TO PROMOTE GREEN ROOFS IN ORDER TO REDUCE STORMWATER RUNOFF, MITIGATE THE SIGNIFICANT WARMING THAT OCCURS IN METROPOLITAN AREAS RELATIVE TO THE SURROUNDING RURAL AREAS, AND REDUCE ENERGY CONSUMPTION, BY CREATING CERTAIN INCENTIVES TO INSTALL GREEN ROOFS.
Amends GS 153A-277(a1), GS 160A-314(a1), and GS 162A-9 to authorize cities, counties, and water and sewer authorities to provide customers with credits against stormwater fees if the property has a green roof (as defined in amended GS 143-138). The provisions define how to calculate the credit and place an upper limit on the amount of the credit. Enacts new GS 105-277.18 to the tax code to define the term green roof (definitions identical) and provide that qualifying green roof improvements are considered a special class of property under Article V, Sec. 2(2), of the NC Constitution. Owners of property with qualifying green roof improvements are entitled to a partial exclusion of 10% of the improvement’s appraised value during the first five taxable years after the completion of the improvement. Amends GS 143-138 to define the term green roof and direct the Building Code Council to include provisions in the Building Code pertaining to green roof technologies. Enacts new GS 153A-327 directing urban counties (those that rank in the top 10 for population) to adopt guidelines addressing installation of green roofs (as defined in amended GS 143-138). Effective July 1, 2011; tax code changes apply to improvements made on or after that date.
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