Bill S5593-2013

Establishes the residential open green space tax abatement for certain properties in a city of one million or more

Establishes the residential open green space tax abatement for certain properties in a city of one million or more; provides an abatement for owners who remove an impermeable surface from a residential yard and replace it with soil and vegetation.

Details

Actions

  • May 21, 2014: referred to real property taxation
  • May 21, 2014: DELIVERED TO ASSEMBLY
  • May 21, 2014: PASSED SENATE
  • May 12, 2014: ADVANCED TO THIRD READING
  • May 7, 2014: 2ND REPORT CAL.
  • May 6, 2014: 1ST REPORT CAL.546
  • Jan 8, 2014: REFERRED TO CITIES
  • May 23, 2013: REFERRED TO CITIES

Meetings

Calendars

Votes

VOTE: COMMITTEE VOTE: - Cities - May 6, 2014
Ayes (5): Lanza, Ball, DeFrancisco, Grisanti, Breslin
Ayes W/R (1): Squadron

Memo

BILL NUMBER:S5593

TITLE OF BILL: An act to amend the real property tax law, in relation to establishing the residential open green space tax abatement for certain properties in a city of one million or more

PURPOSE OR GENERAL IDEA OF BILL: To ensure that land and space within a densely populated urban environment is used responsibly and efficiently for the benefit of all residents.

SUMMARY OF SPECIFIC PROVISIONS: Section one amends Article 4 of the real property tax law by adding a new title 4-D.

Section two sets forth the effective date.

JUSTIFICATION: Across New York City, cemented, or otherwise impermeably coated areas exist behind buildings, adjoining rear yards or creating rear facades. These spaces account for a great deal of unutilized areas within the city. Creating an incentive for home or building owners to remove the existing impermeable materials and replace them with a green space consisting of soil and vegetation will benefit the city as a whole.

This action of "greening the city," will improve the quality of living for all dwellers by enriching the community with more oxygen, reducing the amount of climate changing pollutants in the air and generally improving the city's aesthetic appeal. In addition, taxpayers will benefit because adding vegetation to the landscape reduces storm water runoff and takes pressure off of the sewer system.

In total, this will result in a more inviting community space, healthier inhabitants and a reduced burden on, the city and the taxpayers of New York.

PRIOR LEGISLATIVE HISTORY: New bill.

FISCAL IMPLICATIONS: Undetermined.

EFFECTIVE DATE: This act shall take effect immediately.


