On 9 July, the City Council held the first reading of the resolution on Property Tax Exemptions for Usable Spaces in Residential Buildings as Part of the Project to Promote Green Areas in the City of Wroclaw. The resolution offers property tax exemptions to those who decide to set up a public garden on the roof of their building or a vertical garden on its walls.
"The resolution is designed to improve the image of Wroclaw as a city which promotes sustainable solutions and protects the environment. Its main design it to provide property tax exemptions for the residents to invest in green roofs or vertical gardens. The exemption will reimburse some of the spending incurred by the owners," says City Treasurer Marcin Urban.
More importantly, however, property tax exemptions are aimed at residents and not entrepreneurs or developers. Tax exemptions will not be granted to commercial spaces.
The draft of the resolution is just a prelude to a wide legislative campaign which Mayor Rafał Dutkiewicz announced in June. Other solutions include new air and noise pollution monitoring stations and consultations on the Low Carbon Economy Plan. Read more: Sustainable Wroclaw.
This is how green roofs may look like, designed by Unibail-Rodamco
Green roofs
"The garden on the roof must consist of several layers, and the vegetation section must be at least 40 cm thick. Only perennial plants may be used," says Małgorzata Krzeszowska from the Social Communication Department at the Wroclaw City Office.
Tax exemptions will be granted to those buildings whose roofs are converted into gardens in at least 50%. The exemption rate depends on the number of storeys in the building and the size of its garden.
If the building is five-storey high or smaller:
- the exemption is granted to 100% of the residential space in a building if 80% of its roof is covered in greenery,
- the exemption is granted to between 50% and 80% of the residential space in a building if less than 80% of its roof is covered in greenery (in direct proportion)
- the exemption is not granted to a building if less than 50% of its roof is covered in greenery.
If the building is six-storey high or taller:
- the exemption is granted to 50% of the residential space in a building if 80% of its roof is covered in greenery,
- the exemption is granted to between 25% and 40% of the residential space in a building if less than 80% of its roof is covered in greenery (in direct proportion reduced by 50%),
- the exemption is not granted to a building if less than 50% of its roof is covered in greenery.
Vertical gardens
The latter part of the resolution pertains to vertical gardens, i.e. gardens installed on the walls.
"It is vital that vertical gardens are planted with perennial vegetation. Such gardens may not be smaller than 15 sqm in size," says Małgorzata Krzeszowska.
- If a building is covered with a vertical garden up to 30 sqm in size: - the exemption is granted to 20% of its residential space.
- If a building is covered with a vertical garden between 31 and 45 sqm in size: - the exemption is granted to 25% of its residential space.
- If a building is covered with a vertical garden over 45 sqm in size: - the exemption is granted to 50% of its residential space.
Green roofs bring savings
Roof gardens bring greenery to the city as well as savings to the owners of the buildings, i.e. lower heating costs. A building with a garden at the top can save up to 30% of energy. Such buildings also heat up more slowly on summer days.
"Green roofs protect the roof membrane against extreme temperatures, hail and weather conditions, which improves its longevity. They also relieve the city's sewage system, especially after heavy rain. The green roof's structure and vegetation retain humidity, which is later evaporated into the atmosphere. Green roofs as well as vertical gardens are effective in cooling down buildings, releasing humidity into the atmosphere and fighting air pollution," says the justification of the resolution.
On 9 July, the City Council decided that the second reading of the resolution is due to take place in September. The resolution is expected to come into force in the fourth quarter of 2015. It expires on 31 December 2021.
