N.Y. Real Property Tax Law § 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 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

one and one-half 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, 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.