The present study aimed at conducting performance evaluation and making recommendations on the green roof subsidy policy that the Kaohsiung City Government promotes for existing buildings improvement. Analytical framework is based on the six aspects of policy evaluation indicators: effectiveness, efficiency, adequacy, equity, responsiveness, appropriateness. Stakeholder in-depth interviews on site were used to gather opinions and perceptions from policy implementers, consultant, policy supervisors of environmental protection association, as well as users and recipients. The purpose was to evaluate the quality of policy implementation and to review the impediments to policy promotion. The research results show that the effectiveness of green roof insulation and cooling has been unanimously affirmed. However, the policy goal of mitigating the urban heat island effect requires more greening and better quality of planting and maintenance which have to be implemented continuously for a long term in order to evaluate its effectiveness correctly. At the current stage, the challenges for the promotion of the green roof subsidy policy are passive applicants, insufficient incentives, and the narrow promotion of target users. The barriers of implementing green roofs for existing buildings are substantial upfront cost, maintenance costs and staff shortage. It is suggested that professional technical consultants should involve in the design planning, such as water resources management, the waterproof layer assessment, ecological aesthetics education, and the configuration of green roofs with photovoltaic panels. These integrated strategies of broadening income sources and economizing expenditure help to manage green roofs sustainably and to achieve the policy desired goals.