NY State Senate Bill 2015-S6546A

Senate Bill S6546A

Signed By Governor

2015-2016 Legislative Session

Relates to technical amendments to the assessment and payment of taxes on watershed and agricultural easements

download bill text pdf

Archive: Last Bill Status - Signed by Governor

Introduced
- In Committee Assembly
- In Committee Senate
- On Floor Calendar Assembly
- On Floor Calendar Senate
- Passed Assembly
- Passed Senate
Delivered to Governor
Signed By Governor

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Actions

View Actions

	Assembly Actions - Lowercase Senate Actions - UPPERCASE
Nov 28, 2016	signed chap.483
Nov 16, 2016	delivered to governor
Jun 16, 2016	returned to senate passed assembly ordered to third reading rules cal.429 substituted for a10675
Jun 14, 2016	referred to ways and means delivered to assembly passed senate
Jun 09, 2016	amended on third reading 6546a
Jun 09, 2016	ordered to third reading cal.1625 committee discharged and committed to rules
Jan 25, 2016	referred to local government

Votes

- Jun 14, 2016 - Floor Vote
  S6546A
  
  59
  
  Aye
  
  2
  
  Nay
  
  0
  
  Absent
  
  2
  
  Excused
  
  0
  
  Abstained
  - - Floor Vote: Jun 14, 2016
      
      aye (59)
      
      Addabbo Jr.
      
      Akshar
      
      Amedore
      
      Avella
      
      Bonacic
      
      Boyle
      
      Breslin
      
      Carlucci
      
      Comrie
      
      Croci
      
      DeFrancisco
      
      Dilan
      
      Farley
      
      Flanagan
      
      Funke
      
      Gallivan
      
      Gianaris
      
      Golden
      
      Griffo
      
      Hamilton
      
      Hannon
      
      Hassell-Thompson
      
      Hoylman-Sigal
      
      Kaminsky
      
      Kennedy
      
      Klein
      
      Krueger
      
      LaValle
      
      Lanza
      
      Larkin
      
      Latimer
      
      Little
      
      Marcellino
      
      Marchione
      
      Martins
      
      Montgomery
      
      Murphy
      
      Nozzolio
      
      O'Mara
      
      Ortt
      
      Panepinto
      
      Peralta
      
      Perkins
      
      Persaud
      
      Ranzenhofer
      
      Ritchie
      
      Rivera
      
      Robach
      
      Sanders Jr.
      
      Savino
      
      Serino
      
      Serrano
      
      Seward
      
      Squadron
      
      Stavisky
      
      Stewart-Cousins
      
      Valesky
      
      Venditto
      
      Young
      
      nay (2)
      
      Espaillat
      
      Felder
      
      excused (2)
      
      Diaz
      
      Parker
  Jun 9, 2016 - Rules Committee Vote
  S6546A
  
  21
  
  Aye
  
  1
  
  Nay
  
  2
  
  Aye with Reservations
  
  1
  
  Absent
  
  0
  
  Excused
  
  0
  
  Abstained
  - - Rules Committee Vote: Jun 9, 2016
      
      aye (21)
      
      Breslin
      
      Carlucci
      
      DeFrancisco
      
      Dilan
      
      Farley
      
      Flanagan
      
      Gianaris
      
      Hannon
      
      Hassell-Thompson
      
      LaValle
      
      Lanza
      
      Larkin
      
      Little
      
      Marcellino
      
      Montgomery
      
      Nozzolio
      
      Parker
      
      Robach
      
      Seward
      
      Stewart-Cousins
      
      Valesky
      
      nay (1)
      
      Krueger
      
      aye wr (2)
      
      Espaillat
      
      Perkins
      
      absent (1)
      
      Bonacic

Bill Amendments

Original

A (Active)

2015-S6546 - Details

See Assembly Version of this Bill:: A10675
Law Section:: Real Property Tax Law
Laws Affected:: Amd §§583, 585, 586 & 589, RPT L

2015-S6546 - Summary

Relates to the assessment and payment of taxes on watershed and agricultural easements on easements acquired before January 1, 2011.

