Form Rpd-41327 - Sustainable Building Tax Credit Approval (Page 4 of 5) in pdf

State of New Mexico - Taxation and Revenue Department

RPD-41327

Rev. 10/23/2014

SUSTAINABLE BUILDING TAX CREDIT APPROVAL

Page 3 of 4

Environmental Design green building rating system guidelines

building or a sustainable residential building.

developed and adopted by the U. S. Green Building Council.

Sustainable commercial building means a multifamily dwelling

LEED-CI means the LEED rating system for commercial interiors.

unit, as registered and certified under the LEED-H or Build Green

NM rating system, that is certified by the U.S. Green Building

LEED-CS means the LEED rating system for the core and shell

Council as LEED-H silver or higher or by Build Green NM as

of buildings.

silver or higher, and has achieved a home energy rating system

index of 60 or lower as developed by the Residential Energy

LEED-EB means the LEED rating system for existing buildings.

Services Network, or a building that has been registered and

certified under the LEED-NC, LEED-EB, LEED-CS, or LEED-CI

LEED-H means the LEED rating system for homes.

rating system and that:

is certified by the U.S. Green Building Council at LEED

LEED-NC means the LEED rating system for new buildings and

silver or higher,

major renovations.

achieves any prerequisite for and at least one point related

to commissioning under LEED “energy and atmosphere,” if

LEED gold means the rating in compliance with, or exceeding,

included in the applicable rating system, and

the second highest rating awarded by the LEED certification

has reduced energy consumption, as follows:

process.

through 2011, a 50% energy reduction will be required

based on the national average for that building type

LEED platinum means the rating in compliance with, or

as published by the U.S. Department of Energy; and

exceeding, the highest rating awarded by the LEED certification

beginning January 1, 2012, a 60% energy reduction

process.

will be required based on the national average for that

building type as published by the U.S. Department of

LEED silver means the rating in compliance with, or exceeding,

Energy; and

the third highest rating awarded by the LEED certification

is substantiated by the U.S. Environmental Protection

process.

Agency target finder energy performance results form,

dated no sooner than the schematic design phase of

Manufactured housing means a multisectioned home that is:

development.

a manufactured home or modular home;

Sustainable residential building means

a single-family dwelling with a heated area of at least 36

a building used as a single-family residence as registered

feet by 24 feet and a total area of at least 864 square feet;

and certified under the Build Green NM or LEED-H rating

constructed in a factory to the standards of the U.S.

systems that:

Department of Housing and Urban Development, the

is certified by the U.S. Green Building Council as

National Manufactured Housing Construction and Safety

LEED-H silver or higher or by Build Green NM as silver

Standards Act of 1974, and the Housing and Urban

or higher, and

Development Zone Code 2 or New Mexico construction

has achieved a home energy rating system index of

codes up to the date of the unit’s construction; and

60 or lower as developed by the Residential Energy

installed consistent with the Manufactured Housing Act and

Services Network, or

rules adopted pursuant to that act relating to permanent

manufactured housing that is ENERGY STAR-qualified by

foundations.

the U.S. Environmental Protection Agency.

Person does not include state, local government, public school

Tribal means of, belonging to, or created by a federally

district, or tribal agencies.

recognized Indian nation, tribe, or pueblo.

Qualified occupied square footage means the occupied spaces

of the building as determined by:

the U.S. Green Building Council for those buildings obtaining

LEED certification,

the administrators of the Build Green NM rating system for

those homes obtaining Build Green NM certification, and

the U.S. Environmental Protection Agency for ENERGY

STAR-certified manufactured homes.

Sustainable building means either a sustainable commercial

Form Rpd-41327 - Sustainable Building Tax Credit Approval Page 4

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