The New York State Senate

 
                     S T A T E   O F   N E W   Y O R K
 ________________________________________________________________________
 
                                   6469
 
                        2021-2022 Regular Sessions
 
                             I N  S E N A T E
 
                              April 30, 2021
                                ___________
 
 Introduced  by  Sen. HINCHEY -- 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.
 
  EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                       [ ] is old law to be omitted.

                                                            LBD11044-01-1

 S. 6469                             2
 
   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 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.

 S. 6469                             3

   (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,  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.