S T A T E   O F   N E W   Y O R K
 ________________________________________________________________________
 
                                    775
 
                        2025-2026 Regular Sessions
 
                           I N  A S S E M B L Y
 
                                (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:
 
   Section  1.  The  real  property  tax  law  is amended by adding a new
 section 471 to read as follows:
   § 471. EXEMPTION FOR IMPROVEMENTS TO  REAL  PROPERTY  MEETING  CERTIF-
 ICATION  STANDARDS FOR BIRD-FRIENDLY DESIGN. 1. FOR THE PURPOSES OF THIS
 SECTION, THE FOLLOWING TERMS SHALL HAVE THE FOLLOWING MEANINGS:
   (A) "BIRD-FRIENDLY DESIGN" SHALL INCLUDE:
   (I) BIRD-FRIENDLY MATERIAL;
   (II) BIRD HAZARD INSTALLATIONS; AND
   (III) FLY-THROUGH CONDITIONS.
   (B) "BIRD-FRIENDLY MATERIAL" SHALL MEAN A MATERIAL  OR  ASSEMBLY  THAT
 HAS,  OR HAS BEEN TREATED TO HAVE A MAXIMUM THREAT FACTOR OF TWENTY-FIVE
 IN ACCORDANCE WITH THE AMERICAN BIRD CONSERVANCY BIRD  COLLISION  DETER-
 RENCE  MATERIAL  THREAT  FACTOR REFERENCE STANDARD, OR WITH THE AMERICAN
 BIRD CONSERVANCY BIRD-FRIENDLY MATERIALS EVALUATION PROGRAM AT  CARNEGIE
 MUSEUM'S  AVIAN  RESEARCH  CENTER TEST PROTOCOL, OR WITH A RELEVANT ASTM
 STANDARD.
   (C) "BIRD HAZARD INSTALLATIONS" SHALL MEAN MONOLITHIC GLAZING  INSTAL-
 LATIONS THAT PROVIDE A CLEAR LINE OF SIGHT ON THE EXTERIOR OF BUILDINGS,
 INCLUDING  BUT NOT LIMITED TO GLASS AWNINGS, GLASS HANDRAILS AND GUARDS,
 GLASS WIND BREAK PANELS, OR GLASS ACOUSTIC BARRIERS.
   (D) "FLY-THROUGH CONDITIONS" SHALL MEAN ONE OR MORE  PANELS  OF  GLASS
 THAT  PROVIDE  A  CLEAR LINE OF SIGHT THROUGH SUCH ELEMENTS CREATING THE
 ILLUSION OF A VOID LEADING TO THE OTHER SIDE, INCLUDING  PARALLEL  GLASS
 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
 
 EIGHTY-TWO MM) OR LESS, OR A  CONVERGENCE  OF  GLASS  SIDES  CREATING  A
 PERPENDICULAR, ACUTE OR OBTUSE CORNER.
   2. CONSTRUCTION OF IMPROVEMENTS TO REAL PROPERTY INITIATED ON OR AFTER
 THE  FIRST  DAY  OF  JANUARY,  TWO THOUSAND TWENTY-FIVE, MEETING CERTIF-
 ICATION STANDARDS FOR BIRD-FRIENDLY DESIGN PURSUANT TO  SUBDIVISION  ONE
 OF  THIS  SECTION  SHALL BE EXEMPT FROM TAXATION BY ANY MUNICIPAL CORPO-
 RATION IN WHICH SUCH PROPERTY IS LOCATED TO THE EXTENT PROVIDED IN  THIS
 SECTION,  PROVIDED  THAT  THE  GOVERNING  BOARD OF SUCH MUNICIPAL CORPO-
 RATION, AFTER CONDUCTING A PUBLIC HEARING, ADOPTS A LOCAL LAW, ORDINANCE
 OR RESOLUTION PROVIDING THEREFOR.
   3. SUCH REAL PROPERTY, OR PORTION THEREOF, WHICH  IS  CERTIFIED  UNDER
 BIRD-FRIENDLY  DESIGN  STANDARDS  OR  A  SIMILAR PROGRAM USING A CERTIF-
 ICATION STANDARD WHICH IS EQUIVALENT  TO  THE  CATEGORIES  OF  CERTIFIED
 BIRD-FRIENDLY  DESIGN  STANDARDS, AS DETERMINED BY AN ACCREDITED PROFES-
 SIONAL, SHALL BE EXEMPT AS PROVIDED BELOW FOR  THE  RESPECTIVE  PERCENT-
 AGES,  PROVIDED  THAT  A  MUNICIPAL  CORPORATION MAY ESTABLISH A MAXIMUM
 EXEMPTION  AMOUNT  IN  ITS  LOCAL  LAW,  ORDINANCE  OR  RESOLUTION,  AND
 PROVIDED,  FURTHER,  THAT  A  COPY  OF THE CERTIFICATION FOR A QUALIFIED
 CATEGORY IS FILED WITH THE ASSESSOR'S OFFICE  AND  IS  APPROVED  BY  THE
 ASSESSOR  AS  MEETING THE REQUIREMENTS OF THIS SECTION AND THE MUNICIPAL
 CORPORATION'S LOCAL LAW, ORDINANCE OR RESOLUTION. SUCH  EXEMPTION  SHALL
 BE  TO  THE  EXTENT OF ANY INCREASE IN ASSESSED VALUE RESULTING FROM THE
 CONSTRUCTION OR  RECONSTRUCTION  OF  A  PROPERTY  MEETING  BIRD-FRIENDLY
 DESIGN STANDARDS OR SIMILAR PROGRAM CERTIFICATION.
 
                      BIRD-FRIENDLY DESIGN EXEMPTION
 
      YEAR                     PERCENTAGE

      1                        100%
      2                        100%
      3                        100%
      4                        100%
      5                        100%
      6                        100%
      7                        80%
      8                        60%
      9                        40%
      10                       20%
 
   4. (A) NO SUCH EXEMPTION SHALL BE GRANTED UNLESS:
   (I)  SUCH  CONSTRUCTION  OF IMPROVEMENTS WAS COMMENCED ON OR AFTER THE
 FIRST DAY OF JANUARY, TWO THOUSAND TWENTY-FIVE, OR SUCH  LATER  DATE  AS
 MAY BE SPECIFIED BY LOCAL LAW;
   (II)  THE  VALUE  OF SUCH CONSTRUCTION EXCEEDS THE SUM OF TEN THOUSAND
 DOLLARS; AND
   (III) SUCH  CONSTRUCTION  IS  DOCUMENTED  BY  A  BUILDING  PERMIT,  IF
 REQUIRED,  FOR  THE  IMPROVEMENTS, OR OTHER APPROPRIATE DOCUMENTATION AS
 REQUIRED BY THE ASSESSOR.
   (B) FOR PURPOSES  OF  THIS  SUBDIVISION,  THE  TERM  "CONSTRUCTION  OF
 IMPROVEMENTS" SHALL NOT INCLUDE ORDINARY MAINTENANCE AND REPAIRS.
   5.  IF  THE ASSESSOR IS SATISFIED THAT THE APPLICANT IS ENTITLED TO AN
 EXEMPTION PURSUANT TO THIS SECTION,  SUCH  ASSESSOR  SHALL  APPROVE  THE
 APPLICATION AND SUCH REAL PROPERTY SHALL THEREAFTER BE EXEMPT FROM TAXA-
 TION BY THE MUNICIPAL CORPORATION AS PROVIDED IN THIS SECTION COMMENCING
 WITH  THE  ASSESSMENT  ROLL  PREPARED AFTER THE TAXABLE STATUS DATE. THE
 A. 775                              3
 
 ASSESSED VALUE OF ANY EXEMPTION GRANTED PURSUANT TO THIS  SECTION  SHALL
 BE ENTERED BY THE ASSESSOR ON THE ASSESSMENT ROLL WITH THE TAXABLE PROP-
 ERTY, WITH THE AMOUNT OF THE EXEMPTION SHOWN IN A SEPARATE COLUMN.
   § 2. This act shall take effect immediately.