NEW YORK STATE ASSEMBLY MEMORANDUM IN SUPPORT OF LEGISLATION submitted in accordance with Assembly Rule III, Sec 1(f)
BILL NUMBER: A775B
SPONSOR: Rosenthal TITLE OF BILL:
An act to amend the real property tax law, in relation to establishing a
tax exemption for buildings with bird-friendly design
PURPOSE:
This legislation will encourage bird-friendly design and construction to
protect birds from building collisions.
SUMMARY OF SPECIFIC PROVISIONS:
Section one amends the real property tax law by adding a new section
471.
Section two establishes the effective date.
JUSTIFICATION:
In February 2024, Flaco, a beloved Eurasian eagle-owl, died after strik-
ing an Upper West Side building. The New York Times reports that as many
as 230,000 birds die each year in New York City in similar collisions.
It is often difficult for birds to tell the difference between habitats
and buildings for numerous reasons, ranging from awnings and overhangs
to angled glass and the reflection of light on buildings. However, the
use of green roofs and walls, patterned glass, screens and shutters,
window film, UV patterned glass, and other practices have proven
successful in reducing the number of building collision-related bird
deaths.
This legislation would provide tax deductions for construction that
utilizes bird- friendly materials and methods to mitigate collisions,
allowing more developers to take advantage of these techniques. Bird-
friendly designs have proven successful in New York City and in other
cities around the country, including the renovation of New York City's
Javits Center, which installed a green roof and translucent glass,
features that have reduced colliSions by 90%.
LEGISLATIVE HISTORY:
New bill.
FISCAL IMPLICATIONS:
Undetermined.
EFFECTIVE DATE:
This act shall take effect immediately.
STATE OF NEW YORK
________________________________________________________________________
775--B
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 -- committee discharged, bill
amended, ordered reprinted as amended and recommitted to said commit-
tee -- recommitted to the Committee on Real Property Taxation in
accordance with Assembly Rule 3, sec. 2 -- 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:
1 Section 1. The real property tax law is amended by adding a new
2 section 473 to read as follows:
3 § 473. 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,
EXPLANATION--Matter in italics (underscored) is new; matter in brackets
[] is old law to be omitted.
LBD02502-05-6
A. 775--B 2
1 including but not limited to glass awnings, glass handrails and guards,
2 glass wind break panels, or glass acoustic barriers.
3 (d) "Fly-through conditions" shall mean one or more panels of glass
4 that provide a clear line of sight through such elements creating the
5 illusion of a void leading to the other side, including parallel glass
6 elements, at a distance of seventeen feet (five thousand one hundred
7 eighty-two mm) or less, or a convergence of glass sides creating a
8 perpendicular, acute or obtuse corner.
9 2. Construction of improvements to real property initiated on or after
10 the first day of January, two thousand twenty-seven, meeting certif-
11 ication standards for bird-friendly design pursuant to subdivision one
12 of this section shall be exempt from taxation by any municipal corpo-
13 ration in cities of one million or more in which such property is
14 located to the extent provided in this section, provided that the
15 governing board of such municipal corporation, after conducting a public
16 hearing, adopts a local law, ordinance or resolution providing therefor.
17 3. Such real property, or portion thereof, which is certified under
18 bird-friendly design standards or a similar program using a certif-
19 ication standard which is equivalent to the categories of certified
20 bird-friendly design standards, as determined by an accredited profes-
21 sional, shall be exempt as provided below for the respective percent-
22 ages, provided that a municipal corporation may establish a maximum
23 exemption amount in its local law, ordinance or resolution, and
24 provided, further, that a copy of the certification for a qualified
25 category is filed with the assessor's office and is approved by the
26 assessor as meeting the requirements of this section and the municipal
27 corporation's local law, ordinance or resolution. Such exemption shall
28 be valued at the cost of the installation of bird-friendly building
29 materials used to build constructions or improvements in accordance with
30 bird-friendly design or certification.
31 BIRD-FRIENDLY DESIGN EXEMPTION
32 YEARPERCENTAGE
33 1100%
34 2100%
35 3100%
36 4100%
37 5100%
38 6100%
39 780%
40 860%
41 940%
42 1020%
43 4. (a) No such exemption shall be granted unless:
44 (i) such construction of improvements was commenced on or after the
45 first day of January, two thousand twenty-seven, or such later date as
46 may be specified by local law;
47 (ii) the value of such construction exceeds the sum of ten thousand
48 dollars; and
49 (iii) such construction is documented by a building permit, if
50 required, for the improvements, or other appropriate documentation as
51 required by the assessor.
A. 775--B 3
1 (b) For purposes of this subdivision, the term "construction of
2 improvements" shall not include ordinary maintenance and repairs.
3 5. If the assessor is satisfied that the applicant is entitled to an
4 exemption pursuant to this section, such assessor shall approve the
5 application and such real property shall thereafter be exempt from taxa-
6 tion by the municipal corporation as provided in this section commencing
7 with the assessment roll prepared after the taxable status date. The
8 assessed value of any exemption granted pursuant to this section shall
9 be entered by the assessor on the assessment roll with the taxable prop-
10 erty, with the amount of the exemption shown in a separate column.
11 § 2. This act shall take effect immediately.