Text

STATE OF NEW YORK ________________________________________________________________________ 5593 2013-2014 Regular Sessions IN SENATE May 23, 2013 ___________
Introduced by Sen. GOLDEN -- read twice and ordered printed, and when printed to be committed to the Committee on Cities AN ACT to amend the real property tax law, in relation to establishing the residential open green space tax abatement for certain properties in a city of one million or more THE PEOPLE OF THE STATE OF NEW YORK, REPRESENTED IN SENATE AND ASSEM- BLY, DO ENACT AS FOLLOWS: Section 1. Article 4 of the real property tax law is amended by adding a new title 4-D to read as follows: TITLE 4-D RESIDENTIAL OPEN GREEN SPACE TAX ABATEMENT FOR CERTAIN PROPERTIES IN A CITY OF ONE MILLION OR MORE PERSONS SECTION 499-AAAAA. DEFINITIONS. 499-BBBBB. REAL PROPERTY TAX ABATEMENT. 499-CCCCC. APPLICATION FOR TAX ABATEMENT. 499-DDDDD. CONTINUING REQUIREMENTS. 499-EEEEE. REVOCATION OF TAX ABATEMENT. 499-FFFFF. ENFORCEMENT AND ADMINISTRATION. 499-GGGGG. TAX LIEN AND INTEREST. S 499-AAAAA. DEFINITIONS. WHEN USED IN THIS TITLE, THE FOLLOWING TERMS SHALL HAVE THE FOLLOWING MEANINGS: 1. "APPLICANT" SHALL MEAN (A) WITH RESPECT TO AN ELIGIBLE BUILDING HELD IN THE COOPERATIVE OR CONDOMINIUM FORM OF OWNERSHIP, THE BOARD OF MANAGERS OF A CONDOMINIUM OR THE BOARD OF DIRECTORS OF A COOPERATIVE APARTMENT CORPORATION, OR (B) WITH RESPECT TO ANY OTHER ELIGIBLE BUILD- ING, THE OWNER OF SUCH BUILDING. 2. "APPLICATION FOR TAX ABATEMENT" SHALL MEAN AN APPLICATION FOR A RESIDENTIAL OPEN GREEN SPACE TAX ABATEMENT PURSUANT TO SECTION FOUR HUNDRED NINETY-NINE-CCCCC OF THIS TITLE.
3. "COMPLIANCE PERIOD" SHALL MEAN THE TAX YEAR IN WHICH A TAX ABATE- MENT IS TAKEN. 4. "DEPARTMENT OF FINANCE" SHALL MEAN THE DEPARTMENT OF FINANCE OF A CITY HAVING A POPULATION OF ONE MILLION OR MORE PERSONS. 5. "DESIGNATED AGENCY" SHALL MEAN ONE OR MORE AGENCIES OR DEPARTMENTS OF A CITY HAVING A POPULATION OF ONE MILLION OR MORE PERSONS THAT ARE DESIGNATED BY THE MAYOR OF SUCH CITY TO EXERCISE THE FUNCTIONS, POWERS AND DUTIES OF A DESIGNATED AGENCY PURSUANT TO THIS TITLE. 6. "ELIGIBLE BUILDING" SHALL MEAN RESIDENTIAL REAL PROPERTY, LOCATED WITHIN A CITY HAVING A POPULATION OF ONE MILLION OR MORE PERSONS. NO BUILDING SHALL BE ELIGIBLE FOR MORE THAN ONE TAX ABATEMENT PURSUANT TO THIS TITLE. 7. "ELIGIBLE SPACE" SHALL MEAN THE TOTAL SPACE AVAILABLE THAT IS COVERED WITH AN IMPERMEABLE SURFACE, TO SUPPORT A RESIDENTIAL OPEN GREEN SPACE. 8. "RESIDENTIAL OPEN GREEN SPACE" SHALL MEAN THE AREA OF RESIDENTIAL YARDS, ADJOINING REAR YARDS AND REAR FACADES THAT HAS BEEN ALTERED BY REMOVING AN IMPERMEABLE SURFACE AND HAS BEEN COVERED WITH SOIL AND VEGE- TATION. S 499-BBBBB. REAL PROPERTY TAX ABATEMENT. AN ELIGIBLE BUILDING SHALL RECEIVE AN ABATEMENT OF REAL PROPERTY TAXES AS PROVIDED IN THIS TITLE AND THE RULES PROMULGATED HEREUNDER. 1. THE AMOUNT OF SUCH TAX ABATEMENT SHALL BE FOUR DOLLARS AND FIFTY CENTS PER SQUARE FOOT OF RESIDENTIAL OPEN GREEN SPACE 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. 