2015-S6546 - Sponsor Memo

                                 BILL NUMBER:  S6546

 TITLE OF BILL :

An act to amend the real property tax law, in relation to technical
amendments to the assessment and payment of taxes on watershed and
agricultural easements

 PURPOSE :

To provide that watershed conservation easements purchased after
January 1, 2017 are taxable and to extend the ability of New York City
to purchase conservation easements in the watershed.

 SUMMARY OF PROVISIONS :

Section 1: Amends subdivision 4 of section 583 of the Real Property
Tax Law to change the definition of "watershed conservation easement"
to remove the provision that it must be in place prior to December 31,
2016.

Section 2: Amends section 585 of the Real Property Tax Law to provide
that any watershed agricultural easement acquired prior to January 1,
2017 shall be exempt from taxation, but any easement acquired
subsequent to January 1, 2017 shall be subject to taxation.

Section 3: Amends multiple subdivisions of section 586 of the Real
Property Tax Law to apply the assessment process regarding watershed
conservation easements to all parcels with watershed conservation
easements and watershed agricultural easements regardless of whether
the easement covers the entire parcel or only a portion of the parcel.

Section 4: Amends section 589 of the Real Property Tax Law, to remove
requirement that the allocation factor remain in effect for at least
twenty years from the date it is initially certified to the assessing
unit.

Section 5: Effective date.

 JUSTIFICATION :

This legislation is being introduced with the support of the Coalition
of Watershed Towns and Delaware County to authorize a continuation of
the ability of New York City to purchase conservation easements
conditioned upon such easements being taxable.

 LEGISLATIVE HISTORY :

S.5148 of 2011/12: Died in Senate Local Government Committee

 FISCAL IMPLICATIONS :

None.

 EFFECTIVE DATE :
This act shall take effect immediately.

2015-S6546 - Bill Text download pdf

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

                                  6546

                            I N  S E N A T E

                            January 25, 2016
                               ___________

Introduced  by  Sen. BONACIC -- 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  technical
  amendments  to  the  assessment  and payment of taxes on watershed and
  agricultural easements

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

  Section  1. Subdivision 4 of section 583 of the real property tax law,
as added by chapter 2 of the  laws  of  1997,  is  amended  to  read  as
follows:
  4.  "Watershed  conservation  easement"  means  an easement, covenant,
restriction or other interest in real property purchased by or on behalf
of the city of New York [on or before December thirty-first,  two  thou-
sand  sixteen]  THAT  IS located in those areas of the counties of Dela-
ware, Dutchess, Greene, Putnam, Schoharie, Sullivan,  Ulster  and  West-
chester  located  in  the  watershed  of the New York city water supply,
created under and subject to the provisions of article forty-nine of the
environmental conservation law which, for the purpose of maintaining the
open space, natural condition, or character of the real  property  in  a
manner consistent with the protection of water quality generally and the
New  York  city  water supply specifically, limits or restricts develop-
ment, management or use of such real property.
  S 2. Section 585 of the real property tax law, as added by  chapter  2
of the laws of 1997, is amended to read as follows:
  S  585.  Taxation or exemption of watershed agricultural easements. 1.
Any watershed agricultural easement ACQUIRED BEFORE JANUARY  FIRST,  TWO
THOUSAND  SEVENTEEN shall be exempt from taxation on any assessment roll
on which the land subject to the easement qualifies for and receives  an
agricultural  assessment pursuant to article twenty-five-AA of the agri-
culture and markets law.
  2. Any watershed agricultural easement that burdens  land  which  does
not  receive an agricultural assessment pursuant to article twenty-five-
AA of the agriculture and markets law OR WHICH IS ACQUIRED ON  OR  AFTER
JANUARY  FIRST,  TWO THOUSAND SEVENTEEN shall be subject to taxation for

