S T A T E   O F   N E W   Y O R K
 ________________________________________________________________________
 
                                  7088--A
 
                        2021-2022 Regular Sessions
 
                           I N  A S S E M B L Y
 
                              April 21, 2021
                                ___________
 
 Introduced by M. of A. KELLES -- read once and referred to the Committee
   on Real Property Taxation -- reported and referred to the Committee on
   Codes  --  committee  discharged,  bill  amended, ordered reprinted as
   amended and recommitted to said committee
 
 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.
                                                            LBD10843-02-1

 A. 7088--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.

 A. 7088--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.