State law allows tax abatements for “Green Roofs”. The tax abatement is equal to $4.50 per square foot of green roof space. The maximum benefit of the abatement is $100,000 or the tax liability of the eligible building – whichever is less. Condominium abatements are apportioned to the individual condominium units. Properties cannot receive both the green roof abatement and any of the following benefits: the ICAP abatement; 421-g; 421-a or 421-b while paying only the statutory minimum tax under these statutes; and properties that pay PILOTs. Applications must be filed by March 15th. Abatements are for one year beginning the July 1 that follows Department of Buildings approval.