§ 499-AAA — Definitions

New York § 499-AAA

• Jurisdiction: New York
• Law RPT: Real Property Tax
• Title 4-B: Green Roof Tax Abatement For Certain Properties In a City of One Million or More Persons
• Art. 4: Exemptions

Text

§ 499-aaa. Definitions. When used in this title, the following terms\nshall have the following meanings:\n 1. "Applicant" shall mean (a) with respect to an eligible building\nheld in the cooperative or condominium form of ownership, the board of\nmanagers of a condominium or the board of directors of a cooperative\napartment corporation, or (b) with respect to any other eligible\nbuilding, the owner of such building.\n 2. "Application for tax abatement" shall mean an application for a\ngreen roof tax abatement pursuant to section four hundred\nninety-nine-ccc of this title.\n 3. "Architect" shall mean a person licensed and registered to practice\nthe profession of architecture under the education law.\n 4. "Compliance period" shall mean the tax year in which a tax\nabatement is taken.\n 5. "Department of finance" shall mean the department of finance of a\ncity having a population of one million or more persons.\n 6. "Designated agency" shall mean one or more agencies or departments\nof a city having a population of one million or more persons that are\ndesignated by the mayor of such city to exercise the functions, powers\nand duties of a designated agency pursuant to this title.\n 7. "Eligible building" shall mean a class one, class two or class four\nreal property, as defined in subdivision one of section eighteen hundred\ntwo of this chapter, located within a city having a population of one\nmillion or more persons. No building shall be eligible for more than one\ntax abatement pursuant to this title.\n 8. "Eligible rooftop space" shall mean the total space available on an\neligible building to support a green roof, as certified by an engineer\nor architect or other certified or licensed professional whom a\ndesignated agency designates by rule.\n 9. "Engineer" shall mean a person licensed and registered to practice\nthe profession of engineering under the education law.\n 10. "Green roof" shall mean an addition to a roof of an eligible\nbuilding that includes (a) a weatherproof and waterproof roofing\nmembrane layer that complies with local construction and fire codes, (b)\na root barrier layer, (c) a drainage layer that complies with local\nconstruction and fire codes and is designed so the drains can be\ninspected and cleaned, (d) a filter or separation fabric, (e) a growth\nmedium, including natural or simulated soil, with a depth of at least\none and one-half inches, (f) if the depth of the growth medium is less\nthan three inches, an independent water holding layer that is designed\nto prevent the rapid drying of the growth medium, such as a non-woven\nfabric, pad or foam mat, and (g) a vegetation layer, at least eighty\npercent of which must be covered by live plants such as (i) sedum or\nequally drought resistant and hardy plant species, (ii) native plant\nspecies, and/or (iii) agricultural plant species.\n