Skip to main navigation

Part 638: Green Building Tax Credit

Contents:

Sec.

• 638.1 Intent and Purpose.
• 638.2 Applicability.
• 638.3 Definitions.
• 638.4 Differentiating Between Base Building and Tenant Space.
• 638.5 Required Submissions for Green Building Tax Credit Certification.
• 638.6 Application Procedures.
• 638.7 Standards and Methods for Determining Compliance.
• 638.8 Commissioning.
• 638.9 Recordkeeping and Reporting.
• 638.10 Referenced Material.
• 638.11 Severability.
• 638.12 Enforcement.
• 638.13 Effective Date.
• 638.14 Confidentiality.

§638.1 Intent and Purpose.

(a) Intent. Green buildings minimize environmental impact and maximize the preservation of open space. Section 19 of the Tax Law is intended to encourage building owners and developers to design, construct and operate buildings that are energy efficient, utilize recycled materials, provide clean air, and incorporate renewable and energy efficient power generation.

(b) Purpose. The purpose of this Part is to set forth:

(1) certain standards and other requirements that must be met for a base building to be a green base building and for tenant space to be designated as green tenant space, as those terms are defined in section 19 of the Tax Law; and

(2) the methods by which taxpayers must demonstrate compliance with those standards and requirements to be eligible for the green building tax credit.

§638.2 Applicability.

This Part applies to all base buildings and all tenant spaces for which a green building credit is being sought by the taxpayer(s), whether the green building credit being sought includes (or consists of) a green base building credit component, green tenant space credit component or green whole-building credit component, as those terms are defined in section 19 of the Tax Law. This Part takes effect immediately except that with respect to allowable costs paid or incurred by the taxpayer the effective date is June 1, 1999.

§638.3 Definitions.

Unless the context otherwise requires, the definitions contained in section 19 of the Tax Law are applicable to this Part. The following additional definitions and clarifications are applicable to this Part.

(a) Air conditioner. A combination of components, including a compressor, a condenser, and an evaporator or cooling coil, designed for the purpose of conditioning air for one or more rooms of a building by providing one or more of the following functions: cooling, heating, air circulation, dehumidifying or air cleaning.

(b) Air pollutant. One or more contaminants in quantities, of characteristics and of a duration which are or may be injurious to human, plant or animal life or to property or which unreasonably interfere with the comfortable enjoyment of life and property.

(c) Allowable costs. Amounts properly chargeable to capital account (other than for land), which are paid or incurred on or after June 1, 1999, for: construction or rehabilitation; commissioning costs; interest paid or incurred during the construction or rehabilitation period; legal, architectural, engineering and other professional fees allocable to construction or rehabilitation; closing costs for construction, rehabilitation or mortgage loans; recording taxes and filing fees incurred with respect to construction or rehabilitation; site cost (such as temporary electric wiring, scaffolding, demolition costs, and fencing and security; and costs of furniture, carpeting, partitions, walls and wall coverings, ceilings, drapes, blinds, lighting, plumbing, electrical wiring and ventilation; provided that such costs must not include the cost of telephone systems and computers (other than electrical wiring costs) and must not include the cost of fuel cells or photovoltaic (PV) modules (including installation) or the cost of new air conditioning equipment using an EPA-approved non-ozone depleting refrigerant or other EPA-approved refrigerant as provided in section 7.13.

(d) Alternate supply water. Gray water, rainwater, or drainage water, singly or mixed together, used in place of private or public potable water supply only for uses other than as potable water.

(e) Ambient air. That portion of the atmosphere, external to buildings, to which the general public has access.

(f) Annual eligibility certificate (AEC). A package consisting of a written statement by the taxpayer in accordance with section 638.5(b) and (c) of this Part and a certification or a number of certifications that must be made by an appropriate architect(s) and/or professional engineer(s) licensed to practice in this State under the seal of such architect or engineer, that the building, base building or tenant space with respect to which the credit is claimed is a green building, green base building or green tenant space, respectively, in accordance with the standards and guidelines in effect at the time the property which is the basis for the credit was placed in service, that the fuel cell or photovoltaic modules constitute qualifying alternate energy sources and that the air conditioning equipment uses an EPA-approved non-ozone depleting refrigerant or other EPA- approved refrigerant approved by the commissioner and remains in service. Each certification must set forth the specific findings upon which the certification was based. An AEC is submitted, for each taxable year for which a taxpayer claims a credit under this section, to the New York State Department of Taxation and Finance and to the Department of Environmental Conservation, in accordance with section 19 of the Tax Law and this Part.

(g) Appliances. Clothes washers, refrigerators, dishwashers, and room air conditioners.

(h) Architectural coating. Any coating applied to stationary structures and to their appurtenances, to mobile homes, to pavements, or to curbs.

(i) Architect. A person licensed or otherwise authorized under article 147 of title 8 of the New York State Education Law to use the title of architect.

(j) ASTM. American Society of Testing and Materials, 100 Barr Harbor Drive, West Conshohocken, PA 19428-2459, www.astm.org.

(k) Base building. All areas of a building not intended for occupancy by a tenant or owner, including but not limited to the structural components of the building, exterior walls, floors, windows, roofs, foundations, chimneys and stacks, parking areas, mechanical rooms and mechanical systems, and owner-controlled and/or operated service spaces, sidewalks, main lobby, shafts and vertical transportation mechanisms, stairways and corridors.

(l) Basis of design. Documentation of the primary concepts and assumptions that have influenced design decisions that were made to comply with the design intent. The basis of design specifically describes the systems, components, conditions and methods chosen to meet the design intent.

(m) Biological contaminants. Contaminant agents derived from or that are living organisms (e.g., viruses, bacteria, fungi, and mammal and bird antigens).

(n) Black water. Water from toilet, urinal and bidet flushing, as well as other water containing human or animal excreta, such as wastewater from diaper laundering or wastewater from cleaning of animal stalls or cages.

(o) Bond breaker. A coating the sole purpose of which, when applied between layers of concrete, is to prevent the freshly poured top layer of concrete from bonding to the substrate on which it is poured.

(p) Building automation system. The monitoring and control of components, subsystems, and systems of a space or building with the purpose of automating their operation.

(q) Building envelope. The components of a building that enclose that building from the environment, including but not limited to, exterior walls, underground walls, windows, roofs, floors with one surface exposed to outdoor air, floors on ground; also, exterior light shelves and exterior shading devices.

