2016 New York Laws
RPT - Real Property Tax
Article 4 - EXEMPTIONS
Title 4-B - (499-AAA - 499-GGG) GREEN ROOF TAX ABATEMENT FOR CERTAIN PROPERTIES IN A CITY OF ONE MILLION OR MORE PERSONS
499-AAA - Definitions.

  499-aaa.  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
  building, the owner of such building.
2. "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.
3. "Architect" shall mean a person licensed and registered to practice
  the profession of architecture under the education law.
4. "Compliance period"  shall  mean  the  tax  year  in  which  a  tax
  abatement is taken.
5.  "Department  of finance" shall mean the department of finance of a
  city having a population of one million or more persons.
6. "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.
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 pursuant to this title.
8. "Eligible rooftop space" shall mean the total space available on an
  eligible building to support a green roof, as certified by  an  engineer
  or  architect  or  other  certified  or  licensed  professional  whom  a
  designated agency designates by rule.
9. "Engineer" shall mean a person licensed and registered to  practice
  the profession of engineering under the education law.
10.  "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) an insulation layer  that  complies  with  the
  Energy  Conservation  Construction  Code  of  New  York  state and local
  construction and fire codes, (d) a drainage  layer  that  complies  with
  local  construction  and fire codes and is designed so the drains can be
  inspected and  cleaned,  (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.