A5427-2011 Actions

• May 8, 2012: held for consideration in real property taxation
• Jan 4, 2012: referred to real property taxation
• Feb 18, 2011: referred to real property taxation

A5427-2011 Text

 S T A T E   O F   N E W   Y O R K
 
 
                                         5427
 2011-2012 Regular Sessions
 I N  ASSEMBLY
 February 18, 2011
 
 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:

 

Section 1. The title heading of title 4-B of article  4  of  the  real
 property  tax  law,  as  added  by  chapter  461 of the laws of 2008, is
 amended to read as follows:

 GREEN ROOF/GREEN WALLS
 TAX ABATEMENT FOR CERTAIN PROPERTIES
 IN A CITY OF ONE MILLION OR MORE PERSONS
 

S 2. Subdivisions 2 and 7 of section 499-aaa of the real property  tax
 law,  as added by chapter 461 of the laws of 2008, are amended and three
 new subdivisions 11, 12, and 13 are added to read as follows:

 2. "Application for tax abatement" shall mean  an  application  for  a
 green  roof  AND/OR  GREEN WALLS tax abatement pursuant to [section four
 hundred ninety-nine-ccc of] this title.
 7. "Eligible building" shall mean a class one, class two or class four
 real property, as defined in subdivision one of section eighteen hundred
 two of this chapter, located within a city having a  population  of  one
 million or more persons. No building shall be eligible for more than one
 tax  abatement  FOR  ADDITION  OF  A GREEN ROOF OR FOR MORE THAN ONE TAX
 ABATEMENT FOR ADDITION OF ONE OR  MORE  GREEN  WALLS  pursuant  to  this
 title.
 11.  "GREEN WALL" SHALL 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) A GREEN FACADE; OR (B) A LIVING
 WALL.
 EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
 [ ] is old law to be omitted.
 LBD09560-01-1
 
       A. 5427                             2
 12. "GREEN FACADE" SHALL MEAN AN ADDITION  TO  A  BUILDING'S  EXTERIOR
 WALL  CONSISTING  OF CLIMBING PLANTS OR CASCADING GROUNDCOVERS WHICH ARE
 TRAINED TO COVER MODULAR TRELLIS  PANELS,  CABLE  AND/OR  WIRE-ROPE  NET
 SYSTEMS, OR OTHER SUPPORTING STRUCTURES.
 13. "LIVING WALL" SHALL MEAN AN ADDITION TO A BUILDING'S EXTERIOR WALL
 CONSISTING  OF  PLANTS THAT COVER PRE-VEGETATED PANELS, VERTICAL MODULES
 OR PLANTED BLANKETS THAT ARE FIXED VERTICALLY TO A  STRUCTURAL  WALL  OR
 FRAME.
 

S 3. Subdivision 1 of section 499-bbb of the real property tax law, as
 added  by chapter 461 of the laws of 2008, is amended and two new subdi
 visions 1-a and 1-b are added to read as follows:

 1. The amount of such tax abatement FOR A GREEN  ROOF  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 (a) one
 hundred thousand dollars or (b)  the  tax  liability  for  the  eligible
 building in the tax year in which the tax abatement is taken.
 1-A.  THE AMOUNT OF SUCH TAX ABATEMENT FOR GREEN WALLS SHALL BE ESTAB
 LISHED BY THE DEPARTMENT OF FINANCE, WHICH MAY VARY SUCH AMOUNT BASED ON
 DIFFERENCES IN THE CHARACTERISTICS AND ANTICIPATED  PUBLIC  BENEFITS  OF
 DIFFERENT  TYPES  OF GREEN WALL DESIGN, BUT NO SUCH AMOUNT SHALL BE LESS
 THAN ONE DOLLAR AND FIFTY CENTS NOR MORE THAN THREE DOLLARS  PER  SQUARE
 FOOT  OF A GREEN WALL PURSUANT TO AN APPROVED APPLICATION FOR TAX ABATE
 MENT; PROVIDED, HOWEVER, THAT THE AMOUNT OF SUCH TAX ABATEMENT SHALL NOT
 EXCEED THE LESSER OF: (A) AN AMOUNT EQUAL TO  THE  APPROVED  AMOUNT  PER
 SQUARE  FOOT TIMES A FACTOR OF TWENTY THOUSAND; OR (B) THE TAX LIABILITY
 FOR THE ELIGIBLE BUILDING IN THE TAX YEAR IN WHICH THE TAX ABATEMENT  IS
 TAKEN.
 1-B.  AN ELIGIBLE BUILDING MAY APPLY FOR BOTH A GREEN ROOF AND A GREEN
 WALLS TAX ABATEMENT. THE AMOUNT OF THE COMBINED TAX ABATEMENT  FOR  SUCH
 BUILDING  AND  THE MAXIMUM AMOUNT NOT TO BE EXCEEDED SHALL BE CALCULATED
 SEPARATELY FOR EACH APPLICATION; PROVIDED, HOWEVER,  THAT  IN  NO  EVENT
 SHALL  THE COMBINED AMOUNT OF SUCH TAX ABATEMENTS EXCEED THE TAX LIABIL
 ITY FOR THE ELIGIBLE BUILDING IN THE TAX YEAR IN WHICH THE TAX ABATEMENT
 IS TAKEN.
 