(r) Carpet adhesive. Product used to adhere carpet to a substrate.

(s) Carpet cushion. A product installed beneath carpet, typically composed of fiber, sponge rubber or polyurethane foam.

(t) Certificate of readiness. A document stating that all equipment, systems, and controls have been correctly installed; operated as specified; have been tested, adjusted, and balanced; and are verified as ready for functional performance testing and other acceptance procedures.

(u) Certification. Statement under the seal of an architect or engineer, made in accordance with the standards and guidelines in effect at the time the property, which is the basis for the credit, was placed in service.

(v) Certified energy manager. A person with current certification from the Association of Energy Engineers located at 4025 Pleasantdale Rd., Suite 420, Atlanta, GA 30340.

(w) Certified indoor air quality professional. A person with current certification from the Association of Energy Engineers located at 4025 Pleasantdale Rd., Suite 420, Atlanta, GA 30340.

(x) Certified industrial hygienist (CIH). A person with current certification from the American Board of Industrial Hygiene located at 6015 West St. Joseph, Suite 102, Lansing, MI 48917.

(y) Certified wood. Wood-based materials originally sourced from forestlands participating in an acceptable system or program which certifies sustainable forest management, as determined by the commissioner of the Department of Environmental Conservation, or his/her designee. Acceptable systems or programs must include all of the following:

(1) adherence to management practices which conserve biological diversity, maintain productive capacity of forest ecosystems, maintain forest ecosystem health and vitality, conserve and maintain soil and water resources, and maintain forest contribution to global carbon cycles;

(2) independent third party auditing that monitors, measures and reports compliance with system or program principles and guidelines; and

(3) documentation verifying that the wood-based products used have been obtained from lands enrolled under or participating in an acceptable certification system or program.

(z) Combustion source. For indoor air quality purposes, an oil or gas fuel burning device, including but not limited to the following: hot air furnace, hot water boiler, hot water heater; gas- fired - clothes drier, kitchen range, oven; gas logs, coal, cord wood and wood-pellet fueled - fireplaces and wood stoves; kerosene - radiant or convective space heaters; gasoline or diesel engines.

(aa) Commissioner. Although section 19 of the Tax Law, upon which this regulation is based, refers to the commissioner and intends to mean the commissioner of the Department of Taxation and Finance, for the purposes of this regulation commissioner means the commissioner of the New York State Department of Environmental Conservation (DEC or department).

(ab) Commissioning. A quality control process that is intended to ensure that specified components and systems have been installed and properly started-up and then functionally tested to verify and document proper operation through all specified modes of operation and conditions. In addition, training of operations and maintenance personnel, identified by the owner, is verified and final project operations and maintenance documents are reviewed for completeness.

(ac) Commissioning agent. The entity responsible for carrying out the detailed planning and implementation of the commissioning process. The commissioning agent can be an individual, an organization, or a team with individuals from more than one organization.

(ad) Commissioning authority (CA). The owner's representative that ensures that the commissioning process is properly carried out. The commissioning authority leads the commissioning process and makes final recommendations to the owner regarding the performance of the commissioned building systems. The commissioning authority can be an individual, an organization, or a team with individuals from more than one organization.

(ae) Concrete curing compound. A coating the sole purpose of which is to retard the evaporation of water from the surface of freshly cast concrete, thereby strengthening it.

(af) Construction documents. The documents that contain the requirements for the construction and performance of a building and its components, equipment, systems and subsystems. This includes but is not limited to construction drawings and specifications.

(ag) Construction Indoor Air Quality (IAQ) Management Plan. The document that specifies the procedures which have been used to meet the requirements of section 638.8 of this Part.

(ah) Construction IAQ management report. The document that records the results of construction indoor air quality management as required by section 638.8 of this Part.

(ai) Contaminant source control. The reduction of contaminant load by either elimination, such as exhaust or reduction of emissions from components and processes, or by isolation.

(aj) Core of the building. For the purpose of energy simulations, the portion of a building composed of thermal zones that have no exterior walls and no exterior windows.

(ak) Credit allowance year. The later of:

(1) the taxable year during which the property, construction, completion or rehabilitation referred to in the:

(i) green whole building credit component;

(ii) green base building credit component;

(iii) green tenant space credit component;

(iv) fuel cell credit component;

(v) photovoltaic credit component; and

(vi) green refrigerant component, has been placed in service or has received a final certificate of occupancy; or

(2) the first taxable year with respect to which the credit may be claimed pursuant to the credit component certificate.

(al) Credit component certificate (CCC). A document issued by the Department of Environmental Conservation upon proper application by a taxpayer for green building credit under section 19 of the Tax Law. This document must state the first taxable year for which a credit may be claimed by the taxpayer/applicant and an expiration date. It must state, also, the maximum amount of credit component allowable for each of the five taxable years for which the credit component is allowed. This document is identified as an initial credit component certificate in article 19 of the Tax Law.

(am) Design base building. The base building as designed with the intention to qualify for the green building credit.

(an) Design base building model. An energy use computer model of the whole building, in which the design base building is modeled with components that have the energy efficiency as designed.

(ao) Design intent. Documentation of the ideas, concepts and criteria considered by the owner to be important to the project, based on information gathered during the early stages of design (programming, conceptual, pre-schematic). The design intent must include at a minimum a narrative description of the systems, what the objectives of the systems are and how the systems will meet those objectives.

(ap) Design tenant space. The tenant space as designed with the intention to qualify for the green building credit.

(aq) Design tenant space model. An energy use computer model of the whole building, in which the all components of the design tenant space have the energy efficiency as designed.

(ar) Design whole building. The whole building is designed with the intention to qualify for the green building credit.

(as) Design whole building model. An energy use computer model of the whole building where all components have the energy efficiency as designed.

(at) Domestic hot water (DHW). Water heated to serve the needs of occupants of a building, exclusive of process.

(au) Drainage water. Water collected from basement sump pumps or drainage tiles around buildings as a byproduct of protecting the building(s) against moisture.

(av) Economic development area. An area which is designated:

(1) an economic development zone pursuant to article 18-B of the General Municipal Law; or

(2) an empowerment zone or enterprise community pursuant to section 1391 of the Internal Revenue Code.

