N.Y. Comp. Codes R. & Regs. tit. 6 § 638.5

Current through Register Vol. 46, No. 45, November 2, 2024

Section 638.5 - Required submissions for green building tax credit certification

(a) Requirements for credit component certificate. The following must be submitted with an application form obtained from the New York State Department of Environmental Conservation in order to obtain a credit component certificate:

(1) a letter of secured funding;

(2) a demonstration and amount of the allowable costs as defined in section 638.3(c) of this Part. The amount will be used as the basis for determining the amount of tax credit that a taxpayer can claim;

(3) a written statement by the architect or engineer of record verifying that:

(i) the plans and specifications for the building can meet the green buildings standards as indicated in section 7;

(ii) the plans and specifications for the building have been certified; and

(iii) that the certified plans and specifications are consistent with those approved by the municipal government;

(4) a written statement by the building owner stating that all required permits from any local, State or Federal government agency have been obtained. The first page and signature page of each permit must accompany the statement; and

(5) if an owner/operator of a green building, green base building or green tenant space is applying for the green refrigerant component provide for under paragraph 7 of subdivision (a) of section 19 of the Tax Law, provide a written statement signed by the architect or engineer of record confirming that all new air conditioning equipment meets the requirement of section 638.7(m) of this Part.

(b) Annual eligibility certificate submission requirements. The submission must include a written statement by the owner or tenant, as applicable, stating that the green building credit is claimed and the amount of credit claimed. The submission must also include the following written statements confirming that the applicable standards and methods in section 638.7 of this Part have been met or executed prior to the submission.

(1) Written statement from base building owner certifying:

(i) compliance with the appliance standards, as defined in section 638.7(a) of this Part; and

(ii) compliance with the refrigerants standards, as defined in section 638.7(m) of this Part.

(2) Written statement from a qualified professional certifying that the base building operation is in compliance with the solid waste management plan as required in section 638.7(o) of this Part.

(3) Written statement from the owner or tenant, as applicable, certifying:

(i) The base building complies with all applicable zoning requirements, land use and erosion control requirements and storm water management ordinances.

(ii) The base building or tenant space complies with all applicable building code requirements and environmental regulations. In the case of the rehabilitation of an existing building, all existing environmental hazards must be identified and managed in accordance with applicable laws, regulations and industry guidelines.

(iii) IAQ management plan for operations and maintenance has been implemented for the base building or tenant space, respectively, as prescribed in section 638.7(d) of this Part.

(4) Written statement from the architect, engineer of record or the commissioning authority certifying:

(i) compliance with heating, cooling and service water heating equipment installed meets the requirements in section 638.7(b) of this Part;

(ii) compliance with ventilation systems for smoking areas requirements in section 638.7(f) of this Part;

(iii) compliance with the air purging standards in section 638.7(g) of this Part; and

(iv) compliance with fresh air intakes requirements in section 638.7(h) of this Part.

(5) Written statement from the architect or engineer of record certifying:

(i) compliance with the ventilation and exchange of indoor/outdoor air requirements of section 638.7(e) of this Part;

(ii) for the first year, there is compliance with the energy use standards and methods in section 638.7(c) of this Part. This statement must specifically affirm that all modeling and calculations reflect the as-built conditions. For the second and subsequent years, a statement that describes the changes made to the base building, tenant space or whole building and which confirms that any changes made do not decrease its energy efficiency;

(iii) compliance with IAQ requirements in section 638.7(d) of this Part;

(iv) compliance with materials, finishes and new furniture standards in section 638.7(j) of this Part. Compliance with this section may be satisfied by one of the two alternative compliance paths:

(a) performance-based; or

(b) listed materials;

(v) compliance with plumbing fixtures standards in section 638.7(k) of this Part; and

(vi) buildings in areas that do not have sewers or that have designated storm sewers meet the requirements in section 638.7(l) of this Part.

(c) Other required submissions for the annual eligibility certificate submission.

(1) Indoor air quality with respect to levels for carbon dioxide, carbon monoxide, formaldehyde, particulate matter, radon and total volatile organic compounds.

(i) Statement of certification of IAQ requirements. A written statement by the owner which confirms that IAQ testing has been successfully executed for the tax year according to section 638.7(d) of this Part.

(2) Indoor air quality management plan during construction or rehabilitation.

(i) Statement of construction IAQ management certification. A written statement by the owner that confirms that the IAQ management plan for construction has been implemented.

(3) Indoor air quality management plan requirement for operations and maintenance and demonstration of compliance.

(i) Statement of certification for IAQ management plan for operations and maintenance. A written statement by the owner that confirms that the IAQ management plan for operations and maintenance has been implemented for the tax year.

(4) Buildings where water use is not metered.

(i) If the requirements of section 638.7(i) of this Part are met by using alternate supply water for a portion of the water needs of the base building the following must be submitted each year:

(a) a certification of the water use calculations by the professional engineer who performed them;

(b) a certification by the professional engineer who conducted the field inspection that the inspection found the alternative supply water system to be installed as called for in the construction documents.

(ii) If the requirements of section 638.7(i) of this Part are met by using water cascading, the following must be submitted for the first year:

(a) a certification by the professional engineer who conducted the field inspection that the inspection found the alternative supply water system to be installed as called for in the construction documents.

(5) Alternative energy sources. The owner/operator of a green building, green base building or green tenant space must provide certification of initial and annual (by month) results to provide validation of performance of photovoltaic modules and/or fuel cells, and be provided under the seal of a professional engineer.

(6) Commissioning.

(i) Required reports and plans.

(a) Commissioning plan. Must include components as listed in section 638.8(f) of this Part.

(b) Commissioning report. Must include components as listed in section 638.8(l) of this Part.

(ii) Required written statements.

(a) Initial statement of commissioning certification--a written statement signed by the commissioning authority and owner must to be included with the first eligibility certificate submission and may be executed prior to performing the seasonally deferred testing. The statement must certify that:

(1) the commissioning plan has been executed according with the requirements of section 638.8(f) of this Part;

(2) the design intent of the building has been achieved to the owner's satisfaction; and

(3) whether all the requirements of section 638.8 of this Part have or have not been met.

(b) Subsequent statement of commissioning certification--a written statement signed by the commissioning authority and owner to be included in the second eligibility certification submission. The statement must confirm that:

(1) the conditions in section 638.8 of this Part have been met with respect to the seasonally deferred testing;

(2) the conditions in section 638.8 of this Part have been met with respect to the site visit to be held within six months to one year after commissioning.

(c) Statement of re-commissioning certification. If a commissioned system, equipment or component:

(1) is replaced; or

(2) is modified in a way that, in the judgment of the commissioning authority, will materially affect the energy use of the base building, then that system, equipment or component, or that modification to the system, equipment or component, must be recommissioned.

Then, a written statement signed by the commissioning authority and owner must be included with the eligibility certificate submission for the next tax year. This statement must certify that the conditions in clause (a) of this subparagraph have been met with respect to the replacement or modification. If appropriate, prior to the signing of the eligibility certificate for the next tax year, a written statement must be signed by the commissioning authority and owner certifying that the conditions of paragraphs (b)(1) and (2) of this section have been met with respect to the replacement or modification.

N.Y. Comp. Codes R. & Regs. Tit. 6 § 638.5