S 4. The real property tax law is amended  by  adding  a  new  section
 499-hhh to read as follows:

 

S  499-HHH.  GREEN  WALLS TAX ABATEMENT. 1. AN ELIGIBLE BUILDING SHALL
 RECEIVE AN ABATEMENT OF REAL PROPERTY TAXES UNDER TERMS, CONDITIONS  AND
 REQUIREMENTS SUBSTANTIALLY SIMILAR TO THOSE APPLICABLE TO GREEN ROOF TAX
 ABATEMENTS  PURSUANT  TO  THIS  TITLE AND OTHER APPLICABLE PROVISIONS OF
 LAW, INCLUDING, BUT NOT LIMITED TO FILING OF AN APPLICATION WITH RELATED
 PROOFS, CERTIFICATIONS AND AGREEMENTS IN A MANNER SUBSTANTIALLY  SIMILAR
 TO  THE APPLICATION PROCEDURES SET FORTH IN SECTION FOUR HUNDRED NINETY
 NINE-CCC OF THIS TITLE, AND SATISFACTION OF CONTINUING REQUIREMENTS THAT
 ARE SUBSTANTIALLY SIMILAR TO THOSE SET FORTH  IN  SECTION  FOUR  HUNDRED
 NINETY-NINE-DDD OF THIS TITLE.
 2.  THE  DEPARTMENT  OF FINANCE AND A DESIGNATED AGENCY SHALL HAVE THE
 POWER TO ENFORCE AND ADMINISTER THE PROVISIONS OF THIS TITLE RELATING TO
 GREEN WALL TAX ABATEMENTS IN  A  MANNER  SUBSTANTIALLY  SIMILAR  TO  THE
 PROVISIONS  OF LAW RELATING TO GREEN WALL TAX ABATEMENTS, INCLUDING, BUT
 NOT LIMITED TO REVOCATION OF TAX ABATEMENTS IN  A  MANNER  SUBSTANTIALLY
 SIMILAR   TO   THE   PROCEDURES   SET  FORTH  IN  SECTION  FOUR  HUNDRED
 NINETY-NINE-EEE OF THIS TITLE, AND THE EXERCISE  OF  POWERS  AND  DUTIES
 RELATED  TO  ENFORCEMENT  AND  ADMINISTRATION  OF THIS TITLE IN A MANNER
 
       A. 5427                             3
 SUBSTANTIALLY SIMILAR TO  THE  PROCEDURES  SET  FORTH  IN  SECTION  FOUR
 HUNDRED NINETY-NINE-FFF OF THIS TITLE.
 3.  THE  DEPARTMENT  OF FINANCE AND A DESIGNATED AGENCY SHALL MAKE AND
 PROMULGATE RULES, PRESCRIBE FORMS AND TAKE ANY  AND  ALL  OTHER  ACTIONS
 NECESSARY TO CARRY OUT THE PURPOSES OF THIS SECTION.
 

S  5. Subdivision 13 of section 6509 of the education law, as added by
 chapter 461 of the laws of 2008, is amended to read as follows:

 (13) In the event that any agency designated pursuant to title  four-B
 of  article  four  of the real property tax law (relating to [the] green
 roof AND GREEN WALLS tax  abatement)  has  reported  to  the  department
 alleged misconduct by an architect or engineer in making a certification
 under  such title, the board of regents, upon a hearing and a finding of
 willful misconduct, may revoke  the  license  of  such  professional  or
 prescribe such other penalty as it determines to be appropriate.
 

S 6. This act shall take effect immediately.

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