A00775 Summary:
BILL NO | A00775A |
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SAME AS | No Same As |
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SPONSOR | Rosenthal |
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COSPNSR | |
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MLTSPNSR | |
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Add §471, RPT L | |
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Establishes a tax exemption for buildings constructed or improved according to bird-friendly design standards. |
A00775 Actions:
BILL NO | A00775A | |||||||||||||||||||||||||||||||||||||||||||||||||
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01/08/2025 | referred to real property taxation | |||||||||||||||||||||||||||||||||||||||||||||||||
04/09/2025 | amend and recommit to real property taxation | |||||||||||||||||||||||||||||||||||||||||||||||||
04/09/2025 | print number 775a |
A00775 Memo:
Go to topNEW YORK STATE ASSEMBLY
MEMORANDUM IN SUPPORT OF LEGISLATION
submitted in accordance with Assembly Rule III, Sec 1(f)   BILL NUMBER: A775A 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: To be determined.   EFFECTIVE DATE: This act shall take effect immediately.
A00775 Text:
Go to top STATE OF NEW YORK ________________________________________________________________________ 775--A 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 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 EXPLANATION--Matter in italics (underscored) is new; matter in brackets [] is old law to be omitted. LBD02502-04-5A. 775--A 2 1 illusion of a void leading to the other side, including parallel glass 2 elements, at a distance of seventeen feet (five thousand one hundred 3 eighty-two mm) or less, or a convergence of glass sides creating a 4 perpendicular, acute or obtuse corner. 5 2. Construction of improvements to real property initiated on or after 6 the first day of January, two thousand twenty-five, meeting certif- 7 ication standards for bird-friendly design pursuant to subdivision one 8 of this section shall be exempt from taxation by any municipal corpo- 9 ration in cities of one million or more in which such property is 10 located to the extent provided in this section, provided that the 11 governing board of such municipal corporation, after conducting a public 12 hearing, adopts a local law, ordinance or resolution providing therefor. 13 3. Such real property, or portion thereof, which is certified under 14 bird-friendly design standards or a similar program using a certif- 15 ication standard which is equivalent to the categories of certified 16 bird-friendly design standards, as determined by an accredited profes- 17 sional, shall be exempt as provided below for the respective percent- 18 ages, provided that a municipal corporation may establish a maximum 19 exemption amount in its local law, ordinance or resolution, and 20 provided, further, that a copy of the certification for a qualified 21 category is filed with the assessor's office and is approved by the 22 assessor as meeting the requirements of this section and the municipal 23 corporation's local law, ordinance or resolution. Such exemption shall 24 be valued at the increase of the assessed value of cost due to building 25 or rebuilding with bird-friendly design or certification. 26 BIRD-FRIENDLY DESIGN EXEMPTION 27 YEAR PERCENTAGE 28 1 100% 29 2 100% 30 3 100% 31 4 100% 32 5 100% 33 6 100% 34 7 80% 35 8 60% 36 9 40% 37 10 20% 38 4. (a) No such exemption shall be granted unless: 39 (i) such construction of improvements was commenced on or after the 40 first day of January, two thousand twenty-five, or such later date as 41 may be specified by local law; 42 (ii) the value of such construction exceeds the sum of ten thousand 43 dollars; and 44 (iii) such construction is documented by a building permit, if 45 required, for the improvements, or other appropriate documentation as 46 required by the assessor. 47 (b) For purposes of this subdivision, the term "construction of 48 improvements" shall not include ordinary maintenance and repairs. 49 5. If the assessor is satisfied that the applicant is entitled to an 50 exemption pursuant to this section, such assessor shall approve the 51 application and such real property shall thereafter be exempt from taxa- 52 tion by the municipal corporation as provided in this section commencingA. 775--A 3 1 with the assessment roll prepared after the taxable status date. The 2 assessed value of any exemption granted pursuant to this section shall 3 be entered by the assessor on the assessment roll with the taxable prop- 4 erty, with the amount of the exemption shown in a separate column. 5 § 2. This act shall take effect immediately.