senate Bill S4924

Signed by Governor Amended

Establishes a conservation easement agreement in the town of Eden, county of Erie

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Bill Status


  • Introduced
  • In Committee
  • On Floor Calendar
    • Passed Senate
    • Passed Assembly
  • Delivered to Governor
  • Signed by Governor
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actions

  • 01 / May / 2013
    • REFERRED TO LOCAL GOVERNMENT
  • 22 / May / 2013
    • 1ST REPORT CAL.756
  • 23 / May / 2013
    • 2ND REPORT CAL.
  • 29 / May / 2013
    • AMENDED 4924A
  • 29 / May / 2013
    • ADVANCED TO THIRD READING
  • 21 / Jun / 2013
    • COMMITTED TO RULES
  • 08 / Jan / 2014
    • REFERRED TO LOCAL GOVERNMENT
  • 18 / Mar / 2014
    • 1ST REPORT CAL.312
  • 19 / Mar / 2014
    • 2ND REPORT CAL.
  • 20 / Mar / 2014
    • ADVANCED TO THIRD READING
  • 18 / Jun / 2014
    • HOME RULE REQUEST
  • 18 / Jun / 2014
    • PASSED SENATE
  • 18 / Jun / 2014
    • DELIVERED TO ASSEMBLY
  • 18 / Jun / 2014
    • REFERRED TO WAYS AND MEANS
  • 19 / Jun / 2014
    • SUBSTITUTED FOR A7357A
  • 19 / Jun / 2014
    • ORDERED TO THIRD READING RULES CAL.443
  • 19 / Jun / 2014
    • HOME RULE REQUEST
  • 19 / Jun / 2014
    • PASSED ASSEMBLY
  • 19 / Jun / 2014
    • RETURNED TO SENATE
  • 01 / Aug / 2014
    • DELIVERED TO GOVERNOR
  • 11 / Aug / 2014
    • SIGNED CHAP.296

Summary

Establishes a conservation easement agreement in the town of Eden, county of Erie.

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Bill Details

See Assembly Version of this Bill:
A7357
Versions:
S4924
S4924A
Legislative Cycle:
2013-2014
Law Section:
Real Property Tax Law
Laws Affected:
Add ยง491-a, RPT L

Votes

9
0
9
Aye
0
Nay
0
aye with reservations
0
absent
0
excused
0
abstained
show Local Government committee vote details

Sponsor Memo

BILL NUMBER:S4924

TITLE OF BILL: An act to amend the real property tax law, in relation
to establishing a conservation easement agreement exemption in a town
having a certain population based upon the latest decennial federal
census

PURPOSE: Enacts the "conservation easement law of the Town of Eden."

SUMMARY OF PROVISIONS: This bill to provides for the acquisition of
interest or rights in real property for the preservation of open space
and areas which shall constitute a public purpose for which public
funds may be expended or advanced after due notice and a public
hearing, by which the Town of Eden may acquire by purchase, gift,
grant bequest, device lease or otherwise the fee or any lesser
interest, development right, easement, covenant, or to other
contractual right necessary to acquire "open space" or "open area" as
the same is defined in this legislation. This bill also provides for
reduced property tax assessment for properties that receive a
conservation easement.

JUSTIFICATION: The Town of Eden is a predominantly rural community
located in Erie County, New York. This is a town that prides itself on
its rural heritage. By establishing the Conservation Law of the Town
of Eden, residents can preserve open space and retain the quality of
life that has become synonymous with living in Eden. By landowners
agreeing to retain the character and use of their land as it is
presently, their property is protected from future development. The
rural character and open space is preserved for the inhabitants of the
Town of Eden to enjoy now and potentially for future generations.

LEGISLATIVE HISTORY: New bill

FISCAL IMPACT: None

EFFECTIVE DATE: Immediately

view bill text
                    S T A T E   O F   N E W   Y O R K
________________________________________________________________________

                                  4924

                       2013-2014 Regular Sessions

                            I N  S E N A T E

                               May 1, 2013
                               ___________

Introduced  by Sen. GALLIVAN -- read twice and ordered printed, and when
  printed to be committed to the Committee on Local Government

AN ACT to amend the real property tax law, in relation to establishing a
  conservation easement agreement exemption in a town having  a  certain
  population based upon the latest decennial federal census

  THE  PEOPLE OF THE STATE OF NEW YORK, REPRESENTED IN SENATE AND ASSEM-
BLY, DO ENACT AS FOLLOWS:

  Section 1. The real property tax  law  is  amended  by  adding  a  new
section 491-a to read as follows:
  S  491-A. CONSERVATION EASEMENT AGREEMENT EXEMPTION; CERTAIN TOWNS. 1.
APPLICABILITY. (A) IN A TOWN HAVING A POPULATION OF NOT LESS THAN  EIGHT
THOUSAND  AND  NOT MORE THAN EIGHT THOUSAND ONE HUNDRED, THAT IS LOCATED
IN A COUNTY HAVING A POPULATION OF NOT  LESS  THAN  NINE  HUNDRED  FIFTY
THOUSAND  AND  NOT MORE THAN NINE HUNDRED FIFTY-ONE THOUSAND, BASED UPON
THE LATEST DECENNIAL FEDERAL CENSUS, IS HEREBY  AUTHORIZED  TO  ADOPT  A
LOCAL  LAW TO PROVIDE THAT, REAL PROPERTY WHOSE INTERESTS OR RIGHTS HAVE
BEEN ACQUIRED FOR THE PURPOSE OF THE PRESERVATION OF AN OPEN SPACE OR AN
OPEN AREA, AS AUTHORIZED IN  SECTION  TWO  HUNDRED  FORTY-SEVEN  OF  THE
GENERAL  MUNICIPAL LAW, MAY BE PARTIALLY EXEMPT FROM LOCAL REAL PROPERTY
TAXATION, PROVIDED THAT THE OWNER OR OWNERS OF SUCH REAL PROPERTY  ENTER
INTO  A CONSERVATION EASEMENT AGREEMENT WITH THE MUNICIPALITY IN ACCORD-
ANCE WITH THE PROCEDURES SPECIFIED IN SUBDIVISION THREE OF THIS SECTION.
A COUNTY HAVING A POPULATION OF NOT LESS THAN NINE HUNDRED  FIFTY  THOU-
SAND  AND  NOT  MORE THAN NINE HUNDRED FIFTY-ONE THOUSAND BASED UPON THE
LATEST DECENNIAL FEDERAL CENSUS  MAY,  BY  LOCAL  LAW,  AND  ANY  SCHOOL
DISTRICT,  ALL OR PART OF WHICH IS LOCATED IN A TOWN HAVING A POPULATION
OF NOT LESS THAN EIGHT THOUSAND AND NOT MORE  THAN  EIGHT  THOUSAND  ONE
HUNDRED THAT IS LOCATED IN A COUNTY HAVING A POPULATION OF NOT LESS THAN
NINE  HUNDRED  FIFTY  THOUSAND,  MAY BY RESOLUTION, EXEMPT SUCH PROPERTY
FROM ITS TAXATION IN THE SAME MANNER AND TO THE SAME EXTENT AS SUCH TOWN
HAS DONE.

 EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                      [ ] is old law to be omitted.
                                                           LBD10696-01-3