2. SUCH TAX ABATEMENT SHALL COMMENCE ON JULY FIRST FOLLOWING THE APPROVAL OF AN APPLICATION FOR TAX ABATEMENT BY A DESIGNATED AGENCY, AND SHALL NOT EXCEED ONE YEAR. 3. WITH RESPECT TO ANY ELIGIBLE BUILDING HELD IN THE CONDOMINIUM FORM OF OWNERSHIP THAT RECEIVES A TAX ABATEMENT PURSUANT TO THIS TITLE, SUCH TAX ABATEMENT BENEFITS SHALL BE APPORTIONED AMONG ALL OF THE CONDOMINIUM TAX LOTS WITHIN SUCH ELIGIBLE BUILDING. 4. IF, AS A RESULT OF APPLICATION TO THE TAX COMMISSION OR A COURT ORDER OR ACTION BY THE DEPARTMENT OF FINANCE, THE BILLABLE ASSESSED VALUE FOR THE FISCAL YEAR IN WHICH THE TAX ABATEMENT IS TAKEN IS REDUCED AFTER THE ASSESSMENT ROLL BECOMES FINAL, THE DEPARTMENT OF FINANCE SHALL RECALCULATE THE ABATEMENT SO THAT THE ABATEMENT GRANTED SHALL NOT EXCEED THE ANNUAL TAX LIABILITY AS SO REDUCED. THE AMOUNT EQUAL TO THE DIFFER- ENCE BETWEEN THE ABATEMENT ORIGINALLY GRANTED AND THE ABATEMENT AS SO RECALCULATED SHALL BE DEDUCTED FROM ANY REFUND OTHERWISE PAYABLE OR REMISSION OTHERWISE DUE AS A RESULT OF SUCH REDUCTION IN BILLABLE ASSESSED VALUE. S 499-CCCCC. APPLICATION FOR TAX ABATEMENT. 1. TO OBTAIN A TAX ABATE- MENT PURSUANT TO THIS TITLE, AN APPLICANT MUST FILE AN APPLICATION FOR TAX ABATEMENT, WHICH MAY BE FILED ON OR AFTER JANUARY FIRST, TWO THOU- SAND FOURTEEN, AND ON OR BEFORE MARCH FIFTEENTH, TWO THOUSAND EIGHTEEN. 2. SUCH APPLICATION SHALL BE FILED WITH A DESIGNATED AGENCY NO LATER THAN THE MARCH FIFTEENTH BEFORE THE TAX YEAR, BEGINNING JULY FIRST, FOR WHICH THE TAX ABATEMENT IS SOUGHT. 3. SUCH APPLICATION SHALL CONTAIN THE FOLLOWING: (A) THE NAME AND ADDRESS OF THE APPLICANT AND THE LOCATION OF THE RESIDENTIAL OPEN GREEN SPACE.
(B) PROOF THAT THE APPLICANT RECEIVED ALL REQUIRED CERTIFICATIONS, PERMITS AND OTHER APPROVALS TO CONSTRUCT THE RESIDENTIAL OPEN GREEN SPACE. (C) AN AGREEMENT BY THE APPLICANT, WHICH INCLUDES A MAINTENANCE PLAN, TO MAINTAIN THE RESIDENTIAL OPEN GREEN SPACE DURING THE COMPLIANCE PERI- OD AND FOR A MINIMUM OF THREE YEARS THEREAFTER IN SUCH A MANNER THAT IT CONTINUOUSLY CONSTITUTES A RESIDENTIAL OPEN GREEN SPACE WITHIN THE MEAN- ING OF THIS TITLE AND THE RULES PROMULGATED HEREUNDER. (D) AN AGREEMENT TO PERMIT A DESIGNATED AGENCY OR ITS DESIGNEE TO INSPECT THE RESIDENTIAL OPEN GREEN SPACE AND ANY RELATED STRUCTURES AND EQUIPMENT UPON REASONABLE NOTICE. (E) ANY OTHER INFORMATION OR CERTIFICATIONS REQUIRED BY A DESIGNATED AGENCY PURSUANT TO THIS TITLE AND THE RULES PROMULGATED HEREUNDER. 4. AN APPLICATION FOR TAX ABATEMENT SHALL BE IN ANY FORMAT PRESCRIBED BY A DESIGNATED AGENCY, INCLUDING ELECTRONIC FORM. 5. AN APPLICATION FOR TAX ABATEMENT SHALL BE APPROVED BY A DESIGNATED AGENCY UPON DETERMINING THAT THE APPLICANT HAS SUBMITTED PROOF ACCEPTA- BLE TO SUCH AGENCY THAT THE REQUIREMENTS FOR OBTAINING A TAX ABATEMENT PURSUANT TO THIS TITLE AND THE RULES PROMULGATED HEREUNDER HAVE BEEN MET. THE BURDEN OF PROOF SHALL BE ON THE APPLICANT TO SHOW BY CLEAR AND CONVINCING EVIDENCE THAT THE REQUIREMENTS FOR GRANTING A TAX ABATEMENT HAVE BEEN SATISFIED. 