(aw) Eligible building. A building located in this State which is:

(1) classified B2, B3, B4, C1, C2, C5, or C6 for purposes of the New York State Uniform Fire Prevention and Building Code or similarly classified under any subsequent code; provided that any such building contains at least 20,000 square feet of interior space; or

(2) a residential multi-family building with at least twelve dwelling units that contain at least 20,000 square feet of interior space; or

(3) one or more residential multi-family buildings with at least two dwelling units that are part of a single or phased construction project that contains, in the aggregate, at least 20,000 square feet of interior space; provided that in any single phase of such project at least 10,000 square feet of interior space is under construction of rehabilitation; or

(4) any combination of buildings described in paragraphs (1), (2) and (3) of this subdivision; and

(5) is not a building located on freshwater wetlands the construction of which requires a permit under section 24-0701 or 25-0403, respectively, of the Environmental Conservation Law, or on wetlands such that the construction thereof requires a permit pursuant to section 404 of the Federal Clean Water Act (33 U.S.C. S 1344)(see section 638.10 of this Part).

(ax) Energy code. The New York State Energy Conservation Construction Code (March 1, 1991).

(ay) Energy code base building. A base building that is identical with the design base building, except that:

(1) the type of heating ventilating and air conditioning (HVAC) system in the base building is determined as required in section 638.7(c)(3)(ii) of this Part; and

(2) the energy efficiency of all base building components is in compliance with the prescriptive requirements of the energy code.

(az) Energy code base building model. An energy use computer model of the whole building, in which the base building is modeled according to the definition of the energy code base building.

(ba) Energy code tenant space. A tenant space that is identical with the design tenant space, except that:

(1) the type of HVAC system in the energy code tenant space is determined by section 638.7(c)(3)(iii) of this Part; and

(2) the energy efficiency of all energy code tenant space components is in compliance with the prescriptive requirements of the energy code.

(bb) Energy code whole building. A whole building composed of an energy code base building and where all tenant spaces are energy code tenant spaces.

(bc) Energy code tenant space model. An energy use computer model of the whole building, in which the tenant space intended to qualify for the green building credit is modeled according to the definition of the energy code tenant space.

(bd) Energy code whole building model. An energy use computer model of the whole building, where the energy efficiency of all components of the whole building comply with the prescriptive requirements of the energy code.

(be) Energy Star. A labeling and marketing system for products meeting specified energy efficiency targets ®. A list of Energy Star® qualified products is available on EPA's web site www.epa.gov/energystar.

(bf) Form release agent. Chemical treatment applied to the liner or the face of a form that reacts with the concrete cement to prevent it from sticking to the form, including but not limited to petroleum-based agents such as light-bodied, low-viscosity plain oil and used engine oil.

(bg) Fossil fuel. Natural gas, petroleum, coal, and any form of solid, liquid or gaseous fuel derived from such material for the purpose of creating useful heat.

(bh) Fuel cell. A device that produces electricity directly from hydrogen or hydrocarbon fuel through a noncombustive electro-chemical process.

(bi) Functional performance testing. The process of determining the ability of the HVAC system to deliver heating, ventilating, and air-conditioning services in accordance with the final design intent and construction documents.

(bj) Gray water. Waste water generated by water using fixtures other than toilets; including but not limited to baths, sinks and laundry facilities.

(bk) Green building. A building wherein the base building is a green base building and all tenant space is green tenant space.

(bl) Green building credit. The tax credit provided for by section 19 of the Tax Law.

(bm) Green roof. Vegetative cover on top of a building above, at or below grade, of one of two types: extensive or intensive.

(bn) Heating, cooling and water heating equipment. Mechanical devices located within or associated with a building, used for comfort conditioning or for domestic or sanitary water heating, including, but not limited to, furnaces, boilers, air conditioning, heat pumps, chillers, and water heaters. This equipment does not include any equipment used for process.

(bo) Housekeeping. Construction-related practices to suppress dust, ensure that surfaces are kept clean, remove spills or excess application of wet materials, keep work areas dry, and remove debris from work areas.

(bp) HVAC protection. Practices to safeguard the HVAC system from airborne contaminants.

(bq) HVAC distribution system.

(1) the assembly of ducts, fans, terminal devices and associated controls that conduct and deliver air to cool, heat and/or ventilate a space; or

(2) the assembly of pumps, pipes, terminal devices and associated controls that conduct and deliver hot water, chilled water or steam to cool or heat a space; or

(3) the assembly of pipes that transport refrigerant to spaces remote from the chiller or heat pump to terminal devices to cool or heat a space. In this last uncommon case, the pipes, terminal devices and associated controls form the HVAC distribution system.

(br) IAQ profile. A description of the features of the building structure, function and occupancy that impact indoor air quality.

(bs) IAQ testing protocol. The document prepared by a qualified professional, describing the IAQ test strategy, sampling locations, sampling and analytical methods, sampling frequency and duration, and quality assurance/quality control measures.

(bt) IAQ testing report. The report prepared by a qualified professional, providing the results of the IAQ testing for the taxable year, and indicating whether those results meet the IAQ standards required in section 638.7(d) of this Part.

(bu) Incremental cost of building-integrated photovoltaic modules. Includes:

(1) the cost of building-integrated photovoltaic modules and any associated inverter, additional wiring or other electrical equipment or additional mounting or structural materials, less the cost of spandrel glass or other building material that would have been used in the event that building-integrated photovoltaic modules were installed;

(2) incremental labor costs properly allocable to on-site preparation, assembly and original installation of photovoltaic modules; and

(3) incremental architectural and engineering services and designs and plans directly related to the construction or installation of photovoltaic modules.

(bv) Indoor air quality testing. Measurement of air concentrations of carbon dioxide, carbon monoxide, particulate matter, radon, formaldehyde and total volatile organic compounds.

(bw) Indoor air. Air within the building envelope.

(bx) Interlocks. The connections between systems or components that ensure the actions of one system or component result in the automatic reaction of another system or component.

(by) Known values. Values for which:

(1) written and/or graphic documentation exists that can be reasonably obtained; or

(2) the taxpayer or the taxpayer's agent or employee has direct knowledge via observation or measurement.

(bz) Makeup water. Potable water added to the alternate supply water to make up a shortfall in quantity.