S. 4924                             2

  (B) A TOWN HAVING A POPULATION OF NOT LESS THAN EIGHT THOUSAND AND NOT
MORE THAN EIGHT THOUSAND ONE HUNDRED THAT IS LOCATED IN A COUNTY  HAVING
A  POPULATION  OF NOT LESS THAN NINE HUNDRED FIFTY THOUSAND AND NOT MORE
THAN NINE HUNDRED FIFTY-ONE THOUSAND, BASED UPON  THE  LATEST  DECENNIAL
FEDERAL  CENSUS  MAY,  BY  A  VOTE  OF  THE  TOWN BOARD, OPT OUT OF THIS
EXEMPTION AT ANY TIME.
  2. DEFINITIONS. FOR THE PURPOSE OF THIS SECTION, THE  FOLLOWING  TERMS
SHALL HAVE THE FOLLOWING MEANINGS: "OPEN SPACE" OR "OPEN AREA" MEANS ANY
SPACE  OR  AREA CHARACTERIZED BY NATURAL SCENIC BEAUTY OR WHOSE EXISTING
OPENNESS, NATURAL CONDITION OR PRESENT STATE OF USE, IF RETAINED,  WOULD
ENHANCE  THE PRESENT OR POTENTIAL VALUE OF ABUTTING OR SURROUNDING URBAN
DEVELOPMENT OR WOULD MAINTAIN OR ENHANCE THE CONSERVATION OF NATURAL  OR
SCENIC   RESOURCES.  FOR  THE  PURPOSES  OF  THIS  DEFINITION,  "NATURAL
RESOURCES" SHALL INCLUDE, BUT NOT  BE  LIMITED  TO,  AGRICULTURAL  LANDS
DEFINED   AS   OPEN  LANDS  ACTUALLY  USED  IN  BONA  FIDE  AGRICULTURAL
PRODUCTION.
  3. PROCEDURES FOR OBTAINING A CONSERVATION EASEMENT AGREEMENT. (A) ANY
OWNER OR OWNERS OF LAND MAY SUBMIT A PROPOSAL TO THE  TOWN  BOARD  OF  A
TOWN  HAVING  A  POPULATION OF NOT LESS THAN EIGHT THOUSAND AND NOT MORE
THAN EIGHT THOUSAND ONE HUNDRED THAT IS LOCATED IN  A  COUNTY  HAVING  A
POPULATION  OF  NOT  LESS  THAN NINE HUNDRED FIFTY THOUSAND AND NOT MORE
THAN NINE HUNDRED FIFTY-ONE THOUSAND, BASED UPON  THE  LATEST  DECENNIAL
FEDERAL  CENSUS, FOR THE GRANTING OF INTEREST OR RIGHTS IN REAL PROPERTY
FOR THE PRESERVATION OF OPEN SPACE OR  AREAS.  SUCH  PROPOSAL  SHALL  BE
SUBMITTED  IN SUCH A MANNER AND FORM AS MAY BE PRESCRIBED BY THE CONSER-
VATION BOARD OF SUCH TOWN.
  (B) UPON RECEIPT OF SUCH PROPOSAL, THE TOWN  BOARD  SHALL  CONVEY  THE
PROPOSAL TO THE CONSERVATION BOARD OF SUCH TOWN. SUCH CONSERVATION BOARD
SHALL  INVESTIGATE  THE  AREA  TO  DETERMINE IF THE PROPOSAL WOULD BE OF
BENEFIT TO THE PEOPLE OF THE TOWN AND MAY NEGOTIATE THE TERMS AND CONDI-
TIONS OF THE OFFER. IF THE CONSERVATION BOARD DETERMINES THAT IT  IS  IN
THE  PUBLIC  INTEREST TO ACCEPT SUCH PROPOSAL, IT SHALL RECOMMEND TO THE
TOWN BOARD THAT IT HOLD A PUBLIC HEARING FOR THE PURPOSE OF  DETERMINING
WHETHER OR NOT THE TOWN SHOULD ACCEPT SUCH PROPOSAL.
  (C)  THE TOWN BOARD SHALL, WITHIN THIRTY DAYS OF RECEIPT OF SUCH ADVI-
SORY OPINION, HOLD A PUBLIC HEALING CONCERNING SUCH PROPOSAL AT A  PLACE
WITHIN  THE TOWN. AT LEAST TEN DAYS NOTICE OF THE TIME AND PLACE OF SUCH
HEARING SHALL BE PUBLISHED IN A PAPER OF  GENERAL  CIRCULATION  IN  SUCH
TOWN,  AND A WRITTEN NOTICE OF SUCH PROPOSAL SHALL BE GIVEN TO ALL ADJA-
CENT PROPERTY OWNERS AND TO ANY MUNICIPALITY WHOSE BOUNDARIES ARE WITHIN
FIVE HUNDRED FEET OF THE BOUNDARIES OF SAID PROPOSED AREA,  AND  TO  THE
SCHOOL DISTRICT IN WHICH IT IS LOCATED.
  (D)  THE  TOWN  BOARD, AFTER RECEIVING THE REPORTS OF THE CONSERVATION
BOARD OF A TOWN HAVING A POPULATION OF NOT LESS THAN EIGHT THOUSAND  AND
NOT  MORE  THAN  EIGHT  THOUSAND ONE HUNDRED THAT IS LOCATED IN A COUNTY
HAVING A POPULATION OF NOT LESS THAN NINE HUNDRED FIFTY THOUSAND AND NOT
MORE THAN NINE HUNDRED FIFTY-ONE THOUSAND, BASED UPON THE LATEST  DECEN-
NIAL  FEDERAL  CENSUS,  AND  AFTER  SUCH  PUBLIC  HEARING, MAY ADOPT THE
PROPOSAL OR ANY MODIFICATION THEREOF IT DEEMS APPROPRIATE OR MAY  REJECT
IT IN ITS ENTIRETY.
  (E)  IF  SUCH  PROPOSAL  IS  ADOPTED  BY  THE  TOWN BOARD, IT SHALL BE
EXECUTED BY THE OWNER OR OWNERS IN WRITTEN FORM AND IN A  FORM  SUITABLE
FOR RECORDING IN THE COUNTY CLERK'S OFFICE.
  (F)  SUCH  AGREEMENT MAY NOT BE CANCELED BY EITHER PARTY. HOWEVER, THE
OWNER OR OWNERS THEREOF MAY PETITION THE  TOWN  BOARD  FOR  CANCELLATION

