NY State Senate Bill 2021-S8520

Senate Bill S8520

2021-2022 Legislative Session

Authorizes exemptions for certain residential properties with conservation easement agreements located in certain counties

download bill text pdf

Archive: Last Bill Status - In Senate Committee Local Government Committee

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

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	Assembly Actions - Lowercase Senate Actions - UPPERCASE
Mar 08, 2022	referred to local government

2021-S8520 (ACTIVE) - Details

See Assembly Version of this Bill:: A9535
Current Committee:: Senate Local Government
Law Section:: Real Property Tax Law
Laws Affected:: Add §467-l, RPT L

2021-S8520 (ACTIVE) - Summary

Authorizes exemptions for certain residential properties with conservation easement agreements located in certain counties; authorizes cities, towns, villages or school districts within certain counties to adopt a resolution to grant a partial exemption from taxation and special ad valorem levies.

2021-S8520 (ACTIVE) - Sponsor Memo

                                 
BILL NUMBER: S8520

SPONSOR: OBERACKER
 
TITLE OF BILL:

An act to amend the real property tax law, in relation to authorizing
exemptions from certain real property taxes and special ad valorem
levies for certain residential properties with conservation easement
agreements located in certain counties

 
PURPOSE:

This bill amends the real property tax law to allow for, following a
public hearing, the granting of a partial exemption from taxation and
special ad valorem levies for the preservation of an open space or an
open area that has entered into a conservation easement agreement with a
qualified land trust organization or a local municipality.

 
SUMMARY OF PROVISIONS:

Section 1: allows for the governing board of a certain county to,
following a public hearing, adopt a local law to grant a partial

exemption from taxation and special ad valorem levies. School districts
and special ad valorem districts may adopt a resolution to also grant a
partial exemption. These exemptions shall be equal to fifty percent of
the local real property taxation for a conservation easement for real
property whose interests or rights have been acquired for the purpose of
the preservation of an open space or an open area and that has entered
into a conservation easement agreement with a qualified land trust
organization or a local municipality. The exemption shall be granted
only upon application by owner or owners of such real property.

Section 2: provides the effective date.

 
JUSTIFICATION:

Tompkins County passed Resolution No. 2021-221 "Urging New York State to
Adopt a Conservation Easement Exemption for Tompkins County" seeking to
provide a conservation easement to all towns within the County in order
to protect and conserve our natural resources. This bill allows for such
exemption at local option and with the authorization of special ad valo-
rem districts and school districts.

 
LEGISLATIVE HISTORY:

New Legislation.

 
FISCAL IMPLICATIONS:

None to the state.

 
EFFECTIVE DATE:
Immediately and shall apply to assessment rolls prepared on the basis of
taxable status dates occurring on or after such date.

2021-S8520 (ACTIVE) - Bill Text download pdf

                             
                     S T A T E   O F   N E W   Y O R K
 ________________________________________________________________________
 
                                   8520
 
                             I N  S E N A T E
 
                               March 8, 2022
                                ___________
 
 Introduced by Sen. OBERACKER -- 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 authorizing
   exemptions from certain real property taxes  and  special  ad  valorem
   levies  for  certain residential properties with conservation easement
   agreements located in certain counties

   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 467-l to read as follows:
   § 467-L. EXEMPTION  FOR  CERTAIN  RESIDENTIAL  PROPERTIES  LOCATED  IN
 CERTAIN  COUNTIES.  1.  AFTER A PUBLIC HEARING, THE GOVERNING BOARD OF A
 COUNTY WITH A POPULATION GREATER THAN ONE  HUNDRED  THREE  THOUSAND  AND
 LESS  THAN  ONE  HUNDRED  EIGHT THOUSAND BASED UPON THE LATEST DECENNIAL
 CENSUS MAY ADOPT A LOCAL LAW TO GRANT A PARTIAL EXEMPTION FROM  TAXATION
 AND  SPECIAL  AD  VALOREM  LEVIES  AUTHORIZED  PURSUANT TO THIS SECTION.
 FOLLOWING SUCH ADOPTION, ANY CITY, TOWN OR VILLAGE WITHIN SUCH A  COUNTY
 MAY  ADOPT A LOCAL LAW AND A SCHOOL DISTRICT WITHIN SUCH A COUNTY, OTHER
 THAN A SCHOOL DISTRICT SUBJECT TO ARTICLE  FIFTY-TWO  OF  THE  EDUCATION
 LAW, MAY ADOPT A RESOLUTION TO ALSO GRANT A PARTIAL EXEMPTION FROM TAXA-
 TION  AND SPECIAL AD VALOREM LEVIES AUTHORIZED PURSUANT TO THIS SECTION,
 AND A SPECIAL AD VALOREM DISTRICT WITHIN  SUCH  A  COUNTY  MAY  ADOPT  A
 RESOLUTION  TO  ALSO  GRANT  A PARTIAL EXEMPTION FROM SPECIAL AD VALOREM
 LEVIES AUTHORIZED PURSUANT TO THIS SECTION.
   2. THE REAL PROPERTY TAX EXEMPTION AUTHORIZED BY  SUBDIVISION  ONE  OF
 THIS  SECTION  SHALL BE IN AN AMOUNT EQUAL TO FIFTY PERCENT OF THE LOCAL
 REAL PROPERTY TAXATION FOR A CONSERVATION  EASEMENT  FOR  REAL  PROPERTY
 WHOSE  INTERESTS  OR  RIGHTS  HAVE  BEEN ACQUIRED FOR THE PURPOSE OF THE
 PRESERVATION OF AN OPEN SPACE OR AN OPEN AREA AND THAT HAS ENTERED  INTO
 A  CONSERVATION EASEMENT AGREEMENT WITH A QUALIFIED LAND TRUST ORGANIZA-
 TION OR A LOCAL MUNICIPALITY.
   3. SUCH EXEMPTION SHALL BE GRANTED ONLY UPON APPLICATION BY THE  OWNER
 OR  OWNERS OF SUCH REAL PROPERTY ON A FORM PRESCRIBED BY THE COMMISSION-
 
  EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                       [ ] is old law to be omitted.
                                                            LBD14744-02-2

 S. 8520                             2
 
 ER. SUCH APPLICATION SHALL BE FILED ANNUALLY WITH  THE  ASSESSOR  ON  OR
 BEFORE THE APPROPRIATE TAXABLE STATUS DATE.
   §  2.    This  act  shall  take  effect immediately and shall apply to
 assessment rolls prepared on the basis of taxable status dates occurring
 on or after such date.

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