N.Y.
Real Property Tax Law Section 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-six.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) 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, (ii) 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(iii)
pursuant to paragraph (f) of subdivision ten of § 499-AAA (Definitions)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.
Source:
Section 499-CCC — Application for tax abatement, https://www.nysenate.gov/legislation/laws/RPT/499-CCC (updated Jul. 5, 2024; accessed Oct. 26, 2024).
