Replacing a roof in NYC and the solar or green roof requirement of Local Laws 92 and 94
Updated October 25, 2026
Summary
In New York City, replacing an entire roof deck or roof assembly requires covering the roof's sustainable roofing zone with solar panels, a green roof or both, under Local Laws 92 and 94 of 2019. Repairs, patches and coatings generally do not trigger the requirement, and pitched roofs that cannot fit a 4 kW solar system are exempt. A registered design professional should confirm coverage before demolition, so the roof and the solar or green roof can be filed and built as one project.
What Local Laws 92 and 94 require
Local Laws 92 and 94 of 2019 took effect on November 15, 2019. They apply to new buildings, to new roofs created by enlargements, and to existing buildings that replace an entire existing roof deck or roof assembly. In each case, 100 percent of the roof's sustainable roofing zone must be covered by a solar photovoltaic system, a green roof, or a combination of the two.
Under Buildings Bulletin 2019-010, roofs at every level of the building are covered, and each contiguous roof area is evaluated on its own. The rules apply to one- and two-family houses as well as to larger buildings; the bulletin contains no general exemption for small homes.
Which roofing jobs are covered
The bulletin defines the roof assembly as the roof deck, substrate or thermal barrier, insulation, vapor retarder and roof covering. The roof deck is the structural surface to which the roofing and insulation are applied. The table below reflects how these definitions are generally applied in practice.
| Scope of work | Generally covered | Notes |
|---|---|---|
| Repair or patch of a leak | No | Localized work does not replace the roof assembly. |
| Coating or recover over the existing roof | Generally no | The existing assembly remains in place. Confirm with your design professional. |
| Tear-off of membrane and insulation, deck kept | Gray zone | Have a registered design professional determine coverage before work starts. |
| Full tear-off with deck replacement | Yes | Replacing all of the plywood, planking or joists clearly triggers the laws. |
| Rooftop addition or enlargement | Yes, for the new roof | The new roof area must provide a sustainable roofing zone. |
| Landmarked building (LPC) | Yes, if the deck or assembly is replaced | Landmarks Preservation Commission approval is required before the DOB permit. |
A common problem is a deck that turns out to be rotted after the old roofing is removed. A roofing contract for an older building should therefore include an allowance for deck repair and a clear procedure for pausing work and amending the filing if the scope changes.
How the requirement is determined
The outcome depends on the slope of the roof and the size of each contiguous sustainable roofing zone. A low-slope roof has a slope of less than 2 in 12 (about 17 percent); a high-slope roof is steeper.
| Roof type | Contiguous zone | Requirement |
|---|---|---|
| Low-slope | 200 sq ft or more (100 sq ft or more for Group R buildings of five stories or less) | Solar, green roof, or a combination. If shading prevents solar from reaching 4 kW, a green roof is required. |
| Low-slope | Under 200 sq ft (under 100 sq ft for Group R buildings of five stories or less) | Solar if a system of at least 4 kW fits. Otherwise, a green roof. |
| High-slope | Any size | Solar if a system of at least 4 kW fits. Otherwise, the roof is exempt. |
The 4 kW test is based on panels with an efficiency of at least 15 percent. At that efficiency, 4 kW requires roughly 27 square meters, or about 290 square feet, of panel surface before spacing and access paths are considered. When 4 kW cannot be achieved, the filing must include calculations and a shading report prepared by a qualified contractor (for example, one holding NABCEP certification) or a New York State registered design professional.
Areas excluded from the sustainable roofing zone
The sustainable roofing zone is the roof area that remains after the following exclusions are subtracted.
- Areas that must be kept clear for setbacks or access under the Fire Code, the Construction Codes or the Zoning Resolution, such as the rooftop access pathways required by the Fire Code.
- Areas occupied by bulkheads and other rooftop structures, water tanks, mechanical equipment, antennas, parapets, guardrails, solar thermal systems and equipment access pathways.
- Stormwater management installations, such as cisterns, required under DEP site connection or stormwater permits.
- Setbacks and terraces, provided each setback is less than 25 percent of the largest floor plate.
- Recreational spaces documented on the certificate of occupancy or an approved DOB filing.
- Pitched roofs that cannot accommodate 4 kW of solar capacity, supported by calculations and a shading report.
- Areas where the Department determines that site conditions are unfavorable, including a structure that cannot carry the added load, as documented in a statement by a registered design professional.
As an illustration, a Brooklyn rowhouse roof measuring 20 by 45 feet has a gross area of 900 square feet. If the stair bulkhead, the required fire access areas, the parapet and the equipment together take up about 300 square feet, roughly 600 square feet remains. That is well above the 100-square-foot threshold for a small residential building, so the owner must install solar, a green roof or a combination.
Planning the roof and the solar system as one project
- Settle coverage before demolition. The design professional reviews the existing roof and the roofing scope and determines whether the laws apply.
