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Green Building Exemption

Takes Effect January 1, 2015

This exemption establishes Real Property Tax Exemption for the construction of “green buildings.” This local option exemption applies to improvements that meet Leadership in Energy and Environmental Design (“LEED”) certification standards under one of the named rating systems or substantially equivalent standards; as such certification is determined by a LEED accredited professional.  In accordance with Section 470 of the New York State Real Property Tax Law and was adopted by Niagara County by Resolution IL-041-14  under County of Niagara Local Law #2014-1.

Enacted 8/16/2014

Application

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