2023 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.