S T A T E O F N E W Y O R K
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4924--A
Cal. No. 756
2013-2014 Regular Sessions
I N S E N A T E
May 1, 2013
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Introduced by Sen. GALLIVAN -- read twice and ordered printed, and when
printed to be committed to the Committee on Local Government --
reported favorably from said committee, ordered to first and second
report, amended on second report, ordered to a third reading, and to
be reprinted as amended, retaining its place in the order of third
reading
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 SEVEN
THOUSAND FIVE HUNDRED AND NOT MORE THAN SEVEN THOUSAND SEVEN HUNDRED,
THAT IS LOCATED IN A COUNTY HAVING A POPULATION OF NOT LESS THAN NINE
HUNDRED THOUSAND AND NOT MORE THAN NINE HUNDRED TWENTY 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 THOUSAND AND
NOT MORE THAN NINE HUNDRED TWENTY THOUSAND BASED UPON THE LATEST DECEN-
NIAL 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
SEVEN THOUSAND FIVE HUNDRED AND NOT MORE THAN SEVEN THOUSAND SEVEN
EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
[ ] is old law to be omitted.
LBD10696-02-3
S. 4924--A 2
HUNDRED THAT IS LOCATED IN A COUNTY HAVING A POPULATION OF NOT LESS THAN
NINE HUNDRED THOUSAND, MAY BY RESOLUTION, EXEMPT SUCH PROPERTY FROM ITS
TAXATION IN THE SAME MANNER AND TO THE SAME EXTENT AS SUCH TOWN HAS
DONE.
(B) A TOWN HAVING A POPULATION OF NOT LESS THAN SEVEN THOUSAND FIVE
HUNDRED AND NOT MORE THAN SEVEN THOUSAND SEVEN HUNDRED THAT IS LOCATED
IN A COUNTY HAVING A POPULATION OF NOT LESS THAN NINE HUNDRED THOUSAND
AND NOT MORE THAN NINE HUNDRED TWENTY 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 SEVEN THOUSAND FIVE HUNDRED
AND NOT MORE THAN SEVEN THOUSAND SEVEN HUNDRED THAT IS LOCATED IN A
COUNTY HAVING A POPULATION OF NOT LESS THAN NINE HUNDRED THOUSAND AND
NOT MORE THAN NINE HUNDRED TWENTY THOUSAND, BASED UPON THE LATEST DECEN-
NIAL 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
CONSERVATION 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 HEARING 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 SEVEN THOUSAND FIVE
HUNDRED AND NOT MORE THAN SEVEN THOUSAND SEVEN HUNDRED THAT IS LOCATED
IN A COUNTY HAVING A POPULATION OF NOT LESS THAN NINE HUNDRED THOUSAND
AND NOT MORE THAN NINE HUNDRED TWENTY THOUSAND, BASED UPON THE LATEST
DECENNIAL 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.
S. 4924--A 3
(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
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.
