A 775: Establishes a tax exemption for buildings constructed or improved according to bird-friendly design standards.

  
  STATE OF NEW YORK ________________________________________________________________________ 775 2025-2026 Regular Sessions  IN ASSEMBLY (Prefiled) January 8, 2025 ___________ Introduced by M. of A. ROSENTHAL -- read once and referred to the Committee on Real Property Taxation AN ACT to amend the real property tax law, in relation to establishing a tax exemption for buildings with bird-friendly design The People of the State of New York, represented in Senate and Assem- bly, do enact as follows: 1 Section 1. The real property tax law is amended by adding a new 2 section 471 to read as follows: 3 § 471. Exemption for improvements to real property meeting certif- 4 ication standards for bird-friendly design. 1. For the purposes of this 5 section, the following terms shall have the following meanings: 6 (a) "Bird-friendly design" shall include: 7 (i) bird-friendly material; 8 (ii) bird hazard installations; and 9 (iii) fly-through conditions. 10 (b) "Bird-friendly material" shall mean a material or assembly that 11 has, or has been treated to have a maximum threat factor of twenty-five 12 in accordance with the American bird conservancy bird collision deter- 13 rence material threat factor reference standard, or with the American 14 bird conservancy bird-friendly materials evaluation program at Carnegie 15 museum's avian research center test protocol, or with a relevant ASTM 16 standard. 17 (c) "Bird hazard installations" shall mean monolithic glazing instal- 18 lations that provide a clear line of sight on the exterior of buildings, 19 including but not limited to glass awnings, glass handrails and guards, 20 glass wind break panels, or glass acoustic barriers. 21 (d) "Fly-through conditions" shall mean one or more panels of glass 22 that provide a clear line of sight through such elements creating the 23 illusion of a void leading to the other side, including parallel glass 24 elements, at a distance of seventeen feet (five thousand one hundred EXPLANATION--Matter in italics (underscored) is new; matter in brackets [ ] is old law to be omitted. LBD02502-01-5 
 A. 775 2 1 eighty-two mm) or less, or a convergence of glass sides creating a 2 perpendicular, acute or obtuse corner. 3 2. Construction of improvements to real property initiated on or after 4 the first day of January, two thousand twenty-five, meeting certif- 5 ication standards for bird-friendly design pursuant to subdivision one 6 of this section shall be exempt from taxation by any municipal corpo- 7 ration in which such property is located to the extent provided in this 8 section, provided that the governing board of such municipal corpo- 9 ration, after conducting a public hearing, adopts a local law, ordinance 10 or resolution providing therefor. 11 3. Such real property, or portion thereof, which is certified under 12 bird-friendly design standards or a similar program using a certif- 13 ication standard which is equivalent to the categories of certified 14 bird-friendly design standards, as determined by an accredited profes- 15 sional, shall be exempt as provided below for the respective percent- 16 ages, provided that a municipal corporation may establish a maximum 17 exemption amount in its local law, ordinance or resolution, and 18 provided, further, that a copy of the certification for a qualified 19 category is filed with the assessor's office and is approved by the 20 assessor as meeting the requirements of this section and the municipal 21 corporation's local law, ordinance or resolution. Such exemption shall 22 be to the extent of any increase in assessed value resulting from the 23 construction or reconstruction of a property meeting bird-friendly 24 design standards or similar program certification. 25 BIRD-FRIENDLY DESIGN EXEMPTION 26 YEAR PERCENTAGE 27 1 100% 28 2 100% 29 3 100% 30 4 100% 31 5 100% 32 6 100% 33 7 80% 34 8 60% 35 9 40% 36 10 20% 37 4. (a) No such exemption shall be granted unless: 38 (i) such construction of improvements was commenced on or after the 39 first day of January, two thousand twenty-five, or such later date as 40 may be specified by local law; 41 (ii) the value of such construction exceeds the sum of ten thousand 42 dollars; and 43 (iii) such construction is documented by a building permit, if 44 required, for the improvements, or other appropriate documentation as 45 required by the assessor. 46 (b) For purposes of this subdivision, the term "construction of 47 improvements" shall not include ordinary maintenance and repairs. 48 5. If the assessor is satisfied that the applicant is entitled to an 49 exemption pursuant to this section, such assessor shall approve the 50 application and such real property shall thereafter be exempt from taxa- 51 tion by the municipal corporation as provided in this section commencing 52 with the assessment roll prepared after the taxable status date. The 
 A. 775 3 1 assessed value of any exemption granted pursuant to this section shall 2 be entered by the assessor on the assessment roll with the taxable prop- 3 erty, with the amount of the exemption shown in a separate column. 4 § 2. This act shall take effect immediately.