Who’s covered
Which buildings Local Law 97 covers.
- A building over 25,000 gross square feet
- Two or more buildings on the same tax lot that together exceed 50,000 gross square feet
- Two or more condominium buildings governed by the same board of managers that together exceed 50,000 gross square feet
Square footage is taken from Department of Finance records. DOB publishes a list of covered buildings each year; the 2026 list came out in March 2026.
The limits
Emissions limits start in 2024 and tighten in 2030.
Most covered buildings have had to meet greenhouse gas emissions limits since 2024, with stricter limits taking effect in 2030. The city’s stated goals are a 40 percent reduction from the largest buildings by 2030 and net zero by 2050.
| Article 320 | Article 321 | |
|---|---|---|
| Applies to | Most private buildings | Certain affordable housing and houses of worship |
| Compliance pathways | Pathway 0 (from 2024), Pathway 1 (from 2026) or Pathway 2 (from 2035) | Pathway 3, a one-time compliance |
What gets filed
The annual report.
Covered buildings file an annual emissions report by May 1 of each year. The report must be certified by a registered design professional, or in limited cases a retro-commissioning agent. Penalty amounts and good-faith-effort rules are set out in DOB’s rules and the Administrative Code, so confirm them there for your building.
Not sure which filings apply to your building? Call us and we’ll point you in the right direction.
Call (929) 367-0962Questions
Frequently asked.
Is my building covered?
Check the DOB covered buildings list and your Department of Finance square footage. Buildings over 25,000 gross square feet are generally covered.
When is the report due?
By May 1 of each year, certified by a registered design professional.
Who prepares the filing?
Owners generally work with a registered design professional, or in limited cases a retro-commissioning agent.
Sources
Official sources.
General information about New York City procedures, last reviewed November 2026. Amounts and rules change and every property is different, so this isn’t legal advice. Call us about your specific situation.