S T A T E O F N E W Y O R K
________________________________________________________________________
6240--A
Cal. No. 1557
2021-2022 Regular Sessions
I N S E N A T E
April 19, 2021
___________
Introduced by Sen. OBERACKER -- 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 establishing a
conservation easement agreement exemption in a town having a certain
population
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. (A) IN A TOWN HAVING A POPULATION OF NOT LESS THAN THREE
THOUSAND TWO HUNDRED FIFTY AND NOT MORE THAN THREE THOUSAND FOUR HUNDRED
FIFTY, THAT IS LOCATED IN A COUNTY HAVING A POPULATION OF NOT LESS THAN
ONE HUNDRED THOUSAND AND NOT MORE THAN ONE HUNDRED FIVE 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 PRESERVA-
TION 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 AGREE-
MENT WITH THE MUNICIPALITY IN ACCORDANCE WITH THE PROCEDURES SPECIFIED
IN SUBDIVISION THREE OF THIS SECTION. A COUNTY HAVING A POPULATION OF
NOT LESS THAN ONE HUNDRED THOUSAND AND NOT MORE THAN ONE HUNDRED FIVE
THOUSAND BASED UPON AND RECORDED IN THE TWO THOUSAND TEN FEDERAL CENSUS
MAY, BY LOCAL LAW, AND ANY FIRE DISTRICT, WATER DISTRICT, OR SCHOOL
DISTRICT, ALL OR PART OF WHICH IS LOCATED IN A TOWN HAVING A POPULATION
OF NOT LESS THAN THREE THOUSAND TWO HUNDRED FIFTY AND NOT MORE THAN
THREE THOUSAND FOUR HUNDRED FIFTY THAT IS LOCATED IN A COUNTY HAVING A
POPULATION OF NOT LESS THAN ONE HUNDRED THOUSAND AND NOT MORE THAN ONE
HUNDRED FIVE THOUSAND BASED UPON AND RECORDED BY THE TWO THOUSAND TEN
EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
[ ] is old law to be omitted.
LBD10843-03-1
S. 6240--A 2
FEDERAL CENSUS, MAY, BY RESOLUTION, EXEMPT SUCH PROPERTY FROM ITS TAXA-
TION IN THE SAME MANNER AND TO THE SAME EXTENT AS SUCH TOWN HAS DONE.
(B) A TOWN HAVING A POPULATION OF NOT LESS THAN THREE THOUSAND TWO
HUNDRED FIFTY AND NOT MORE THAN THREE THOUSAND FOUR HUNDRED FIFTY, THAT
IS LOCATED IN A COUNTY HAVING A POPULATION OF NOT LESS THAN ONE HUNDRED
THOUSAND AND NOT MORE THAN ONE HUNDRED FIVE THOUSAND, BASED UPON AND
RECORDED BY THE TWO THOUSAND TEN 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:
(A) "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 OR SCENIC RESOURCES" SHALL
INCLUDE, BUT NOT BE LIMITED TO, AGRICULTURAL LANDS DEFINED AS OPEN LANDS
ACTUALLY USED IN BONA FIDE AGRICULTURAL PRODUCTION.
(B) "CONSERVATION BOARD" MEANS A CONSERVATION ADVISORY COUNCIL OR ANY
OTHER BOARD APPOINTED BY THE TOWN BOARD FOR THE PURPOSE OF ADVISING ON
THE ACQUISITION OF CONSERVATION EASEMENTS.
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 THREE THOUSAND TWO HUNDRED
FIFTY AND NOT MORE THAN THREE THOUSAND FOUR HUNDRED FIFTY THAT IS
LOCATED IN A COUNTY HAVING A POPULATION OF NOT LESS THAN ONE HUNDRED
THOUSAND AND NOT MORE THAN ONE HUNDRED FIVE 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 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 THREE THOUSAND TWO
HUNDRED FIFTY AND NOT MORE THAN THREE THOUSAND FOUR HUNDRED FIFTY THAT
IS LOCATED IN A COUNTY HAVING A POPULATION OF NOT LESS THAN ONE HUNDRED
THOUSAND AND NOT MORE THAN ONE HUNDRED FIVE 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.
S. 6240--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 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, FIRE DISTRICTS, WATER
DISTRICTS, SCHOOL DISTRICTS AND ALL SPECIAL IMPROVEMENT DISTRICTS AND
OTHER TAXING UNITS TO WHICH THE PROPERTY IS SUBJECT. REPAYMENT OF THE
AFOREMENTIONED ABATED TAXES SHALL BE UP TO FIVE TIMES THE TAXES SAVED IN
THE LAST YEAR IN WHICH THE LAND BENEFITED FROM A CONSERVATION EASEMENT
AGREEMENT EXEMPTION, PLUS INTEREST 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.
