NY A00775

Creates a property tax exemption for buildings in cities of one million or more residents that incorporate bird-friendly design features, including bird-friendly materials, hazard installations, and fly-through condition mitigation

Defines bird-friendly materials as those with a maximum threat factor of 25 according to American Bird Conservancy standards or equivalent ASTM standards

Provides a 10-year exemption schedule: 100% exemption for years 1-6, then phasing down to 80% (year 7), 60% (year 8), 40% (year 9), and 20% (year 10)

Requires construction to begin on or after January 1, 2025, with improvement value exceeding $10,000, and certification by an accredited professional filed with the local assessor

Exemption must be authorized by local municipal governing board through adoption of a local law, ordinance, or resolution following a public hearing