- Check the structure. Ballasted solar racks and green roofs add dead load; a green roof typically weighs far more than a solar array, and older joist roofs may not support it without reinforcement.
- Build the roof first. The deck, insulation and membrane are installed and inspected before any solar attachments are placed.
- Choose the attachment method with the roofing manufacturer. Penetrating mounts require flashing approved by the manufacturer to keep the membrane warranty in effect.
- Complete both trades in the same mobilization. Removing and reinstalling panels on a membrane that is only a few years old adds cost and can affect the roof warranty.
- Schedule the utility early. Con Edison interconnection and permission to operate are often the longest lead items, and the system cannot be energized before approval.
Co-op and condominium buildings also need board approval and should review the proprietary lease or bylaws for roof rights. For a co-op, the solar property tax abatement is credited to the corporation's tax bill, and any pass-through to shareholders is a decision for the board.
Filing with the Department of Buildings
The work is filed in DOB NOW: Build by a registered design professional. The submission includes roof plans showing the included and excluded areas and the fire access areas, drawings of the solar or green roof installation, and a statement of the anticipated solar capacity.
A solar installation also requires an electrical filing by a licensed electrician, which we arrange through our licensed partner electrical contractor. For landmarked buildings, LPC approval comes first. A request for the solar or green roof property tax abatement is submitted with the related filing; since March 30, 2026, green roof abatement requests are submitted through DOB NOW instead of on the paper form.
Tax abatements and credits in 2026
| Program | What it provides | Key conditions |
|---|---|---|
| NYC solar property tax abatement | 7.5 percent of eligible installation cost per year for four years (30 percent in total), limited each year to the lowest of that amount, the year's property tax or $62,500 | Tax classes 1, 2 and 4, for systems placed in service from January 1, 2024. Not available with ICAP, 421-a, 421-b, 421-g or PILOT. The abatement begins on July 1 after DOB approval. |
| NYC green roof property tax abatement | A per-square-foot abatement, with a higher rate in priority community districts | Rates and deadlines were revised in 2024 and 2026. Confirm the current rate with DOB before relying on it. |
| NYS solar energy system equipment credit | 25 percent of qualified equipment costs, up to $5,000 | Residential systems at the taxpayer's principal residence in New York State. |
| Federal residential clean energy credit (25D) | Not available for new projects | Ended for expenditures made after December 31, 2025. |
| Federal commercial credits (48E) | May apply to commercial or third-party-owned systems | Deadlines depend on construction start and placed-in-service dates. Consult a tax advisor. |
An abatement reduces property tax owed; it is not a cash refund. DOB and the Department of Finance decide eligibility and amounts. NY-Sun incentives for standard residential projects in the Con Edison and Long Island regions have been phased out, while programs for income-qualified households may remain; check the current NY-Sun program status before signing.
We are contractors, not tax advisors. For questions about credits, abatements and how they apply to your return, consult a CPA such as Copper River Tax (copperrivertax.com).
How we can help
We review the roofing scope and the existing roof, coordinate the coverage determination and filing with a registered design professional, run the 4 kW capacity and shading check, and price the roof and the solar or green roof as one coordinated project. Electrical work for solar is performed by our licensed partner electrical contractor. A copy of an existing roofing proposal or photos of the roof help us prepare an accurate estimate.
Frequently asked questions
Do Local Laws 92 and 94 apply to one- and two-family houses?
Yes. The laws and Buildings Bulletin 2019-010 contain no general exemption for small homes. A lower 100-square-foot threshold applies to residential buildings of five stories or less, and pitched roofs that cannot fit 4 kW of solar are exempt.
Do I need solar if I only replace the roof membrane?
A coating, recover or membrane replacement that leaves the deck and the rest of the assembly in place is generally not covered. A tear-off down to the deck is a gray zone, and a deck replacement is covered. Your design professional should confirm coverage before work begins.
Can I pay a fee instead of installing solar or a green roof?
No. The laws do not offer a payment in place of compliance. The alternatives are the exclusions in the bulletin, such as the 4 kW test for pitched roofs or a documented structural limitation.
What if my roof cannot support a green roof?
If the deck is replaced but the structure cannot carry the added weight, a New York State registered design professional can submit a statement to DOB documenting the structural limitation. DOB decides whether the area is excluded.
Does the requirement apply to landmarked buildings?
Yes. Replacing the entire roof deck or roof assembly on an LPC-regulated building triggers the requirement, and Landmarks Preservation Commission approval must be obtained before the DOB permit.
Sources
- Local Laws 92 and 94 of 2019: Solar and Green Roofs · NYC Department of Buildings
- Buildings Bulletin 2019-010 · NYC Department of Buildings
- Solar Electric Generating System Tax Abatement · NYC Department of Finance
- Solar energy system equipment credit · New York State Department of Taxation and Finance
- Residential Clean Energy Credit · Internal Revenue Service
General information only, not legal or engineering advice. Rules change and every building is different. Confirm requirements with the Department of Buildings, your local building department or your building management.