(ca) Mechanical plant. All HVAC systems, HVAC equipment and HVAC components that belong to the base building and that affect energy consumption; indoor air quality systems, equipment and components that effect mechanical ventilation in the base building or tenant spaces; and domestic hot water systems or components that belong to the base building. Mechanical plant does not include electricity-generating equipment (e.g., fuel cells, PV), unless waste heat from such equipment is used to meet building needs for heating or hot water.

(cb) Millwork. Lumber intended for finish work in buildings, including sash, doors, cornices, panelwork and other items of interior or exterior trim and cabinetry but not including flooring, ceiling or siding.

(cc ) Minimum sample for commissioning. For the purposes of these regulations, the minimum sample must be no less than 10 percent and no less than ten units, but no greater than the maximum number of units that the sample is intended to represent. In this context, a unit is one item of a larger group of the same type of items.

(cd) Moisture/pollutant pathway. The route that moisture and/or airborne pollutants may follow through the building, e.g., through the building envelope, through the HVAC system, through utility chases, abandoned pipes and other openings within the building, through outdoor air intakes, or through differential pressure gradients.

(ce) Multifamily residences. These include residential units, area(s) for the common use of the residents, and all areas related to the management of these units. All other uses are excluded.

(cf) Nonvehicular transportation. This includes elevators, lifts, dumbwaiters, conveyors, escalators, moving sidewalks (also called passenger conveyors or power walks).

(cg) Occupancy. Use of a space in accordance with its intended purpose.

(ch) Occupiable space. Any enclosed space intended for human activities. Storage rooms and conference rooms are not excluded where the space use of the tenant space is storage or conference.

(ci) Occupied space. An occupiable space that is in use for its intended purpose.

(cj) Office. A space in which the primary or intended occupancy or use is the transaction of business, civic or professional service.

(ck) Office building. A base building that has offices in at least 90 percent of its occupiable space exclusive of corridors, lobbies, restrooms, mechanical rooms, janitorial rooms, storage rooms, and conference rooms.

(cl) Office tenant space. A tenant space that has offices in at least 90 percent of its occupiable space exclusive of corridors, lobbies, restrooms, mechanical rooms, janitorial rooms, storage rooms, and conference rooms.

(cm) Operations and maintenance. The process of sustaining the performance of a building in accordance with design requirements and intent. Operations refers to functional activities related to building systems. The scheduling of equipment operation and temperature control are functions of operating a building. Maintenance involves servicing equipment so that it will run in accordance with the manufacturer's intent for at least the duration of its expected service life.

(cn) Operations and maintenance (O&M) manual. The document that records the information pertinent to the operations and maintenance of the components, equipment, subsystems, and systems for the building, including all the information required by section 638.8(k)(1) of this Part.

(co) Owner. A person or other legal entity holding title to property.

(cp) Parameters affecting energy use. Parameters affecting energy use include, but are not limited to, the following:

(1) material properties (e.g., specific heat, density, thermal absorption, thickness, thermal conductivity);

(2) U-factor;

(3) R-value;

(4) shading coefficient;

(5) power densities for lighting and plug equipment and process equipment;

(6) fossil fuel use rate for process equipment;

(7) number of occupants;

(8) design and operating temperatures for HVAC equipment;

(9) static pressures for fans and pumps;

(10) equipment efficiencies;

(11) design and operating airflow rates for supply, exhaust, and outside air; and

(12) schedules.

(cq) Particulate matter. Solid or liquid particles in the air, typically, in the size range 0.01 to 100 microns in diameter.

(cr) Permanent expanded polystyrene (EPS) form. A form, also known as insulating concrete form (ICF), made from rigid expanded polystyrene insulation that is left in place after the concrete is cured. Typically used for vertical walls.

(cs) Permeable asphalt. Asphalt used as top course of a pavement that allows water to seep through. Also known as asphalt-treated permeable base or as popcorn mix.

(ct) Pesticide. Any substance or a mixture of substances as defined in section 325.1(aw) of this Title.

(cu) Plug equipment. Any equipment that plugs into an electrical outlet, excluding any equipment that is used for heating, cooling, ventilation, or any type of lighting or process.

(cv) PM₁₀. Particulate matter less than or equal to 10 microns in aerodynamic diameter.

(cw) Portland cement pervious pavement. A discontinuous mixture of coarse aggregate, hydraulic cement and other cementitious materials, admixtures and water which allow for the passage of water and air. This type of concrete has a variety of names including porous, gap- graded, no-fines, permeable, and low density.

(cx) Post-consumer material. Those products, packages or materials generated by a business or consumer which have served their intended end use as consumer items and which have been separated or diverted from the waste stream for the purposes of collection and recycling as a secondary material feedstock. Post-consumer material does not include waste material generated during or after the completion of a manufacturing or converting process.

(cy) Pre-consumer material. Material and byproducts which have not reached a business or consumer for an intended end use and have been recovered or diverted from the waste stream, including, but not limited to, industrial scrap material, overstock or obsolete inventories from distributors, wholesalers and other companies. Pre-consumer material does not include those materials and byproducts generated from, and commonly reused within, an original manufacturing process and does not include onsite converting waste. Onsite converting waste can be claimed as recycled material if the manufacturer or advertiser can substantiate that the material would otherwise have entered the solid waste stream.

(cz) Preformed blocks for concrete forming. Permanent form constructed of blocks made from materials such as waste wood, portland cement, EPS and flyash. These blocks are stacked vertically, then filled with concrete.

(da) Primary cooling equipment. Equipment that produces chilled water or cool air to satisfy the comfort needs of an occupied space. For the purpose of these regulations, primary cooling equipment is restricted to the following: air conditioners, heat pumps, chillers, indirect or direct evaporative cooling equipment, ice storage, and cooling towers.

(db) Primary heating equipment. Equipment that produces hot water, steam or hot air to satisfy the comfort needs of an occupied space. For the purpose of these regulations, primary heating equipment is restricted to the following: furnaces, boilers, heat pumps, and electric resistance.

(dc) Process. For energy use calculations, an activity or treatment that is not related to the space conditioning, lighting, domestic hot water heating, or ventilating of a building as it relates to human occupancy. Processes include, but are not limited to, special lighting required for theatrical productions or broadcasting; use of medical equipment; use of natural gas for cooking; and use of vehicles powered by batteries within a building.

