Requires the commissioner of environmental conservation to establish standards for and a program of inspection and certification of green roofs prior to and after installation, including standards for environmentally acceptable chemical fertilizers and the testing of runoff water for evidence of such fertilizers; further establishes a green roof installation tax credit in the amount of fifty-five percent of qualified expenditures with a credit maximum of five thousand dollars.
TITLE OF BILL: An act to amend the environmental conservation 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: To develop standards for the installation and an maintenance "green roofs", better known as roof gardens, and to provide a tax credit for home owners to install such gardens.
SUMMARY OF SPECIFIC PROVISIONS:
Section 1: Amends the environmental conservation law by adding a new section 3-0308, which would require the commissioner of the Department of Environmental Conservation to develop a program to evaluate and set standards for green roof construction and certification.
Section 2: Amends the tax law by adding a new subsection (u) to section 606 which would provide a tax credit for the installation of roof garden of 55%. of the installation cost that shall not exceed $5,000.
Section 3: Provides for an effective date.
JUSTIFICATION: In addition to the aesthetic value of roof gardens for the residents of buildings where they are installed, green roofs serve several important functions. First, the gardens absorb the heat of the sun without heating the temperature of the building which keeps the buildings cooler in the summer and requires less energy output by residents. 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 $10-$24 per square foot which is why a tax credit would add an extra incentive for building owners to install roof gardens.
PRIOR LEGISLATIVE HISTORY: 2011-2012- S. 7051 - Referred to En. Con. Committee 2009-10: A.1803 - Referred to Environmental Conservation/S.863 Referred to Environmental Conservation 2007-08: A.S449-A - Referred to Ways and Means/S.4362A Referred to Environmental Conservation
FISCAL IMPLICATIONS: To be determined.
EFFECTIVE DATE: This act shall take effect immediately provided that section one of this act shall take effect on the one hundred eightieth day after it
shall have become a law and that section 2 of this act shall apply to taxable years commencing on or after January 1, 2014; 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.
STATE OF NEW YORK ________________________________________________________________________ 2444 2013-2014 Regular Sessions IN SENATE January 17, 2013 ___________Introduced by Sen. KLEIN -- read twice and ordered printed, and when printed to be committed to the Committee on Environmental Conservation AN ACT to amend the environmental conservation 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 installa- tion credit THE PEOPLE OF THE STATE OF NEW YORK, REPRESENTED IN SENATE AND ASSEM- BLY, DO ENACT AS FOLLOWS: Section 1. The environmental conservation law is amended by adding a new section 3-0308 to read as follows: S 3-0308. GREEN ROOF INSPECTION AND CERTIFICATION. 1. THE COMMISSIONER 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-INS- TALLATION 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 RECOMMENDA- TIONS. INSPECTION AFTER INSTALLATION SHALL INCLUDE, IN ADDITION TO PRE-INSTALLATION CRITERIA, THE TESTING OF RUNOFF WATER FOR ENVIRON- MENTALLY UNACCEPTABLE CHEMICAL FERTILIZERS. 2. THE COMMISSIONER 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.EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets [ ] is old law to be omitted. LBD02640-01-3 S. 2444 2
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 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. S 2. Section 606 of the tax law is amended by adding a new subsection (u) to read as follows: (U) GREEN ROOF INSTALLATION CREDIT. (1) GENERAL. AN INDIVIDUAL TAXPAY- ER SHALL BE ALLOWED A CREDIT FOR TAXABLE YEARS BEGINNING ON OR AFTER JANUARY FIRST, TWO THOUSAND FIFTEEN AGAINST THE TAX IMPOSED BY THIS ARTICLE FOR THE INSTALLATION OF A GREEN ROOF. THE AMOUNT OF THE CREDIT SHALL BE FIFTY-FIVE PERCENT OF QUALIFIED GREEN ROOF INSTALLATION EXPEND- ITURES, 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 PRIN- CIPAL RESIDENCE AT THE TIME THE GREEN ROOF IS PLACED IN SERVICE. (B) SUCH QUALIFIED EXPENDITURES SHALL INCLUDE EXPENDITURES FOR MATERI- ALS, 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 ENGI- NEERING 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 PRE-INSTALLATION 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 CORPO- RATION, A TAXPAYER WHO IS A MEMBER OF THE CONDOMINIUM MANAGEMENT ASSOCI- ATION OR WHO IS A TENANT-STOCKHOLDER IN THE COOPERATIVE HOUSING CORPO- RATION MAY FOR THE PURPOSE OF THIS SUBSECTION CLAIM A PROPORTIONATE SHARE OF THE TOTAL EXPENSES AS EXPENDITURE FOR THE PURPOSES OF THE CRED- IT ATTRIBUTABLE TO 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 FIFTEEN, IN WHICH THE GREEN ROOF IS INSTALLED.S. 2444 3
(8) CARRYOVER OF CREDIT. IF THE AMOUNT OF THE CREDIT, AND CARRYOVERS OF SUCH CREDIT, ALLOWABLE UNDER THIS SUBSECTION FOR ANY TAXABLE YEAR 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. S 3. This act shall take effect immediately provided that section one of this act shall take effect on the one hundred eightieth day after it shall have become a law and that section two of this act shall apply to taxable years commencing on or after January 1, 2015; 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 is authorized and directed to be made and completed on or before such effective date.