Green roofs provide a number of environmental and user experience benefits. They can also provide property tax abatements if the right conditions are met and an application is filed. The criteria for an abatement haven’t changed, but the filing process has.
What Is the Green Roof Tax Abatement?
The Green Roof Tax Abatement offers a one-time property tax abatement for properties with green roofs. Eligibility is determined by the New York City Department of Buildings (DOB), and the abatement is administered by the Department of Finance.
The abatement is currently calculated at $10.00 per square foot of green roof space; in areas designated Priority Zones because of their susceptibility to high levels of heat stress, the abatement is $15.00 per square foot of green roof space. Priority Zones are currently in the following districts:
- Bronx: 1, 2, 3, 4, 5, 6, 11
- Brooklyn: 3, 4, 5, 8, 9, 16, 17
- Manhattan: 10
The Green Roof abatement is capped at the lesser of $200,000 or the amount of property tax owed that year. If your rebate would be more than the taxes you owe, you can apply the difference to future property payments within five years of the year of the initial abatement.
What Qualifies as a “Green Roof” for Tax Abatement Purposes?
“Green roof” has a very specific meaning when it comes to property tax abatements. It’s worth understanding these requirements early on, because meeting them can mean real tax savings for owners.
To be eligible, a green roof must have four layers:
- Vegetation layer (plants). The vegetation layer has to include drought-resistant and hardy plant species that will cover at least 80% of the layer within one year of the tax abatement being granted. The vegetation layer must be certified by a New York State-licensed and registered architect, engineer, landscape architect, or a horticulturist with a degree or certificate from an accredited training institute.
- Membrane layer. The membrane must be weatherproof and waterproof, appropriate for rooftops, and compliant with New York City Construction and Fire Codes.
- Root barrier layer.
- Drainage layer. The layer must be able to be inspected and cleaned.
The green roof must also include natural soil, simulated soil, or any other growth medium at least two inches deep. If the layer is less than three inches deep, a separate water-holding layer must be incorporated, absent certification that it isn’t needed.
Lastly, the green roof must have a semi-annual inspection and monthly drain inspections. There must be plans in place for plant replacement, and the green roof must be maintained for at least four years after the tax abatement is granted.
Are There Any Additional Requirements to Apply for a Green Roof Property Tax Abatement?
Yes, there are:
- The building must be a Class 1, 2, or 4 property.
- The green roof must cover at least 50% of the eligible space.
- Construction must have started on or after August 5, 2008.
- Properties for which owners participate in ICAP, 421-a, 421-b, 421-g, or properties on which owners pay Payments in Lieu of Taxes (PILOTs) are not eligible for the Green Roof Tax Abatement.
What’s the New Process for Requesting a Green Roof Property Tax Abatement?
Prior to March 30, 2026, requests for a New York State green roof property tax abatement were submitted using the Property Tax Abatement Application (PTA3), which needed to be printed and submitted in hard copy to the New York City Department of Buildings (DOB).
As of March 30, 2026, requests will now be submitted through DOB NOW: Build instead of through the PTA3. Green roof filings will include a new question on the Plan/Work Approval Application (PW1) that will ask if the applicant is also filing property tax abatement information. If so, a new “Tax Abatement” tab will open in DOB Build.
In the move to digital submission, there are two changes to the way the form is completed:
- The “Maintenance Plan Author Information” section must be completed by a Professional Engineer, Registered Architect, New York State-licensed and Registered Landscape Architect, or a Horticulturalist with a degree or certificate from an accredited training institute.
- Owners will also need to complete the attestation for the Tax Abatement information, as well as the attestation on the Statements and Signatures tab.
What If My Green Roof Filing Was Approved or Permitted in DOB NOW Before March 30, 2026?
If you submitted your Green Roof filings through DOB NOW before March 30, 2026, you didn’t have the opportunity to apply for a tax abatement. You’ll need to submit a Post Approval Amendment (PAA) and a PTA3 paper form as your Additional Supporting Document. The good news: this is the last time you’ll have to do it this way.