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

                                                           LBD11957-01-5

S. 6546                             2

all purposes. The taxes levied on  such  easement  shall  be  levied  as
provided in this title.
  S  3.  Subdivision  2, subparagraphs i and ii of paragraph a and para-
graph b of subdivision 5 and subdivisions 6 and 7 of section 586 of  the
real  property  tax  law, as added by chapter 2 of the laws of 1997, are
amended to read as follows:
  2. The assessment of a watershed conservation  easement  or  watershed
agricultural  easement shall be determined by multiplying the allocation
factor for that easement as computed in subdivision one of this  section
by  the  assessment  determined  by the assessor for the land subject to
such easement exclusive of the improvements thereon.  After  subtracting
the  assessment  for  each  watershed conservation easement or watershed
agricultural easement from the parcel's total assessment, the  remaining
assessment  shall  be  entered  on the assessment roll as taxable to the
owner of the property. Each watershed conservation easement or watershed
agricultural easement, WHETHER IT ENCUMBERS THE ENTIRE PARCEL OR ONLY  A
PORTION  THEREOF,  shall  be entered as a separate parcel on the taxable
portion of the assessment roll and shall be assessed in the name of  the
city of New York.
  (i) On a parcel of property which is otherwise fully exempt from taxa-
tion,  the  assessor  shall  determine the taxable [assessment] ASSESSED
VALUE of the easement by multiplying the allocation factor by the  total
assessed value of the land; or
  (ii)  On a parcel of property which is partially exempt from taxation,
the assessor shall determine the taxable [assessment] ASSESSED VALUE  of
the  easement by multiplying the allocation factor by the total assessed
value of the land; or
  (b) The provisions of this subdivision shall  not  apply  to  [parcels
receiving  an agricultural assessment pursuant to article twenty-five-AA
of the agriculture and markets law] WATERSHED AGRICULTURAL EASEMENTS  AS
DESCRIBED IN SUBDIVISION ONE OF SECTION FIVE HUNDRED EIGHTY-FIVE OF THIS
TITLE OR TO PARCELS BURDENED BY SUCH EASEMENTS.
  6.  [Whenever  a watershed conservation easement or watershed agricul-
tural 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.
  7.] Whenever a watershed conservation easement or  watershed  agricul-
tural   easement  encumbers  a  parcel  containing  improvements,  those
improvements shall be separately assessed in the name of the owner ther-
eof.
  S 4. Section 589 of the real property tax law, as added by  chapter  2
of the laws of 1997, subdivisions 2 and 4 as further amended by subdivi-
sion  (b)  of  section 1 of part W of chapter 56 of the laws of 2010, is
amended to read as follows:
  S 589. Change in allocation factor. 1. [The allocation  factor  deter-
mined  in  subdivision  one  of  section five hundred eighty-six of this
title shall remain in effect for at least twenty years from the date  it
is initially certified to the assessing unit.
  2.] At any time after twenty years from the date the allocation factor
is  initially  certified  to the assessing unit, upon the request of the
city or the owner of the parcel burdened by the  easement,  the  commis-
sioner may compute and certify a new allocation factor based on a change
in  circumstances. A request for a review of the allocation factor shall
be made by submitting to the commissioner (a) a written request  by  the
landowner,  (b)  a written request by the city setting forth the claimed
change in circumstances, (c) a written stipulation entered into  by  the

S. 6546                             3

city  and  the landowner setting forth the new allocation factor, or (d)
an appraisal or appraisals performed by a licensed real estate appraiser
within one year of submission setting  forth  the  current  fair  market
value  of  the  easement  and  the current fair market value of the land
subject to the easement exclusive of improvements  and  unencumbered  by
the easement. The commissioner shall define the changes in circumstances
required  to  change the allocation factor. The party seeking the change
in allocation factor shall provide copies of the appraisals and  written
request to the other party.
  [3.] 2. If one party objects to a change in the allocation factor, the
party  may  submit  the appraisals specified in subdivision [two] ONE of
this section within  ninety  days  of  receipt  of  the  other  parties'
appraisal or written request.
  [4.]  3.  The  commissioner  shall  review the materials submitted and
issue a current allocation factor determined by the materials submitted.
  [5.] 4. If judicial review is  sought  to  challenge  a  determination
under this section, the action shall be commenced in the county in which
the real property is located.
  S 5. This act shall take effect immediately.

2015-S6546A (ACTIVE) - Details

See Assembly Version of this Bill:: A10675
Law Section:: Real Property Tax Law
Laws Affected:: Amd §§583, 585, 586 & 589, RPT L

2015-S6546A (ACTIVE) - Summary

Relates to the assessment and payment of taxes on watershed and agricultural easements on easements acquired before January 1, 2011.

