New York S 10365: Extends certain deadlines for purposes of the green roof tax abatement for certain properties in a city of one million or more persons

Bill Text

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S10365 Summary:

BILL NOS10365 

&nbsp

SAME ASSAME AS A11378

&nbsp

SPONSORLIU

&nbsp

COSPNSR

&nbsp

MLTSPNSR

&nbsp

Amd §§499-bbb & 499-ccc, RPT L

&nbsp

Extends certain deadlines for purposes of the green roof tax abatement for certain properties in a city of one million or more persons.

Go to top S10365 Actions:

BILL NOS10365 

&nbsp

05/15/2026REFERRED TO CITIES 1

06/03/2026COMMITTEE DISCHARGED AND COMMITTED TO RULES

06/03/2026ORDERED TO THIRD READING CAL.1685

06/03/2026SUBSTITUTED BY A11378

&nbspA11378 AMEND= Rules (Rozic)

&nbsp05/15/2026referred to real property taxation

&nbsp05/19/2026reported referred to ways and means

&nbsp05/28/2026reported referred to rules

&nbsp05/28/2026reported 

&nbsp05/28/2026rules report cal.254

&nbsp05/28/2026ordered to third reading rules cal.254

&nbsp05/29/2026passed assembly

&nbsp05/29/2026delivered to senate

&nbsp05/29/2026REFERRED TO CITIES 1

&nbsp06/03/2026SUBSTITUTED FOR S10365

&nbsp06/03/20263RD READING CAL.1685

&nbsp06/03/2026PASSED SENATE

&nbsp06/03/2026RETURNED TO ASSEMBLY

&nbsp06/18/2026delivered to governor

&nbsp06/26/2026signed chap.153

Go to topS10365 Committee&nbspVotes:

Go to topS10365 Floor&nbspVotes:

There are no Assembly votes for this bill in this legislative session.

Go to topS10365 Text:

 STATE OF NEW YORK
 ________________________________________________________________________

 10365

 IN SENATE

 May 15, 2026
 ___________

 Introduced by Sen. LIU -- read twice and ordered printed, and when
 printed to be committed to the Committee on Cities 1

 AN ACT to amend the real property tax law, in relation to extending
 certain deadlines for purposes of the green roof tax abatement
 for certain properties in a city of one million or more persons

 The People of the State of New York, represented in Senate and Assem-
 bly, do enact as follows:

 1 Section 1. Paragraphs (b), (c) and (d) of subdivision 1 of section
 2 499-bbb of the real property tax law, as amended by chapter 154 of the
 3 laws of 2024, are amended to read as follows:
 4 (b) The total amount of such tax abatement commencing on or after July
 5 first, two thousand fourteen and ending on or before June thirtieth, two
 6 thousand [twenty-seven] thirty-one, shall be ten dollars per square foot
 7 of a green roof pursuant to an approved application for tax abatement;
 8 provided, however, that the amount of such tax abatement shall not
 9 exceed two hundred thousand dollars. To the extent the amount of such
 10 tax abatement exceeds the total tax liability in any tax year, any
 11 remaining amount may be applied to the tax liability in succeeding tax
 12 years, provided that such abatement must be applied within five years of
 13 the tax year in which the tax abatement was initially taken.
 14 (c) Notwithstanding paragraph (b) of this subdivision, property
 15 located within specifically designated New York city community
 16 districts, selected by an agency designated by the mayor of the city of
 17 New York pursuant to subdivision five of this section, shall receive an
 18 enhanced tax abatement for any green roof. The total amount of such
 19 enhanced tax abatement commencing on or after July first, two thousand
 20 nineteen and ending on or before June thirtieth, two thousand [twenty-
 21 seven] thirty-one, shall be fifteen dollars per square foot of a green
 22 roof pursuant to an approved application for enhanced tax abatement:
 23 provided, however, that the amount of such enhanced tax abatement shall
 24 not exceed two hundred thousand dollars. To the extent the amount of
 25 such enhanced tax abatement exceeds the total tax liability in any tax
 26 year, any remaining amount may be applied to the tax liability in
 27 succeeding tax years, provided that such abatement must be applied with-

 EXPLANATION--Matter in italics (underscored) is new; matter in brackets
 [ ] is old law to be omitted.
 LBD15889-01-6

 S. 10365 2

 1 in five years of the tax year in which the tax abatement was initially
 2 taken.
 3 (d) Notwithstanding paragraph (b) or (c) of this subdivision, the
 4 aggregate amount of tax abatements allowed under this subdivision for
 5 the tax year commencing July first, two thousand fourteen and ending
 6 June thirtieth, two thousand fifteen shall be a maximum of seven hundred
 7 fifty thousand dol