Establishes a tax exemption for buildings with bird-friendly design

This bill creates a tax exemption for new construction or major improvements in cities with over one million residents that meet certified bird-friendly design standards. It exempts 100% of the *additional cost* for bird-friendly features (like special glass that prevents bird collisions) during the first six years, then gradually reduces the exemption to 20% by year 10. Property owners must document the work, obtain certification from an accredited professional, and file proof with local assessors. The exemption applies only to construction starting January 1, 2025, or later, and requires a minimum $10,000 investment in qualifying features.