(dd) Process equipment. Any equipment used in a process, excluding plug equipment.

(de) Professional engineer. A person licensed or otherwise authorized under the Article 145 of Title 8 of the New York State Education Law to use the title of professional engineer.

(df) Qualifying alternate energy sources. Building-integrated and nonbuilding integrated photovoltaic modules and fuel cells installed to serve the base building or tenant space which have the capability to monitor their AC output, and which are validated upon installation, and annually thereafter, to ensure that such systems meet their design specifications.

(dg) Qualified IAQ manager. Person who meets the following criteria:

(1) is an employee of the building owner, tenant, or the building manager;

(2) is responsible for the IAQ in the base building or tenant space, as applicable, and has authority to make decisions and to implement improvements with regard to IAQ. The primary responsibility for IAQ in the base building or tenant space, must rest with the IAQ manager, even if outside contractors or consultants are retained to perform duties related to IAQ;

(3) has three years experience performing and/or managing operations and maintenance, plus at least one of the following three types of qualifications:

(i) professional engineer, or certified industrial hygienist, or licensed architect, or certified energy manager, or certified indoor air quality professional;

(ii) bachelor's degree in engineering, or bachelor's degree in architecture; or

(iii) an additional two years experience in performing and/or managing operations and maintenance.

The IAQ manager must attend at least one IAQ course or seminar annually;

(dh) Qualified professional. A certified industrial hygienist or professional engineer.

(di) Rapidly renewable materials. Materials that substantially replenish themselves faster than traditional extraction demand (i.e., planted and harvested in less than a 10-year cycle) and do not result in significant biodiversity loss, increased erosion, or air quality impacts. Rapidly renewable materials include, but are not limited to, bamboo, linoleum, cork, fast-growing poplar, monterey pine and products based on grain-based feedstock (such as wheat straw cabinetry).

(dj) R-value. Under steady state conditions, the mean temperature difference between two defined surfaces of material or construction that induces a unit heat flow through a unit area.

(dk) Reclaimed wood. Wood derived from dismantling old buildings, bridges, barns, ships, warehouses, wine tanks and other structures; from logs raised from river and lake bottoms; from urban forest and orchard maintenance.

(dl) Recycled content. A specified minimum percentage by weight of pre-consumer and post-consumer material.

(dm) Licensed architect. A person who is licensed by the New York State Education Department as a licensed architect to engage in the practice of architecture in New York State.

(dn) Room air conditioner. An encased air conditioner designed for mounting in a window or through the wall for the purpose of providing conditioned air to an enclosed space without the use of ducts.

(do) Sequence of operations. Defines how the systems and components will react to changing conditions to achieve the proper operation of the system. The sequence must include the intended modes of operation, the steps needed to enact each mode, and the data that determines what, when and how a step is performed.

(dp) Shading coefficient. The ratio of the solar heat gain through glazing to the solar gain through an unshaded 1/8 inch thick clear double strength glass under the following conditions:

(1) an ambient temperature of 89 degrees Fahrenheit;

(2) an indoor temperature of 75 degrees Fahrenheit;

(3) a wind velocity of 7.5 miles per hour;

(4) a solar intensity of 248 Btu per hour per square foot; and

(5) normal incidence.

(dq) Slipform. A form that is moved slowly as concrete is placed during construction.

(dr) Space conditioning. The process through which a space is heated, ventilated or cooled.

(ds) Space use. Predominant use of a space.

(dt) Specific heat. The ratio of the heat absorbed (or released) by unit mass of a system to the corresponding temperature change.

(du) Special-purpose interior glazings. Glazings added to the exterior windows in order to protect critical-function spaces, such as broadcasting studios or visual laboratories, from noise and/or glare.

(dv) Static pressure. The increase in pressure produced across a fan or pump at its design flow rate.

(dw) Substrate. Any material to which a coating is applied.

(dx) Synthetic carpet. Carpet manufactured with manmade materials, including, but not limited to, nylon 6, nylon 6,6; polyester; polypropylene; and polyvinyl.

(dy) Systems and energy management manual. A composite document that expands the scope of the operation and maintenance manual by including the additional information gathered by the commissioning process as required by section 638.8(k)(2) of this Part.

(dz) Tenant. Person or other legal entity entering into occupation of property with the permission of the owner.

(ea) Tenant improvements. Improvements which are necessary or appropriate to support or conduct the business of a tenant or occupying owner.

(eb) Tenant space. The portion of a building intended for occupancy by a tenant or occupying owner.

(ec) Testing, adjusting, and balancing (TAB). The process of checking and adjusting all the heating, cooling and ventilating systems to meet the requirements of the construction documents and design intent. This process includes:

(1) balancing air and water distribution systems;

(2) adjusting the total system to provide design quantities;

(3) electrical measurement;

(4) establishing quantitative performance of equipment;

(5) verifying automatic controls; and, as applicable:

(6) sound and vibration measurement.

(ed) Thermal absorptance. A measure of the ability of a material to absorb solar radiation, expressed as a percentage of the solar radiation absorbed.

(ee) Thermal conductivity. The time rate of heat flow through a unit area of homogeneous material in a direction perpendicular to isothermal planes, induced by a unit temperature gradient between the two surfaces.

(ef) Thermal zone. A building area that is either (a) unconditioned (e.g., a garage), or that is (b) conditioned and controlled by at least one controlling device, such as a thermostat.

(eg) Throttling range. The number of degrees that a space temperature must change so that the heating (or cooling) system goes from full heating (or cooling) to no heating (or no cooling).

(eh) Total volatile organic compounds. The sum of volatile organic compounds that can be analyzed and measured by EPA Method TO-1, calibrated referenced to toluene.

(ei) Type 1 finishes. Materials and finishes which have the potential for short-term off- gassing, (a) because of the way they are manufactured or (b) because they contain solvents which evaporate during drying or curing. Type 1 finishes include:

(1) architectural coatings;

(2) adhesives, caulks and sealants;

(3) wood preservatives and finishes;

(4) control and/or expansion joint fillers;

(5) all hard finishes requiring adhesive installation;

(6) composite wood products, including millwork, wood paneling, doors or furniture made from particle board or medium density fiberboard containing urea formaldehyde resin; and

(7) materials and finishes that can be categorized as both a type 1 finish and a type 2 finish.

