Not sure what NY has adopted, but this is from IEBC 305.7. Like Steveray said, the language could be better. 305.7 is for "alterations" though 305.5 for additions sends you to 305.7 and the commentary to 305.7 seems to say the addition can use the 20% provision. Might be the only forgiveness if the AHJ accepts it.
Exception 1 approaches this by utilizing the cost of
the alterations or addition as a basis for determining if
providing a complete accessible route is reasonable.
The requirement for a complete accessible route
does not apply where the cost of providing it exceeds
20 percent of the cost of the alterations or addition to
the primary function area. These costs are intended
to be based on the actual costs of the planned alterations
or addition to the primary function area before
consideration of the cost of providing an accessible
route. For example, if the planned alterations will cost
$100,000, not including the cost of an accessible
route to a primary function area, this exception would
apply if the additional cost of providing the accessible
route would exceed $20,000