Who is covered
Individual buildings over 25,000 gross square feet, or buildings on the same tax lot that together exceed 50,000 square feet with 10 or more units. Covers both privately and publicly owned buildings.
What the law requires
- Calculate annual greenhouse gas emissions using utility data and emission coefficients published by DOB.
- Submit an annual emissions report to DOB demonstrating compliance with the applicable emission limit.
- If the building exceeds its limit, pay the penalty or demonstrate a good-faith effort through a prescribed compliance pathway.
- Engage a Registered Design Professional to certify the emissions report.
Filing frequency and deadlines
Penalty structure
Non-compliance with LL97 can result in the following penalties:
- $268 per metric ton of CO2e over the annual limit.
- Penalties are assessed annually and can reach hundreds of thousands of dollars for large, inefficient buildings.
- There is no cap on the total penalty — it scales linearly with excess emissions.
Exemptions
- Houses of worship.
- City-owned buildings and NYCHA properties (follow separate rules).
- Rent-regulated buildings with 35% or more regulated units that are also participating in affordable housing programs may qualify for alternative compliance timelines.
Recent updates and amendments
The 2024 reporting period is the first year of active enforcement. DOB published final emission coefficients and compliance guidance in late 2023. The 2030 limits are expected to affect a significantly larger number of buildings and are driving major decarbonization investments across the city.
Reference
Official source: NYC Sustainable Buildings — LL97
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