(ej) Type 2 finishes. Materials that are woven, fibrous or porous in nature and finishes which tend to adsorb contaminants associated with type 1 finishes. They also collect dust and can retain moisture, promoting mold growth. Type 2 finishes include:

(1) carpet and carpet cushion;

(2) fabric-covered partitions and acoustic wall panels;

(3) fabric wall coverings;

(4) acoustical ceiling tiles; and

(5) upholstered furniture.

(ek) U-factor. The heat flow rate per unit area under steady state conditions from the fluid on the warm side of a building component to the fluid on the cold side, per unit temperature difference between the two fluids. For most applications the fluid is air.

(el) UL listing. Underwriters Laboratory (UL) certification that a manufacturer's product has been tested by UL to nationally recognized safety standards and found to be free from reasonably foreseeable risk of fire, electric shock and related hazards according to those standards.

(em) Unit pavers. Units with regular shape used for outdoor paving systems. In these systems voids between the unit pavers allow water to drain. Unit paver materials include concrete, brick, stone, plastic (discrete units or grid).

(en) Ventilation zone. Subdivided area of the building served by one air handling unit.

(eo) Volatile organic compound (VOC).

(1) A chemical with sufficiently high vapor pressure to exist as a gas or vapor at ambient temperatures, i.e., with lower boiling point limit between 50 and 100 degrees Centigrade and an upper limit between 240 and 260 degrees Centigrade and formaldehyde; or

(2) any organic compound that participates in atmospheric photochemical reactions.

(ep) Waste management plan. Document outlining resource efficient measures used during construction to minimize waste generation, reuse and renovate existing structures, salvage existing materials and items for reuse or sale, reuse materials on-site, and recycle waste generated during the demolition and construction process.

(eq) Wastewater. Water that has been used at least once in a building.

(er) Water cascading. Unidirectional use of untreated wastewater for a purpose with appropriately matched lower quality requirements.

(es) Water recycling. Reuse of treated wastewater for purposes including the original use, involving repeated cycling of water through a system. Water recycling flow is not limited by input to the system, but it may be limited by increasing concentration of wastewater constituents that are not removed by treatment.

(et) Water reuse. Unidirectional use of treated wastewater for another purpose, limited in quantity to the amount of water used for the original purpose.

(eu) Whole building. An entire building, including the base building and all tenant spaces.

§638.4 Differentiating Between Base Building and Tenant Space.

This Part enumerates and explains the criteria by which systems, equipment and components are classified as belonging to the base building or the tenant spaces.

(a) Tenant improvements to be classified as part of tenant space.

(1) All components and any other item which is a tenant improvement belongs to and is part of tenant space and must be treated as such for the purpose of determining compliance with the requirements of this Part and section 19 of the Tax Law.

(2) All tenant improvements must comply with the requirements applicable to tenant space, and tenant space must be evaluated inclusive of tenant improvements.

(b) Distinction between base building and tenant improvements.

(1) Nonresidential tenant spaces.

(i) The following components located within a nonresidential tenant space are tenant improvements belonging to tenant space:

(ii) The following components located in a nonresidential space are tenant improvements belonging to tenant space if they meet the criteria of paragraph (3) of this subdivision:

(2) Residential tenant spaces.

(i) The following components located within a residential tenant space are part of the tenant space and must comply with the requirements for tenant space:

(ii) Any or all of the following components located within a residential tenant space, if installed and paid for by the base building owner are part of the base building for purposes of the requirements of this Part and section 19 of the Tax Law:

(3) The components listed in subparagraph (1)(ii) of this subdivision are tenant improvements belonging to and part of the tenant space if all four of the following conditions are met:

(i) the components exclusively serve the tenant space;

(ii) the components were specifically designed for the tenant space;

(iii) the energy-using components, if any, are metered to allow their energy consumption to be billed to the tenant space;

(iv) the tenant or tenants of the tenant space paid for the components. A tenant paid for a component if:

§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:

(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:

(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.

(ii) Required written statements.

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.

§638.6 Application Procedures.

(a) Application acceptance. Eligible taxpayers may apply to the Department of Environmental Conservation for a credit component certificate pursuant to section 19(c) of the Tax Law. The application must be submitted according to the following procedure: The department will begin to accept applications 30 calendar days after the effective date of this Part.

(b) Application form. The application must conform to the format provided by the New York State Department of Environmental Conservation, and must be accompanied by the items referenced in section 638.5(a) of this Part. Two copies of the original application package for the tax credit, three original cover letters and electronic copy provided on disk must be submitted to:

Director Pollution Prevention Unit New York State Department of Environmental Conservation 625 Broadway Albany, NY 12233-8010 Attn: Green Buildings Tax Credit Eligibility Application

(c) Separate application(s) for building spaces.

(1) If the applications for the green building credit are submitted together for a base building and for all tenant spaces in the building, or for a whole building, then the energy use must be calculated by analyzing the whole building simultaneously, as required by section 638.7(c)(3)(v) of this Part.

(2) The tenant spaces must demonstrate compliance with all other requirements of this Part and section 19 of the Tax Law together as a group.

(3) If the applications for the green building credit are not submitted together for a base building and for all tenant spaces in the building, then the base building and/or any tenant space that applies for the tax credit must demonstrate compliance with this Part and section 19 of the Tax Law separately from each other.

(d) Review procedure.

(1) The Department of Environmental Conservation will use the procedures in this section to determine the order in which it will review and approve applications for the Green Buildings Tax Credit pursuant to Section 19 of the Tax Law.

(2) Review of applications for approval will be based upon the date received. Applications received on a Saturday, Sunday, a holiday when State offices are closed, or after 4:30 p.m. on any business day will be considered received on the next business day. One original cover letter will be date and time stamped by the department and returned to the applicant as proof of their initial receipt of application.

(3) The department will perform a review of all applications for conformance to section 638.5 of this Part.

(4) Applications that are incomplete or otherwise do not conform to section 638.5 of this Part will be determined not to meet the requirements of this regulation by the department and will be denied without prejudice to make a subsequent new application. There will be no allowances for amendment of applications. Notification of this determination will be mailed by the department to the applicant within 90 calendar days of receipt of the application.

(e) Issuance of a credit component certificate. If the department determines that an application is in conformance with section 638.5(a) of this Part, then a credit component certificate for an approved application, signed by the commissioner of the Department of Environmental Conservation or his/her designee, will be issued by first class mail within 90 calendar days of receipt of an applicant's submission by the department.