2015-S6546A (ACTIVE) - Sponsor Memo

                                 BILL NUMBER:  S6546A

 TITLE OF BILL :

An act to amend the real property tax law, in relation to technical
amendments to the assessment and payment of taxes on watershed and
agricultural easements

 PURPOSE :

To provide that watershed conservation easements purchased after
January 1, 2017 are taxable and to extend the ability of New York City
to purchase conservation easements in the watershed.

 SUMMARY OF PROVISIONS :

Section 1: Amends subdivision 4 of section 583 of the Real Property
Tax Law to change the definition of "watershed conservation easement"
to remove the provision that it must be in place prior to December 31,
2016.

Section 2: Amends section 585 of the Real Property Tax Law to provide
that any watershed agricultural easement acquired prior to January 1,
2011 shall be exempt from taxation, but any easement acquired
subsequent to January 1, 2017 shall be subject to taxation.

Section 3: Amends multiple subdivisions of section 586 of the Real
Property Tax Law to apply the assessment process regarding watershed
conservation easements to all parcels with watershed conservation
easements and watershed agricultural easements regardless of whether
the easement covers the entire parcel or only a portion of the parcel.

Section 4: Amends section 589 of the Real Property Tax Law, to remove
requirement that the allocation factor remain in effect for at least
twenty years from the date it is initially certified to the assessing
unit.

Section 5: Effective date.

 JUSTIFICATION :

This legislation is being introduced with the support of the Coalition
of Watershed Towns and Delaware County to authorize a continuation of
the ability of New York City to purchase conservation easements
conditioned upon such easements being taxable.

 LEGISLATIVE HISTORY :

S.5148 of 2011/12: Died in Senate Local Government Committee

 FISCAL IMPLICATIONS :

None.

 EFFECTIVE DATE :
This act shall take effect immediately.

2015-S6546A (ACTIVE) - Bill Text download pdf

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

                                 6546--A
    Cal. No. 1625

                            I N  S E N A T E

                            January 25, 2016
                               ___________

Introduced  by  Sen. BONACIC -- read twice and ordered printed, and when
  printed to be committed  to  the  Committee  on  Local  Government  --
  committee discharged and said bill committed to the Committee on Rules
  --  ordered to a third reading, amended and ordered reprinted, retain-
  ing its place in the order of third reading

AN ACT to amend the real property tax  law,  in  relation  to  technical
  amendments  to  the  assessment  and payment of taxes on watershed and
  agricultural easements

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

  Section  1. Subdivision 4 of section 583 of the real property tax law,
as added by chapter 2 of the  laws  of  1997,  is  amended  to  read  as
follows:
  4.  "Watershed  conservation  easement"  means  an easement, covenant,
restriction or other interest in real property purchased by or on behalf
of the city of New York [on or before December thirty-first,  two  thou-
sand  sixteen]  THAT  IS located in those areas of the counties of Dela-
ware, Dutchess, Greene, Putnam, Schoharie, Sullivan,  Ulster  and  West-
chester  located  in  the  watershed  of the New York city water supply,
created under and subject to the provisions of article forty-nine of the
environmental conservation law which, for the purpose of maintaining the
open space, natural condition, or character of the real  property  in  a
manner consistent with the protection of water quality generally and the
New  York  city  water supply specifically, limits or restricts develop-
ment, management or use of such real property.
  S 2. Section 585 of the real property tax law, as added by  chapter  2
of the laws of 1997, is amended to read as follows:
  S  585.  Taxation or exemption of watershed agricultural easements. 1.
Any watershed agricultural easement ACQUIRED BEFORE JANUARY  FIRST,  TWO
THOUSAND  ELEVEN shall be exempt from taxation on any assessment roll on
which the land subject to the easement qualifies  for  and  receives  an
agricultural  assessment pursuant to article twenty-five-AA of the agri-
culture and markets law.