S. 4924                             3

UPON  GOOD  CAUSE  SHOWN, AND SUCH CANCELLATION MAY BE GRANTED ONLY UPON
PAYMENT OF THE PENALTIES PROVIDED IN THIS SECTION.
  4.  COMPUTATION.  (A)  AN  EXEMPTION  GRANTED PURSUANT TO THIS SECTION
SHALL COMMENCE AS OF THE EFFECTIVE DATE  OF  THE  CONSERVATION  EASEMENT
AGREEMENT,  AND  SHALL  TERMINATE  UPON THE EXPIRATION OR TERMINATION OF
SUCH CONSERVATION EASEMENT AGREEMENT.
  (B) THE FOLLOWING  TABLE  SHALL  ILLUSTRATE  THE  COMPUTATION  OF  THE
EXEMPTION:
                 COMMITMENT        PERCENTAGE OF EXEMPTION
               15 TO 29 YEARS                 50%
               30 TO 49 YEARS                 75%
               50 TO 75 YEARS                 85%
               PERPETUAL                      90%
  SUCH  EXEMPTION SHALL BE GRANTED ONLY UPON APPLICATION BY THE OWNER OR
OWNERS OF SUCH REAL PROPERTY ON A FORM PRESCRIBED BY  THE  COMMISSIONER.
SUCH  APPLICATION  SHALL  BE  FILED  WITH THE ASSESSOR OF THE TOWN ON OR
BEFORE THE TAXABLE STATUS DATE OF SUCH TOWN.
  (C) IF SATISFIED THAT THE APPLICANT IS ENTITLED TO AN EXEMPTION PURSU-
ANT TO THIS SECTION, THE ASSESSOR SHALL APPROVE THE APPLICATION AND SUCH
REAL PROPERTY SHALL THEREAFTER BE EXEMPT FROM TAXATION  AND  SPECIAL  AD
VALOREM  LEVIES  AS PROVIDED IN THIS SECTION COMMENCING WITH THE ASSESS-
MENT ROLL PREPARED ON THE BASIS OF THE TAXABLE STATUS DATE. THE ASSESSED
VALUE OF ANY EXEMPTION GRANTED PURSUANT TO THIS SECTION SHALL BE ENTERED
BY THE ASSESSOR ON THE ASSESSMENT ROLL WITH THE TAXABLE  PROPERTY,  WITH
THE AMOUNT OF THE EXEMPTION SHOWN IN A SEPARATE COLUMN.
  (D)  WHENEVER  A  CONSERVATION  EASEMENT ENCUMBERS ONLY A PORTION OF A
PARCEL, THE ASSESSOR SHALL HENCEFORTH ENTER THAT PORTION OF  THE  PARCEL
ENCUMBERED  BY  SUCH  EASEMENT  AS  A  SEPARATE PARCEL ON ALL SUBSEQUENT
ASSESSMENT ROLLS.
  5. PENALTIES FOR OFFENSES. IF THERE IS A VIOLATION OF  THE  TERMS  AND
CONDITIONS  OF  THE CONSERVATION EASEMENT AGREEMENT OR IF SUCH CONSERVA-
TION EASEMENT AGREEMENT IS CANCELED BY THE  TOWN  BOARD  UPON  PETITION,
THEN  THE  OWNER  OR  OWNERS  OF  SUCH PROPERTY MUST PAY TO THE TOWN THE
FOLLOWING AMOUNTS.
  (A) ALL TAXES ABATED PURSUANT TO THE CONSERVATION EASEMENT  AGREEMENT,
AS  LIMITED  BY THE REMAINDER OF THIS SECTION, INCLUDING, IF APPLICABLE,
THOSE TAXES IMPOSED BY  THE  COUNTY,  TOWN,  SCHOOL  DISTRICTS  AND  ALL
SPECIAL  IMPROVEMENT DISTRICTS AND OTHER TAXING UNITS TO WHICH THE PROP-
ERTY IS SUBJECT. REPAYMENT OF THE AFOREMENTIONED ABATED TAXES  SHALL  BE
EQUAL  TO  FIVE TIMES THE TAXES SAVED IN THE LAST YEAR IN WHICH THE LAND
BENEFITED FROM A CONSERVATION EASEMENT AGREEMENT EXEMPTION, PLUS  INTER-
EST  OF  SIX PERCENT PER YEAR COMPOUNDED ANNUALLY FOR EACH YEAR IN WHICH
AN EXEMPTION WAS GRANTED, NOT EXCEEDING FIVE YEARS.
  (B) PAYMENT SHALL BE ADDED BY OR ON BEHALF OF EACH TAXING JURISDICTION
TO THE TAXES LEVIED ON THE ASSESSMENT ROLL PREPARED ON THE BASIS OF  THE
FIRST  TAXABLE  STATUS  DATE AFTER THERE IS A VIOLATION OF THE TERMS AND
CONDITIONS OF THE CONSERVATION EASEMENT OR  SUCH  CONSERVATION  EASEMENT
AGREEMENT IS CANCELED.
  S 2. This act shall take effect immediately.

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