(f) Insufficient tax credit allocation. If available tax credit allocations are insufficient, the department will retain applications deemed complete for future certificate issuance, if other allocations become available, based upon initial date of receipt. Written notice of insufficient funds will be provided to the applicant within 90 calendar days.

(g) Unused credits. If credits issued are not completely utilized by an applicant awarded a certificate, any remaining credits will be reallocated to the next eligible applicant. If there are no eligible applicants during the calendar year, the dollar amount of the credit allocation will be added to the amount of allowable credit allocations for the next calendar year.

(h) Annual eligibility certificate.

(1) To verify that a taxpayer is eligible for the tax credit, as allowed by the credit component certificate, an annual eligibility certificate submission must be received by both the Department of Taxation and Finance and the Department of Environmental Conservation annually on or before the anniversary of the issuance date of the credit component certificate. The annual eligibility certificate submission should be made according to section 638.6 of this Part and must be submitted each year until there is no remaining tax credit for the taxpayer to claim.

(2) The copy of the annual eligibility certificate submitted to the Department of Taxation and Finance must also be accompanied by the credit component certificate initially issued by the Department of Environmental Conservation for the green building, in order to receive tax credits.

(3) Failure on the part of the applicant to file a copy of the annual eligibility certificate submission with the Department of Environmental Conservation as referenced in section 638.5(b) and (c) of this Part will cause credit allocations previously reserved in the credit component certificate for that year to become subject for reallocation. The department will reallocate these unused credits pursuant to the unused credits provision of subdivision (g) of this section. The department will not provide reminder notices to applicants in any form.

§638.7 Standards and Methods for Determining Compliance.

This section provides the standards for each feature and category of consideration for green buildings. Also, where necessary, this section further specifies methods for demonstrating compliance beyond the basic written certifications of compliance by the owner, applicant and appropriate licensed professionals described in section 638.5(b) and (c) of this Part.

(a) Appliances.

(1) Standards.

(i) The appliances installed in a base building or tenant space must be models with an Energy Star® label.

(ii) If the owner of a base building, or the owner's agent:

(b) Heating, cooling and service water heating equipment.

(1) Standards. The performance prescribed in the energy code, in the Official Compilation of Codes, Rules, and Regulations of the State of New York (NYCRR), Title 9, Part 7813 or 7814 as applicable to the building type, must be met for all heating, cooling and service water heating equipment that belongs to the base building or tenant space. Lower performance is not permitted for the purposes of this Part even if an alternate compliance method is used to demonstrate compliance with the energy code under 9 NYCRR Part 7812.

(c) Energy use.

(1) Standards.

(i) Base building. For new construction, energy use of a design base building must be less than or equal to 65 percent of the respective energy code base building and must be less than or equal to 75 percent for rehabilitation of a base building.

(ii) Tenant space.

(a) For tenant space except office tenant space: For new construction, energy use of a design tenant space must be less than or equal to 65 percent of the respective energy code tenant space and must be less than or equal to 75 percent for rehabilitation of tenant space.

(iii) For office tenant space: For new construction, energy use of design tenant space must be less than or equal to 55 percent of the respective energy code tenant space and must be less than or equal to 65 percent for rehabilitation of such tenant space.

(iv) Whole building.

(a) For new construction where the floor area of office tenant space accounts for less than 90 percent of the floor area of all tenant spaces, energy use of a design whole building must be less than or equal to 65 percent of the respective energy code whole building and must be less than or equal to 75 percent for rehabilitation of a whole building.

(b) For new construction where the floor area of office tenant space accounts for greater than or equal to 90 percent of the floor area of all tenant spaces, energy use of a design whole building must be less than or equal to 60 percent of the respective energy code whole building and less than or equal to 70 percent for rehabilitation of a whole building.

(2) Computer modeling methods: This Part describes the hourly computer modeling methodology required to demonstrate that a base building, tenant space or whole building complies with the requirements of the energy use standards set forth in subdivision (c) of this section and as required by section 19 of the Tax Law. If calculations cannot show that changes made to the base building, tenant space or whole building do not decrease its energy efficiency, then the requirements of subdivision (c) of this section must be met again.

(3) Acceptable computer programs:

(i) Compliance with the energy use standards must be demonstrated using the DOE-2.1E computer program, specifically, any version from V86 through V110 inclusively, or an equivalent computer program. A computer program is considered equivalent if either of conditions in clause (a) or (b) of this subparagraph are met:

(ii) Method for comparing the design base building and energy code base building for the purpose of verifying compliance with the energy use standards for the base building. To demonstrate compliance with the energy use standards for the base building, the energy code base building must be compared to the design base building using energy simulations as follows:

Table 7.1: Type of cooling and heating system to be modeled in the majority of the areas of the energy code base building