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

                                                           LBD11957-02-6

S. 6546--A                          2

  2. Any watershed agricultural easement that burdens  land  which  does
not  receive an agricultural assessment pursuant to article twenty-five-
AA of the agriculture and markets law OR WHICH IS ACQUIRED ON  OR  AFTER
JANUARY  FIRST,  TWO THOUSAND SEVENTEEN shall be subject to taxation for
all  purposes.  The  taxes  levied  on  such easement shall be levied as
provided in this title.
  S 3. Subdivision 2, subparagraphs i and ii of paragraph  a  and  para-
graph  b of subdivision 5 and subdivisions 6 and 7 of section 586 of the
real property tax law, as added by chapter 2 of the laws  of  1997,  are
amended to read as follows:
  2.  The  assessment  of a watershed conservation easement or watershed
agricultural easement shall be determined by multiplying the  allocation
factor  for that easement as computed in subdivision one of this section
by the assessment determined by the assessor for  the  land  subject  to
such  easement  exclusive of the improvements thereon. After subtracting
the assessment for each watershed  conservation  easement  or  watershed
agricultural  easement from the parcel's total assessment, the remaining
assessment shall be entered on the assessment roll  as  taxable  to  the
owner of the property. Each watershed conservation easement or watershed
agricultural  easement, WHETHER IT ENCUMBERS THE ENTIRE PARCEL OR ONLY A
PORTION THEREOF, shall be entered as a separate parcel  on  the  taxable
portion  of the assessment roll and shall be assessed in the name of the
city of New York.
  (i) On a parcel of property which is otherwise fully exempt from taxa-
tion, the assessor shall determine  the  taxable  [assessment]  ASSESSED
VALUE  of the easement by multiplying the allocation factor by the total
assessed value of the land; or
  (ii) On a parcel of property which is partially exempt from  taxation,
the  assessor shall determine the taxable [assessment] ASSESSED VALUE of
the easement by multiplying the allocation factor by the total  assessed
value of the land; or
  (b)  The  provisions  of  this subdivision shall not apply to [parcels
receiving an agricultural assessment pursuant to article  twenty-five-AA
of  the agriculture and markets law] WATERSHED AGRICULTURAL EASEMENTS AS
DESCRIBED IN SUBDIVISION ONE OF SECTION FIVE HUNDRED EIGHTY-FIVE OF THIS
TITLE OR TO PARCELS BURDENED BY SUCH EASEMENTS.
  6. [Whenever a watershed conservation easement or  watershed  agricul-
tural  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.
  7.]  Whenever  a watershed conservation easement or watershed agricul-
tural  easement  encumbers  a  parcel  containing  improvements,   those
improvements shall be separately assessed in the name of the owner ther-
eof.
  S  4.  Section 589 of the real property tax law, as added by chapter 2
of the laws of 1997, subdivisions 2 and 4 as further amended by subdivi-
sion (b) of section 1 of part W of chapter 56 of the laws  of  2010,  is
amended to read as follows:
  S  589.  Change in allocation factor. 1. [The allocation factor deter-
mined in subdivision one of section  five  hundred  eighty-six  of  this
title  shall remain in effect for at least twenty years from the date it
is initially certified to the assessing unit.
  2.] At any time after [twenty years  from  the  date]  the  allocation
factor is initially certified to the assessing unit, upon the request of
the  city  or  the  owner  of  the  parcel burdened by the easement, the
commissioner may compute and certify a new allocation factor based on  a

S. 6546--A                          3

change in circumstances. A request for a review of the allocation factor
shall be made by submitting to the commissioner (a) a written request by
the  landowner,  (b)  a  written  request  by the city setting forth the
claimed  change in circumstances, (c) a written stipulation entered into
by the city and the landowner setting forth the new  allocation  factor,
or  (d)  an  appraisal or appraisals performed by a licensed real estate
appraiser within one year of submission setting forth the  current  fair
market  value  of  the easement and the current fair market value of the
land subject to the easement exclusive of improvements and  unencumbered
by  the  easement.  The commissioner shall define the changes in circum-
stances required to change the allocation factor. The party seeking  the
change  in  allocation factor shall provide copies of the appraisals and
written request to the other party.
  [3.] 2. If one party objects to a change in the allocation factor, the
party may submit the appraisals specified in subdivision  [two]  ONE  of
this  section  within  ninety  days  of  receipt  of  the other parties'
appraisal or written request.
  [4.] 3. The commissioner shall  review  the  materials  submitted  and
issue a current allocation factor determined by the materials submitted.
  [5.]  4.  If  judicial  review  is sought to challenge a determination
under this section, the action shall be commenced in the county in which
the real property is located.
  S 5. This act shall take effect immediately.

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