NY Real Prop Tax L § 499-AAA (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-AAA - Definitions.

§  499-aaa.  Definitions. When used in this title, the following terms   shall have the following meanings:1. "Applicant" shall mean (a) with respect  to  an  eligible  building   held  in  the cooperative or condominium form of ownership, the board of   managers of a condominium or the board of  directors  of  a  cooperative   apartment  corporation,  or  (b)  with  respect  to  any  other eligible   building, the owner of such building.2. "Application for tax abatement" shall mean  an  application  for  a   green   roof   tax   abatement   pursuant   to   section   four  hundred   ninety-nine-ccc of this title.3. "Architect" shall mean a person licensed and registered to practice   the profession of architecture under the education law.4. "Compliance period"  shall  mean  the  tax  year  in  which  a  tax   abatement is taken.5.  "Department  of finance" shall mean the department of finance of a   city having a population of one million or more persons.6. "Designated agency" shall mean one or more agencies or  departments   of  a  city  having a population of one million or more persons that are   designated by the mayor of such city to exercise the  functions,  powers   and duties of a designated agency pursuant to this title.7. "Eligible building" shall mean a class one, class two or class four   real property, as defined in subdivision one of section eighteen hundred   two  of  this  chapter, located within a city having a population of one   million or more persons. No building shall be eligible for more than one   tax abatement pursuant to this title.8. "Eligible rooftop space" shall mean the total space available on an   eligible building to support a green roof, as certified by  an  engineer   or  architect  or  other  certified  or  licensed  professional  whom  a   designated agency designates by rule.9. "Engineer" shall mean a person licensed and registered to  practice   the profession of engineering under the education law.10.  "Green  roof"  shall  mean  an  addition to a roof of an eligible   building that covers at least fifty percent of such building's  eligible   rooftop  space  and  includes  (a) a weatherproof and waterproof roofing   membrane layer that complies with local construction and fire codes, (b)   a root barrier layer, (c) a drainage  layer  that  complies  with  local   construction  and  fire  codes  and  is  designed  so  the drains can be   inspected and cleaned, (d) a filter or separation fabric, (e)  a  growth   medium,  including  natural  or simulated soil, with a depth of at least   two inches, (f) if the depth of the growth medium  is  less  than  three   inches,  an  independent water holding layer that is designed to prevent   the rapid drying of the growth medium, such as a non-woven  fabric,  pad   or  foam  mat  or  controlled  flow roof drain, unless the green roof is   certified not to need regular irrigation to maintain  live  plants,  and   (g) a vegetation layer, at least eighty percent of which must be covered   by  live plants such as (i) sedum or equally drought resistant and hardy   plant species, (ii) native  plant  species,  and/or  (iii)  agricultural   plant species.