§ 105-01 — Requirements for the Approval of a Property Tax Abatement Application for the Installation of a Green Roof

§ 105-01 Requirements for the Approval of a Property Tax Abatement Application for the Installation of a Green Roof.

(a) Purpose and applicability. This section establishes the procedure for a property tax abatement application for a green roof as defined in Title 4-B of Article 4 of the New York State Real Property Tax Law (“Title 4-B”). A green roof shall not be eligible for a tax abatement pursuant to Title 4-B if the construction of any of the required elements of the green roof set forth in Title 4-B § 499-aaa(10), except § 499-aaa(10)(a), was commenced prior to August 5, 2008. (b) Designated agency. For purposes of Title 4-B, the designated agency is the Department of Buildings (“Department”). (c) Definitions. The terms used in this section have the same meanings as the terms defined in Title 4-B § 499-aaa. In addition, for purposes of this section, the following terms have the following meanings: (1) Applicant for property tax abatement. The applicant as defined in Title 4-B § 499-aaa, including such applicant’s successors-in-interest. (2) Applicant of record. The registered design professional who files the application for installation with the Department. (3) Application for installation. Construction documents filed with the Department for the installation of green roof space. (4) Compliance period. The tax year, beginning July 1 and ending the following June 30, in which the green roof property tax abatement is taken. (5) Green roof space. Such part of the eligible rooftop space that consists of a green roof. (6) Property tax abatement application. The application, including certifications and agreements required by Title 4-B and this section, that is filed with the Department for a green roof property tax abatement in accordance with Title 4-B. (7) Vegetation layer. The layer of a green roof required by Title 4-B § 499-aaa(10)(g) that, in accordance with generally accepted horticultural practice and as certified by an architect, engineer, New York State licensed and registered landscape architect or a horticulturist with a degree or certificate from an accredited training institute, consists of live plants such as sedum or equally drought resistant and hardy plant species, native plant species, and/or agricultural plant species spaced in such a manner that such plants will cover at least eighty (80) percent of such layer by the end of the compliance period. (d) Codes. All work relating to the installation of a green roof must comply with the requirements of the New York City Construction Codes (“Construction Codes”) contained in Title 28 of the Administrative Code (“Title 28”). All such work must also comply with the requirements of the New York City Electrical Code, the New York City Fire Code, the New York City Energy Conservation Code, the New York City Zoning Resolution and other applicable laws and rules. (e) Application for installation of a green roof. (1) Filing. All property tax abatement applications must be filed with an application for installation that includes an acknowledgement by the applicant of record that the final inspection must be performed by an approved agency in accordance with Administrative Code § 28-116.2.4.2. (i) At the time of submission of the application for installation, the applicant of record must indicate on forms furnished by the Department that such application will be the subject of a property tax abatement application. (ii) The application for installation must include, but not be limited to, the following construction documents and information: (A) Roof plan showing eligible rooftop space and green roof space and providing the net square footage of each. The plan must demonstrate that the green roof does not obstruct access for both firefighting, in accordance with Section 504 of the New York City Fire Code, and maintenance of all roof equipment. (B) Proof, including but not limited to drawings, details and documentation, demonstrating that the green roof meets the definition set forth in Title 4-B § 499-aaa(10), as well as the requirements in applicable provisions of the codes listed in subdivision (d) of this section. Proof must indicate the depth of the growth medium. (C) Design and construction drawings reflecting construction work necessary to enable the building, its structure, the roof structure with the green roof, together with any other existing or added rooftop structures and/or equipment, the roof covering and roof drainage systems to comply with the codes enumerated in subdivision (d) of this section and other requirements set forth in this section and/or Title 4-B. The weight of the green roof shall be considered a superimposed dead load. The design shall consider the green roof in saturated condition. (D) The construction documents required by clauses (A), (B) and (C) of this subparagraph shall not be necessary for an application for a green roof installation of a depth of four inches or less where a structural analysis of the existing building has been performed establishing that such building can, without modification, sustain the load of the green roof in a fully saturated condition in a manner that complies with the codes enumerated in subdivision (d) of this section, provided the applicant of record certifies that the construction work reflected in the application for installation complies with such codes and other requirements set forth in this section and Title 4-B and that the analyses reflected in the requirements of clauses (A), (B) and (C) of this subparagraph have been performed. In making such certifications, the weight of the green roof shall be considered a superimposed dead load. The design shall consider the green roof in saturated condition. Where, in accordance with the provisions of this subdivision, construction documents required by clauses (A), (B) and (C) of this subparagraph are not submitted to the Department, the applicant of record shall perform the inspections for the installation required by paragraph (4) of subdivision (e) and paragraph (1) of subdivision (f) of this section. (2) Document retention. Construction documents required by clauses (A), (B) and (C) of subparagraph (ii) of paragraph (1) of this subdivision, including structural analyses and calculations, regardless of whether submitted to the Department, must be retained for six years by the applicant of record and must be made available upon request of the Department. (3) Permits and technical reports. All required permits must be obtained, including any required electrical permits. Technical Report(s) identifying those responsible for any special, progress and final inspections required by the Construction Codes must be filed with the Department. (4) Inspections. Inspections shall be performed in accordance with Article 116 of Title 28 and Title 4-B after the completion and sign-off of any required electrical work. Final inspection shall be performed in accordance with Administrative Code § 28-116.2.4.2. (5) Job sign-off. Upon completion of work, the applicant of record must submit to the Department completed Technical Reports, including final inspection, and a request for job sign-off pursuant to Administrative Code § 28-116.4. The request