N.Y. Real Property Tax Law 499-CCC – Application for tax abatement
§ 499-ccc. Application for tax abatement. 1. To obtain a tax abatement pursuant to this title, an applicant must file an application for tax abatement, which may be filed on or after January first, two thousand nine, and on or before March fifteenth, two thousand twenty-three.
Terms Used In N.Y. Real Property Tax Law 499-CCC
- 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 building, the owner of such building. See N.Y. Real Property Tax Law 499-AAA
- Application for tax abatement: shall mean an application for a green roof tax abatement pursuant to section four hundred ninety-nine-ccc of this title. See N.Y. Real Property Tax Law 499-AAA
- Architect: shall mean a person licensed and registered to practice the profession of architecture under the education law. See N.Y. Real Property Tax Law 499-AAA
- Compliance period: shall mean the tax year in which a tax abatement is taken. See N.Y. Real Property Tax Law 499-AAA
- Department of finance: shall mean the department of finance of a city having a population of one million or more persons. See N.Y. Real Property Tax Law 499-AAA
- 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. See N.Y. Real Property Tax Law 499-AAA
- 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. See N.Y. Real Property Tax Law 499-AAA
- Engineer: shall mean a person licensed and registered to practice the profession of engineering under the education law. See N.Y. Real Property Tax Law 499-AAA
- Evidence: Information presented in testimony or in documents that is used to persuade the fact finder (judge or jury) to decide the case for one side or the other.
- Green roof: shall mean an addition to a roof of an eligible building that covers at least fifty percent of such building's eligible rooftop space and includes (a) a weatherproof and waterproof roofing membrane layer that complies with local construction and fire codes, (b) a root barrier layer, (c) a drainage layer that complies with local construction and fire codes and is designed so the drains can be inspected and cleaned, (d) a filter or separation fabric, (e) a growth medium, including natural or simulated soil, with a depth of at least two inches, (f) if the depth of the growth medium is less than three inches, an independent water holding layer that is designed to prevent the rapid drying of the growth medium, such as a non-woven fabric, pad or foam mat or controlled flow roof drain, unless the green roof is certified not to need regular irrigation to maintain live plants, and (g) a vegetation layer, at least eighty percent of which must be covered by live plants such as (i) sedum or equally drought resistant and hardy plant species, (ii) native plant species, and/or (iii) agricultural plant species. See N.Y. Real Property Tax Law 499-AAA
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 green roof.
(b) Proof that the applicant received all required certifications, permits and other approvals to construct the green roof.
(c) Certifications, in a form prescribed by a designated agency, from an engineer or architect or other certified or licensed professional whom a designated agency designates by rule (i) of eligible roof top space, (ii) that a green roof has been constructed on an eligible building in accordance with this title, the rules promulgated hereunder, and local construction and fire codes, (iii) that a structural analysis of such building has been performed establishing that the building can sustain the load of the green roof in a fully saturated condition, and (iv) pursuant to paragraph (f) of subdivision ten of section four hundred ninety-nine-aaa of this title, if required. All certifications required by this title or the rules hereunder shall set forth the specific findings upon which the certification is based, and shall include information sufficient to identify the eligible building, the certifying engineer, architect or other professional, and such other information as may be prescribed by a designated agency.
(d) An agreement by the applicant, which includes a maintenance plan, to maintain the green roof during the compliance period and for a minimum of three years thereafter in such a manner that it continuously constitutes a green roof within the meaning of this title and the rules promulgated hereunder.
(e) An agreement to permit a designated agency or its designee to inspect the green roof and any related structures and equipment upon reasonable notice.
(f) 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 acceptable 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.