  the tax liability in succeeding tax years, provided that such abate-
    21  ment must be applied within five years of the tax year in which the  tax
    22  abatement was initially taken.
    23    (c)  Notwithstanding  paragraph  (b)  of  this  subdivision,  property
    24  located  within  specifically  designated  New   York   city   community
    25  districts,  selected by an agency designated by the mayor of the city of
    26  New York pursuant to subdivision five of this section, shall receive  an
    27  enhanced  tax  abatement for any green roof [with a growth medium with a
    28  depth of at least four inches]. The total amount of  such  enhanced  tax
    29  abatement  commencing  on or after July first, two thousand nineteen and
    30  ending on or before June thirtieth, two thousand  [twenty-four]  twenty-
    31  seven, shall be fifteen dollars per square foot of a green roof pursuant
    32  to  an approved application for enhanced tax abatement: provided, howev-
    33  er, that the amount of such enhanced tax abatement shall not exceed  two
    34  hundred  thousand dollars. To the extent the amount of such enhanced tax
    35  abatement exceeds the total tax liability in any tax year, any remaining
    36  amount may be applied to the tax  liability  in  succeeding  tax  years,
    37  provided  that  such  abatement must be applied within five years of the
    38  tax year in which the tax abatement was initially taken.
    39    (d) Notwithstanding paragraph (b) or  (c)  of  this  subdivision,  the
    40  aggregate  amount  of  tax abatements allowed under this subdivision for
    41  the tax year commencing July first, two  thousand  fourteen  and  ending
    42  June thirtieth, two thousand fifteen shall be a maximum of seven hundred
    43  fifty  thousand  dollars,  and  the  aggregate  amount of tax abatements
    44  allowed under this subdivision for any tax year commencing on  or  after
    45  July first, two thousand fifteen and ending on or before June thirtieth,
    46  two thousand [twenty-four] twenty-seven shall be a maximum of [one] four
    47  million  dollars. No tax abatements shall be allowed under this subdivi-
    48  sion for any tax year commencing on or after July  first,  two  thousand
    49  [twenty-four] twenty-seven.
    50    (e)  Such  aggregate  amount  of tax abatements including enhanced tax
    51  abatements, shall be allocated by the department of finance  on  a  [pro
    52  rata]  first  come first serve basis among applicants whose applications
    53  have been approved by a designated agency. If  such  allocation  is  not
    54  made  prior  to  the  date that the real property tax bill, statement of
    55  account or other similar bill or statement is prepared, then the depart-
    56  ment of finance shall, as necessary,  after  such  allocation  is  made,
        A. 6901--A                          3

     1  submit  an amended real property tax bill, statement of account or other
     2  similar bill or statement to  any  applicant  whose  abatement  must  be
     3  adjusted  to reflect such allocation. Nothing in this paragraph shall be
     4  deemed  to  affect  the  obligation of any taxpayer under applicable law
     5  with respect to the payment of any installment of real property tax  for
     6  the  fiscal  year as to which such allocation is made, which was due and
     7  payable prior to the date such amended real property tax bills are sent,
     8  and the department of finance shall be authorized to determine the  date
     9  on which amended bills are to be sent and the installments of real prop-
    10  erty tax which are to be reflected therein.
    11    §  3. Subdivision 1 and paragraph (c) of subdivision 3 of section 499-
    12  ccc of the real property tax law, subdivision 1 as amended by chapter 79
    13  of the laws of 2019 and paragraph (c) of subdivision 3 as added by chap-
    14  ter 461 of the laws of 2008, are amended to read as follows:
    15    1. To obtain a tax abatement pursuant to this title, an applicant must
    16  file an application for tax abatement, which may be filed  on  or  after
    17  January  first, two thousand nine, and on or before March fifteenth, two
    18  thousand [twenty-three] twenty-six.
    19    (c) Certifications, in a form prescribed by a designated agency,  from
    20  an  engineer  or  architect  or other certified or licensed professional
    21  whom a designated agency designates by rule (i) [of  eligible  roof  top
    22  space,  (ii)]  that  a  green  roof  has been constructed on an eligible
    23  building in accordance with this title, the rules promulgated hereunder,
    24  and local construction and fire codes, [(iii)] (ii)  that  a  structural
    25  analysis  of  such  building  has  been  performed establishing that the
    26  building can sustain the load of the green roof  in  a  fully  saturated
    27  condition, and [(iv)] (iii) pursuant to paragraph (f) of subdivision ten
    28  of  section four hundred ninety-nine-aaa of this title, if required. All
    29  certifications required by this title or the rules hereunder  shall  set
    30  forth  the  specific findings upon which the certification is based, and
    31  shall include information sufficient to identify the eligible  building,
    32  the certifying engineer, architect or other professional, and such other
    33  information as may be prescribed by a designated agency.
    34    § 4. This act shall take effect immediately.