NY Real Prop Tax L § 499-CCC (2021)
2021 New York Laws RPT - Real Property Tax Article 4 - Exemptions Title 4-B - Green Roof Tax Abatement for Certain Properties in a City of One Million or More Persons 499-CCC - Application for Tax Abatement.

§ 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-three.   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.