The New York State Senate

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

                                  7655

                            I N  S E N A T E

                            February 4, 2020
                               ___________

Introduced  by  Sen. AMEDORE -- 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  conservation
  easement agreement exemptions in certain towns

  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-b to read as follows:
  §  491-B. CONSERVATION EASEMENT AGREEMENT EXEMPTION; CERTAIN TOWNS. 1.
APPLICABILITY. IN A TOWN HAVING A POPULATION OF NOT  LESS  THAN  THIRTY-
FIVE  THOUSAND AND NOT MORE THAN THIRTY-SIX THOUSAND, THAT IS LOCATED IN
A COUNTY HAVING A POPULATION OF NOT LESS THAN THREE HUNDRED THOUSAND AND
NOT MORE THAN THREE HUNDRED SEVEN THOUSAND, BASED UPON AND  RECORDED  BY
THE  TWO  THOUSAND  TEN  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 THREE HUNDRED THOUSAND AND
NOT  MORE  THAN  THREE HUNDRED SEVEN THOUSAND BASED UPON AND RECORDED IN
THE TWO THOUSAND TEN 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 THIRTY-FIVE THOUSAND AND NOT MORE THAN THIRTY-SIX THOU-
SAND THAT IS LOCATED IN A COUNTY HAVING A POPULATION OF  NOT  LESS  THAN
THREE  HUNDRED  THOUSAND  AND NOT MORE THAN THREE HUNDRED SEVEN THOUSAND
BASED UPON AND RECORDED BY THE TWO THOUSAND TEN FEDERAL CENSUS, MAY,  BY
RESOLUTION,  EXEMPT  SUCH  PROPERTY FROM ITS TAXATION IN THE SAME MANNER
AND TO THE SAME EXTENT AS SUCH TOWN HAS DONE.
  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

 EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets

                      [ ] is old law to be omitted.
                                                           LBD14671-01-0

S. 7655                             2

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 OR
SCENIC 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 THIRTY-FIVE THOUSAND AND NOT
MORE THAN THIRTY-SIX THOUSAND THAT IS LOCATED IN A COUNTY HAVING A POPU-
LATION OF NOT LESS THAN THREE HUNDRED THOUSAND AND NOT MORE  THAN  THREE
HUNDRED  SEVEN THOUSAND, BASED UPON AND RECORDED BY THE TWO THOUSAND TEN
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 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 THIRTY-FIVE THOU-
SAND AND NOT MORE THAN THIRTY-SIX THOUSAND THAT IS LOCATED IN  A  COUNTY
HAVING A POPULATION OF NOT LESS THAN THREE HUNDRED THOUSAND AND NOT MORE
THAN  THREE  HUNDRED  SEVEN THOUSAND, BASED UPON AND RECORDED BY THE TWO
THOUSAND TEN 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
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%

S. 7655                             3

        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 PROP-
ERTY, 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)  PAYMENTS  SHALL BE ADDED BY OR ON BEHALF OF EACH TAXING JURISDIC-
TION 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 EASE-
MENT AGREEMENT IS CANCELED.
  § 2. This act shall take effect immediately.