must be accompanied by a completed property tax abatement application. If the property tax abatement application is not submitted together with and at the same time as the request for job sign-off, the property tax abatement application shall be denied, and the Department shall not further review or process the property tax abatement application. (f) Property tax abatement application. (1) Title 4-B certification. A registered design professional must inspect the completed green roof and must certify (1) its compliance with the definitions and requirements of Title 4-B, including but not limited to Sections 499-aaa(10) and 499-ccc of Title 4-B and the designation of eligible rooftop space on the drawings, and (2) the square footage of green roof space eligible for tax abatement pursuant to Title 4-B. In making such certification, the registered design professional may rely on the report(s) of a New York State licensed and registered landscape architect or a horticulturist with a degree or certificate from an accredited training institute with respect to whether the green roof’s vegetation layer complies with Title 4-B § 499-aaa(10). (2) Maintenance plan. A registered design professional, New York State licensed and registered landscape architect or a horticulturist with a degree or certificate from an accredited training institute must prepare a maintenance plan for the green roof. Such maintenance plan shall be sufficient to enable the applicant for property tax abatement to maintain the green roof during the compliance period and for a minimum of three (3) years thereafter in such a way that it continuously constitutes a green roof in accordance with Title 4-B and this section. (i) The maintenance plan must require at least semi-annual maintenance inspections of the condition of the roof and plants, contingency plans for irrigation during dry or drought conditions when necessary to ensure the survival of plants, contingency plans for replanting areas where plants have died, and any other corrective measures necessary to ensure that the green roof is maintained in accordance with Title 4-B and this section. (ii) The maintenance plan must include monthly maintenance inspections to ensure that roof drains remain free of debris and in working condition. (iii) The maintenance plan must identify any problems that may be encountered, describe corrective measures for each such problem and identify when and how often such corrective measures are required in order to maintain the green roof in continuous compliance. (iv) The individual who prepared the maintenance plan must certify, either on the property tax abatement application, if such individual is a registered design professional, or in a report provided to the registered design professional filing the property tax abatement application, if such individual is a New York State licensed and registered landscape architect or a horticulturist with a degree or certificate from an accredited training institute, that the maintenance plan complies with this section and that he or she has provided the maintenance plan to the applicant for property tax abatement. Such maintenance plan must be provided to the Department upon request. (3) Application process. A registered design professional must complete the property tax abatement application. Such property tax abatement application must be accompanied by a Title 4-B certification by the property tax abatement applicant or such applicant’s representative that no construction of any required element of the green roof set forth in Title 4-B § 499-aaa(10), except § 499-aaa(10)(a), was commenced prior to August 5, 2008. (4) The completed property tax abatement application, together with the Technical Reports and request for job sign-off, must be filed with the Department by March 15 in order for the property tax abatement to take effect on July 1 of the same calendar year. If a property tax abatement application is filed after March 15, the property tax abatement to which such application relates shall not take effect until July 1 of the following calendar year. (5) Upon receipt and acceptance of the completed property tax abatement application and all applicable fees, the Department shall forward any required documents to the Department of Finance for review and the issuance of the tax abatement. (6) Filing date. The date of filing of the property tax abatement application shall be the date of submission of job sign-off documents and the application for property tax abatement. (g) Compliance period. (1) The applicant for property tax abatement must allow all registered design professionals, landscape architects and horticulturists involved in the installation and maintenance of the green roof and the Department to have access to the green roof and any related structures and equipment for inspection thereof at any time during the compliance period upon reasonable notice. (2) Pursuant to Title 4-B § 499-ddd(1), within the fifteen (15) calendar days prior to the last day of the compliance period, the applicant of record, landscape architect or other registered design professional must inspect the green roof, including without limitation its vegetation layer, to certify its continuing compliance with Title 4-B, this section and applicable provisions of law and rules, including but not limited to the codes enumerated in subdivision (d) of this section. Such inspecting professional must prepare an inspection report and retain such report for six years. Such report must be made available to the Department upon request. If the inspecting professional finds that the green roof is not in compliance with Title 4-B, such inspecting professional must notify the Department in a form and manner prescribed by the Department. (h) Revocation. (1) Should the Department have reason to believe at any time during the compliance period that a condition described in Title 4-B § 499-eee(1) exists, the Department shall inspect or otherwise investigate the condition. If the findings of such inspection or investigation indicate that a condition described in Title 4-B § 499-eee(1) exists, the applicant for property tax abatement must pay the inspection and investigation expenses of the Department. The Department shall notify the applicant for property tax abatement of any findings that indicate that a condition described in Title 4-B § 499-eee(1) exists and provide such applicant with an opportunity to dispute the findings. (2) No later than the ninetieth day after the last day of the compliance period, the Department shall notify the Department of Finance of any findings of noncompliance and shall identify the period of noncompliance. (3) The Department may declare an applicant for property tax abatement ineligible for future tax abatements in accordance with Title 4-B § 499-eee(4). (i) Notification of the New York State Department of Education. In accordance with Title 4-B § 499-fff(3), should the Department determine that any registered design professional or landscape architect involved in the installation and maintenance of the green roof engaged in professional misconduct in making certifications required by Title 4-B or this rule, the Department shall so notify the New York State Department of Education. (Amended City Record 12/30/2024, eff. 1/29/2025)