Space use	Size of cooling equipment installed	Heating/reheat fuel used in the space 1	Type of cooling and heating system designated for the space use of column 1, to be modeled in the energy code base building
Multi-family residences	any	fossil fuel	Through-the-wall unitary direct expansion (DX) with hot water or steam coils 2 for residential units. Packaged rooftop DX for common areas with fossil fuel heating 3. or Air-cooled, single-effect absorption chiller/heater 4with four pipe fan-coils.
		electric	Through-the-wall unitary air-to-air heat pumps for residential units. Split-system air-to-air heat pumps for common areas.
Hotels, motels	<150 tons	fossil fuel	Through-the-wall unitary DX with hot water or steam coils 2for residential units. Packaged rooftop DX for common areas with fossil fuel heating 3. or Air-cooled, single-effect absorption chiller/heater 4 with four pipe fan-coils.
		electric	Through-the-wall unitary air-to-air heat pumps for guest rooms and apartments. Split-system air-to-air heat pumps for common areas.
Hotels, motels	>150 tons and <300 tons	fossil fuel	Four pipe fan-coils with air-cooled chiller 4,7.
		electric	Split-system air-to-air heat pumps.
Hotels, motels	>300 tons	fossil fuel	Four pipe fan-coils with water-cooled chiller 4,7.
		electric	Split-system air-to-air heat pumps.
Office buildings	<150 tons	fossil fuel	Packaged rooftop DX with fossil fuel heating 5. The air system is Variable Air Volume (VAV) 6. or Air-cooled, single-effect absorption chiller/heater 4. The air system is VAV 6.
		electric	Packaged rooftop air-to-air heat pumps.
Office buildings	>150 tons and <300 tons	fossil fuel	VAV system 6 with air-cooled chiller 4,7.
		electric	Split-system air-to-air heat pumps.
Office buildings	>300 tons	fossil fuel	VAV system 6 with water-cooled chiller 4,7.
		electric	Split-system air-to-air heat pumps.
Store, mall	<150 tons	fossil fuel	Packaged rooftop DX with fossil fuel heating 3. or Air-cooled, single-effect absorption chiller/heater 4.
		electric	Packaged rooftop air-to-air heat pumps.
Store, mall	>150 tons and <300 tons	fossil fuel	Water loop heat pumps with boiler 5 and cooling tower. or Air-cooled, single-effect absorption chiller/heater 4.
		electric	Split-system air-to-air heat pumps.
Store, mall	>300 tons	fossil fuel	Water loop heat pumps with boiler 5 and cooling tower. or Air-cooled, single-effect absorption chiller/heater 4.
		electric	Split-system air-to-air heat pumps.
Warehouse, auto service/dealer	<300 tons	fossil fuel	Split-system DX with fossil fuel heating 3. or Air-cooled,single-effect absorption chiller/heater 4
		electric	Packaged rooftop air-to-air heat pumps.
Warehouse, auto service/dealer	>300 tons	fossil fuel	Water loop heat pumps with boiler 5 and cooling tower. or Air-cooled, single-effect absorption chiller/heater 4.
		electric	Split-system air-to-air heat pumps.
Other (restaurant,education, health/ hospital, library, recreation, assembly)	<150 tons	fossil fuel	Packaged rooftop DX with fossil fuel heating 3. or Air-cooled, single-effect absorption chiller/heater 4.
		electric	Packaged rooftop air-to-air heat pumps.
Other (restaurant,education, health/ hospital, library, recreation, assembly)	>150 tons and <300 tons	fossil fuel	Air system with air-cooled chiller 4,7, where the air system in the energy code model is constant air volume or VAV according to the air system in the design model.
		electric	Split-system air-to-air heat pumps.
Other (restaurant,education, health/ hospital, library, recreation, assembly)	>300 tons	fossil fuel	Air system with water-cooled chiller 4,7, where the air system in the energy code model is constant air volume or VAV according to the air system in the design building model.
		electric	Split-system air-to-air heat pumps.

¹Heating and reheat fuel used in the space (Column 3) is the heating fuel used for most of the combined heating and reheating needs of a particular space, as defined by the "Space Use" column of Table 7.1. Where the design base building uses electric resistance heating or reheating, the "heating and reheat fuel used in the space" must be selected as fossil fuel.

²The energy code base building model must use hot water if the design base building uses hot water, and the energy code base building model must use steam if the design base building (and thus the design base building model) uses steam.

³If the design base building uses a furnace, then the energy code base building model must also use a furnace. If the design base building uses a boiler, then the energy code base building model must also use a boiler. The energy code base building model must use the same type of fossil fuel as that used in the design base building.

⁴The chiller assigned to the energy code base building model must use the same energy source as the chiller assigned to the design base building. If the chiller in the design base building (and thus the design base building model) uses a particular type of fossil fuel, the chiller in the energy code base building model must be a single-effect absorption machine using the same type of fossil fuel.

⁵The furnace or boiler in the energy code base building model must use the same fuel as the furnace or boiler in the design base building (and thus the design base building model).

⁶Office spaces must use VAV system for the energy code base building model. In other spaces within the building, the energy code base building model must use the same type of air system as that used in the design base building.

⁷If Table 7.1 requires the modeling in the energy code base building model of electric chillers with a total installed capacity greater than 150 tons (column 2), the type and number of these chillers must be assigned as follows:

Table 7.2: Lighting Density by Space Type

Space Type1	Lighting Density (Watts per Square Foot)
Auditorium	1.6
Bank/Financial Institution	2.0
Classroom / Lecture Hall	1.6
Convention, Conference or Meeting Center	1.5
Corridor, Restroom, Support Area	0.8
Dining	1.4
Exercise Center	1.1
Exhibition Hall	3.3
Grocery Store	2.1
Gymnasium Playing Surface	1.9
Hotel Function	2.4
Industrial Work, <20ft Ceiling Height	2.1
Industrial Work, 20ft Ceiling Height	3.0
Kitchen	2.2
Library	1.8
Lobby - Hotel	1.9
Lobby - Other	1.0
Mall, Arcade, Atrium	1.4
Medical and Clinical Care	1.6
Museum	1.6
Office	1.5
Religious Worship	3.2
Restaurant	1.7
Retail Sales, Wholesale Showroom	2.1
Storage, Industrial and Commercial	1.0
Theaters - Motion Picture	1.0
Theaters - Performance	1.5
Other	1.0

¹ For the Purpose of Selecting Space Types, a "space" Is All Contiguous Areas Which Accommodate or Are Associated with a Single Space Type Listed.

(iii) Method for comparing the design building tenant space and the energy code tenant space for the purpose of verifying compliance with the energy use standards for tenant space. To demonstrate compliance with the energy use standards for tenant space, including the tenant improvements assigned to the tenant space in accordance with section 638.4 of this Part, the energy code tenant space must be compared to the design tenant space by creating an energy code tenant space model and performing energy simulations with these models.

(a) Assign type of cooling/heating system to the energy code tenant space. If the tenant space applying for the green building credit has its own primary cooling equipment, the type of cooling/heating system in the tenant space must be assigned according to subclause (1) of this clause. Otherwise, the type of the HVAC distribution system must be assigned according to subclause (2) of this clause. Primary cooling equipment assignment to the tenant space must be determined in accordance with section 638.4 of this Part.

(b) Energy simulation techniques for the energy code tenant space model and the design tenant space model.

(iv) Method for comparing the design whole building and the energy code whole building for the purpose of verifying compliance with energy use standards. To demonstrate compliance with the energy use standards for a whole building, the energy code whole building must be compared to the design whole building by creating an energy code and design whole building model, and performing energy simulations with these computer models.

(v) Energy use modeling requirements. All modeling of energy use must comply with the following requirements: