Assembly Bill A775A

                             
                     S T A T E   O F   N E W   Y O R K
 ________________________________________________________________________
 
                                  775--A
 
                        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  --  committee  discharged,  bill
   amended,  ordered reprinted as amended and recommitted to said commit-
   tee
 
 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
 
  EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                       [ ] is old law to be omitted.
              

                                                            LBD02502-04-5
 A. 775--A                           2
 
 ILLUSION OF A VOID LEADING TO THE OTHER SIDE, INCLUDING  PARALLEL  GLASS
 ELEMENTS,  AT  A  DISTANCE  OF SEVENTEEN FEET (FIVE THOUSAND ONE HUNDRED
 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 CITIES OF ONE MILLION  OR  MORE  IN  WHICH  SUCH  PROPERTY  IS
 LOCATED  TO  THE  EXTENT  PROVIDED  IN  THIS  SECTION, PROVIDED THAT THE
 GOVERNING BOARD OF SUCH MUNICIPAL CORPORATION, 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  VALUED AT THE INCREASE OF THE ASSESSED VALUE OF COST DUE TO BUILDING
 OR REBUILDING WITH BIRD-FRIENDLY DESIGN OR 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
 A. 775--A                           3
 
 WITH THE ASSESSMENT ROLL PREPARED AFTER THE  TAXABLE  STATUS  DATE.  THE
 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.