6. UPON NOTIFICATION FROM A DESIGNATED AGENCY THAT AN APPLICATION FOR TAX ABATEMENT HAS BEEN APPROVED, THE DEPARTMENT OF FINANCE SHALL APPLY THE TAX ABATEMENT, PROVIDED THERE ARE NO OUTSTANDING REAL ESTATE TAXES, WATER AND SEWER CHARGES, PAYMENTS IN LIEU OF TAXES OR OTHER MUNICIPAL CHARGES WITH RESPECT TO THE ELIGIBLE BUILDING. S 499-DDDDD. CONTINUING REQUIREMENTS. THE TAX ABATEMENT SHALL BE CONDITIONED UPON: 1. CONTINUING COMPLIANCE DURING THE COMPLIANCE PERIOD WITH ALL APPLI- CABLE PROVISIONS OF LAW, INCLUDING WITHOUT LIMITATION THE LOCAL CONSTRUCTION AND FIRE CODES, MAINTAINING THE RESIDENTIAL OPEN GREEN SPACE IN SUCH A MANNER THAT IT CONTINUOUSLY CONSTITUTES A RESIDENTIAL OPEN GREEN SPACE WITHIN THE MEANING OF THIS TITLE AND THE RULES PROMUL- GATED HEREUNDER, AND PERMITTING A DESIGNATED AGENCY OR ITS DESIGNEE TO INSPECT THE RESIDENTIAL OPEN GREEN SPACE AND ANY RELATED STRUCTURES AND EQUIPMENT UPON REASONABLE NOTICE; AND 2. REAL ESTATE TAXES, WATER AND SEWER CHARGES, PAYMENTS IN LIEU OF TAXES OR OTHER MUNICIPAL CHARGES WITH RESPECT TO AN ELIGIBLE BUILDING NOT HAVING BEEN DUE AND OWING DURING THE COMPLIANCE PERIOD FOR A PERIOD OF SIX MONTHS OR MORE. S 499-EEEEE. REVOCATION OF TAX ABATEMENT. 1. THE DEPARTMENT OF FINANCE SHALL REVOKE, IN WHOLE OR IN PART, ANY TAX ABATEMENT GRANTED PURSUANT TO THIS TITLE WHENEVER A DESIGNATED AGENCY HAS DETERMINED AND NOTIFIED THE DEPARTMENT OF FINANCE THAT: (A) AN APPLICANT HAS FAILED TO COMPLY WITH A REQUIREMENT OF THIS TITLE OR ANY RULE PROMULGATED HEREUNDER AT ANY TIME DURING THE COMPLIANCE PERIOD, INCLUDING WITHOUT LIMITATION ANY OF THE CONTINUING REQUIREMENTS SET FORTH IN SUBDIVISION ONE OF SECTION FOUR HUNDRED NINETY-NINE-DDDDD OF THIS TITLE; (B) AN ELIGIBLE BUILDING HAS NOT BEEN IN COMPLIANCE DURING ALL OR PART OF THE COMPLIANCE PERIOD WITH ANY REQUIREMENT OF THIS TITLE OR ANY RULE PROMULGATED HEREUNDER; (C) THE RESIDENTIAL OPEN GREEN SPACE FOR WHICH A TAX ABATEMENT WAS GRANTED HAS AT ANY TIME DURING THE COMPLIANCE PERIOD FAILED TO MEET ANY
REQUIREMENT FOR A RESIDENTIAL OPEN GREEN SPACE PURSUANT TO THIS TITLE OR ANY RULE PROMULGATED HEREUNDER; OR (D) AN APPLICATION, CERTIFICATION, REPORT OR OTHER DOCUMENT SUBMITTED BY THE APPLICANT CONTAINS A FALSE OR MISLEADING STATEMENT AS TO A MATE- RIAL FACT OR OMITS TO STATE ANY MATERIAL FACT NECESSARY IN ORDER TO MAKE THE STATEMENT THEREIN NOT FALSE OR MISLEADING. 2. THE DEPARTMENT OF FINANCE MAY REVOKE, IN WHOLE OR IN PART, ANY TAX ABATEMENT GRANTED PURSUANT TO THIS TITLE WHENEVER IT HAS DETERMINED THAT AN APPLICANT HAS FAILED TO COMPLY WITH THE CONTINUING REQUIREMENT SET FORTH IN SUBDIVISION TWO OF SECTION FOUR HUNDRED NINETY-NINE-DDDDD OF THIS TITLE. 3. WHERE IT HAS BEEN DETERMINED BY A DESIGNATED AGENCY, AFTER NOTICE TO AND AN OPPORTUNITY TO BE HEARD BY THE ENTITY RECEIVING THE TAX REBATE, THAT A SITUATION DESCRIBED IN ANY OF THE PROVISIONS OF SUBDIVI- SION ONE OF THIS SECTION HAS OCCURRED, SUCH DESIGNATED AGENCY SHALL SO NOTIFY THE DEPARTMENT OF FINANCE NO LATER THAN THE NINETIETH DAY AFTER THE LAST DAY OF THE COMPLIANCE PERIOD. 