Hazardous Waste Fee Exemption
A property enrolled in the city Voluntary Cleanup Program (VCP) with hazardous waste that will be excavated and disposed of offsite can save the cost of the state Hazardous Waste Program Fee ($130/ton) and the Special Assessment on Hazardous Waste (up to $27/ton) otherwise charged for generating hazardous waste.
To qualify for the exemption:
- a site must be enrolled in the city Voluntary Cleanup Program
- the site's approved remedial action work plan must authorize the removal of hazardous waste
- OER must oversee the removal of hazardous waste from the site
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For each eligible VCP site, OER submits three certifications to the New York State Department of Environmental Conservation (DEC):
- OER will prepare a Notice of Potential Generation of Hazardous Waste after a soil test shows a site contains hazardous waste. To prepare this notice, a development team must provide its OER project manager with:
- the site's EPA generator ID number;
- the date of the soil test confirming hazardous waste;
- the quantity of hazardous waste, in tons, anticipated to be shipped; and
- the anticipated dates for the start and completion of remediation.
DEC must receive this form before hazardous waste is shipped from a VCP site. Otherwise, the site's claim for an exemption may be denied.
- After a project team notifies OER that all hazardous waste has been removed from a site, OER will forward a Certification of Hazardous Waste Generation to the team which, when filled out, documents how the hazardous waste was managed. Once complete, it must be signed by the generator (or site owner) and the site's qualified environmental professional and returned to the OER project manager.
- OER will review the second certification and prepare a Certification of Remedial Action that Generated Hazardous Waste in which OER certifies that the site's hazardous waste was properly managed. OER will send this certification to DEC.
Once DEC receives the last two certifications, the agency will determine if the site is exempt from state hazardous waste fees.
Regardless of the exemption, parties must:
- File a Hazardous Waste Annual Report with DEC every March 1 for sites that generated 15 tons or more of hazardous waste in the prior calendar year. Fill out the Waste Generation and Management (GM) form, by putting an X in the Exempt Remedial box in Box H of Section 1. In the Comments Box (at the bottom of the form) include "New York City Voluntary Cleanup Program, VCP Site Number)".
- File a TP-550 Quarterly Return for Special Assessments on Hazardous Waste Generated in New York State form with the state Department of Taxation and Finance within 20 days of the end of the calendar quarter in which hazardous waste was generated. In line item 3 on the form, indicate the number of tons of hazardous waste generated from the VCP site.
Any E-Designation project involving the removal and transportation of hazardous waste that is not enrolled in the city Voluntary Cleanup Program will be subject to the New York State Special Assessment Tax (ECL 27-0923) and Hazardous Waste Regulatory Fees (ECL 72-0402). Visit DEC's website for more information about Hazardous Waste Assessment and Fees.