Section 499-CCC. Application for tax abatement  


Latest version.
  • 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 thirteen.
        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.