4. AN APPLICANT SHALL PAY, WITH INTEREST, SUCH PART OF ANY TAX ABATE- MENT RECEIVED PURSUANT TO THIS TITLE THAT REPRESENTS THE PERIOD OF NON- COMPLIANCE AS DETERMINED BY THE DESIGNATED AGENCY OR THE DEPARTMENT OF FINANCE, AS THE CASE MAY BE. IN ADDITION, A DESIGNATED AGENCY MAY DECLARE ANY APPLICANT INELIGIBLE FOR FUTURE TAX ABATEMENT PURSUANT TO THIS TITLE IF ANY APPLICATION, CERTIFICATION, REPORT OR OTHER DOCUMENT SUBMITTED BY THE APPLICANT CONTAINS A FALSE OR MISLEADING STATEMENT AS TO A MATERIAL FACT OR OMITS TO STATE ANY MATERIAL FACT NECESSARY IN ORDER TO MAKE THE STATEMENT THEREIN NOT FALSE OR MISLEADING. S 499-FFFFF. ENFORCEMENT AND ADMINISTRATION. 1. THE DEPARTMENT OF FINANCE SHALL HAVE, IN ADDITION TO ANY OTHER FUNCTIONS, POWERS AND DUTIES THAT HAVE BEEN OR MAY BE CONFERRED ON IT BY LAW, THE FOLLOWING FUNCTIONS, POWERS AND DUTIES TO BE EXERCISED IN ACCORDANCE WITH THIS TITLE: (A) TO APPLY A TAX ABATEMENT; (B) TO REVOKE ALL OR PART OF ANY SUCH TAX ABATEMENT; (C) TO MAKE AND PROMULGATE RULES TO CARRY OUT THE PURPOSES OF THIS TITLE; AND (D) ANY OTHER FUNCTION, POWER OR DUTY NECESSARILY IMPLIED BY THIS TITLE. 2. A DESIGNATED AGENCY SHALL HAVE, IN ADDITION TO ANY OTHER FUNCTIONS, POWERS AND DUTIES THAT HAVE BEEN OR MAY BE CONFERRED ON IT BY LAW, THE FOLLOWING FUNCTIONS, POWERS AND DUTIES TO BE EXERCISED IN ACCORDANCE WITH THIS TITLE: (A) TO RECEIVE, REVIEW, APPROVE AND DENY APPLICATIONS FOR TAX ABATE- MENT; (B) TO INSPECT OPEN SPACES AND ANY RELATED STRUCTURES AND EQUIPMENT; (C) TO PRESCRIBE FORMS AND MAKE AND PROMULGATE RULES TO CARRY OUT THE PURPOSES OF THIS TITLE; (D) TO MAKE THE DETERMINATIONS PROVIDED FOR IN SECTIONS FOUR HUNDRED NINETY-NINE-CCCCC AND FOUR HUNDRED NINETY-NINE-EEEEE OF THIS TITLE AND TO NOTIFY THE DEPARTMENT OF FINANCE OF SUCH DETERMINATIONS; AND (E) ANY OTHER FUNCTION, POWER OR DUTY NECESSARILY IMPLIED BY THIS TITLE. 3. A DESIGNATED AGENCY MAY PROVIDE FOR REASONABLE ADMINISTRATIVE CHARGES OR FEES NECESSARY TO DEFRAY EXPENSES OF ADMINISTERING THE TAX ABATEMENT PROGRAM ESTABLISHED BY THIS TITLE. 4. A DESIGNATED AGENCY AND THE DEPARTMENT OF FINANCE SHALL ESTABLISH PROCEDURES THAT ARE NECESSARY OR APPROPRIATE FOR (A) THE TIMELY NOTIFI-
CATION TO THE DEPARTMENT OF FINANCE BY A DESIGNATED AGENCY OF AN APPROVAL OF AN APPLICATION FOR TAX ABATEMENT OR OF ANY NONCOMPLIANCE PURSUANT TO SECTION FOUR HUNDRED NINETY-NINE-EEEEE OF THIS TITLE AND (B) ANY OTHER INTERAGENCY COORDINATION TO FACILITATE THE PURPOSES OF THIS TITLE. S 499-GGGGG. TAX LIEN AND INTEREST. ALL TAXES, WITH INTEREST, REQUIRED TO BE PAID RETROACTIVELY PURSUANT TO THIS TITLE SHALL CONSTITUTE A TAX LIEN AS OF THE DATE IT IS DETERMINED SUCH TAXES AND INTEREST ARE OWED. ALL INTEREST SHALL BE CALCULATED FROM THE DATE THE TAXES WOULD HAVE BEEN DUE BUT FOR THE TAX ABATEMENT GRANTED PURSUANT TO THIS TITLE AT THE APPLICABLE RATE OR RATES OF INTEREST IMPOSED GENERALLY FOR NON-PAYMENT OF REAL PROPERTY TAX WITH RESPECT TO THE ELIGIBLE BUILDING FOR THE PERI- OD IN QUESTION. S 2. This act shall take effect immediately.

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