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A02089 Summary:

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A02089 Floor Votes:

A02089 Text:

 
                STATE OF NEW YORK
        ________________________________________________________________________
 
                                         2089--A
 
                               2009-2010 Regular Sessions
 
                   IN ASSEMBLY
 
                                    January 15, 2009
                                       ___________
 
        Introduced  by  M.  of  A.  SCHROEDER  --  read once and referred to the
          Committee on Real Property  Taxation  --  committee  discharged,  bill
          amended,  ordered reprinted as amended and recommitted to said commit-
          tee
 
        AN ACT to amend the real property tax law, in relation to establishing a
          conservation agreement exemption in certain towns
 

          The People of the State of New York, represented in Senate and  Assem-
        bly, do enact as follows:
 
     1    Section  1.  The  real  property  tax  law  is amended by adding a new
     2  section 491 to read as follows:
     3    § 491. Conservation easement agreement exemption; certain towns.    1.
     4  Applicability.  A town having a population of not less than twenty-seven
     5  thousand six hundred and  not  more  than  twenty-seven  thousand  seven
     6  hundred that is located in a county having a population of not less than
     7  nine  hundred  fifty  thousand  and not more than nine hundred fifty-one
     8  thousand, based upon the latest  decennial  federal  census,  is  hereby
     9  authorized  to  adopt  a  local  law to provide that real property whose

    10  interests or rights have been acquired for the purpose of the  preserva-
    11  tion  of  an  open  space  or an open area, as authorized in section two
    12  hundred forty-seven of the  general  municipal  law,  may  be  partially
    13  exempt  from  local  real  property taxation, provided that the owner or
    14  owners of such real property enter into a conservation  easement  agree-
    15  ment  with  the municipality in accordance with the procedures specified
    16  in subdivision three of this section.  A county having a  population  of
    17  not less than nine hundred fifty thousand and not more than nine hundred
    18  fifty-one  thousand, based upon the latest decennial federal census may,
    19  by local law, and any school district, all or part of which  is  located

    20  in a town having a population of not less than twenty-seven thousand six
    21  hundred  and  not  more than twenty-seven thousand seven hundred that is
    22  located in a county having a population of not less  than  nine  hundred
    23  fifty  thousand  and not more than nine hundred fifty-one thousand, may,
 
         EXPLANATION--Matter in italics (underscored) is new; matter in brackets
                              [ ] is old law to be omitted.
                                                                   LBD05274-04-9
        A. 2089--A                          2
 
     1  by resolution, exempt such property from its taxation in the same manner
     2  and to the same extent as such town has done.
     3    2.  Definitions.  For the purpose of this section, the following terms

     4  shall have the following meanings:  "open space" or  "open  area"  means
     5  any space or area characterized by natural scenic beauty or whose exist-
     6  ing  openness,  natural  condition or present state of use, if retained,
     7  would enhance the present or potential value of abutting or  surrounding
     8  urban  development  or  would  maintain  or  enhance the conservation of
     9  natural or scenic  resources.  For  the  purposes  of  this  definition,
    10  "natural  resources"  shall include, but not be limited to, agricultural
    11  lands defined as open lands actually  used  in  bona  fide  agricultural
    12  production.
    13    3.  Procedures  for  obtaining a conservation easement agreement.  (a)
    14  Any owner or owners of land may submit a proposal to the town board of a

    15  town having a population of not  less  than  twenty-seven  thousand  six
    16  hundred  and  not  more than twenty-seven thousand seven hundred that is
    17  located in a county having a population of not less  than  nine  hundred
    18  fifty  thousand and not more than nine hundred fifty-one thousand, based
    19  upon the latest decennial federal census, for the granting  of  interest
    20  or  rights in real property for the preservation of open space or areas.
    21  Such proposal shall be submitted in such a manner and  form  as  may  be
    22  prescribed by the conservation board of such town.
    23    (b)  Upon  receipt  of  such proposal, the town board shall convey the
    24  proposal to the conservation board of such town. Such conservation board

    25  shall investigate the area to determine if  the  proposal  would  be  of
    26  benefit to the people of the town and may negotiate the terms and condi-
    27  tions  of  the offer. If the conservation board determines that it is in
    28  the public interest to accept such proposal, it shall recommend  to  the
    29  town  board that it hold a public hearing for the purpose of determining
    30  whether or not the town should accept such proposal.
    31    (c) The town board shall, within thirty days of receipt of such  advi-
    32  sory  opinion, hold a public hearing concerning such proposal at a place
    33  within the town. At least ten days notice of the time and place of  such
    34  hearing  shall  be  published  in a paper of general circulation in such

    35  town, and a written notice of such proposal shall be given to all  adja-
    36  cent property owners and to any municipality whose boundaries are within
    37  five  hundred  feet  of the boundaries of said proposed area, and to the
    38  school district in which it is located.
    39    (d) The town board, after receiving the reports  of  the  conservation
    40  board  of a town having a population of not less than twenty-seven thou-
    41  sand six hundred and not more than twenty-seven thousand  seven  hundred
    42  that  is  located  in a county having a population of not less than nine
    43  hundred fifty thousand and not more than nine  hundred  fifty-one  thou-
    44  sand,  based  upon  the  latest decennial federal census, and after such

    45  public hearing, may adopt the proposal or any  modification  thereof  it
    46  deems appropriate or may reject it in its entirety.
    47    (e)  If  such  proposal  is  adopted  by  the  town board, it shall be
    48  executed by the owner or owners in written form and in a  form  suitable
    49  for recording in the county clerk's office.
    50    (f)  Such  agreement may not be canceled by either party. However, the
    51  owner or owners thereof may petition the  town  board  for  cancellation
    52  upon  good  cause  shown, and such cancellation may be granted only upon
    53  payment of the penalties provided in this section.
    54    4. Computation.  (a) An exemption granted  pursuant  to  this  section
    55  shall  commence  as  of  the effective date of the conservation easement

        A. 2089--A                          3
 
     1  agreement, and shall terminate upon the  expiration  or  termination  of
     2  such conservation easement agreement.
     3    (b)  The  following  table  shall  illustrate  the  computation of the
     4  exemption:
     5       Commitment                  Percentage of Exemption
     6       15 to 29 years                        50%
     7       30 to 49 years                        75%
     8       50 to 75 years                        85%
     9       Perpetual                             90%

    10  Such exemption shall be granted only upon application by  the  owner  or
    11  owners  of  such  real property on a form prescribed by the state board.
    12  Such application shall be filed with the assessor  of  the  town  on  or
    13  before the taxable status date of such town.
    14    (c) If satisfied that the applicant is entitled to an exemption pursu-
    15  ant to this section, the assessor shall approve the application and such
    16  real  property  shall  thereafter be exempt from taxation and special ad
    17  valorem levies as provided in this section commencing with  the  assess-
    18  ment  roll  prepared  on  the  basis  of  the taxable status date.   The
    19  assessed value of any exemption granted pursuant to this  section  shall

    20  be entered by the assessor on the assessment roll with the taxable prop-
    21  erty, with the amount of the exemption shown in a separate column.
    22    (d)  Whenever  a  conservation  easement encumbers only a portion of a
    23  parcel, the assessor shall henceforth enter that portion of  the  parcel
    24  encumbered  by  such  easement  as  a  separate parcel on all subsequent
    25  assessment rolls.
    26    5. Penalties for offenses. If there is a violation of  the  terms  and
    27  conditions  of  the conservation easement agreement or if such conserva-
    28  tion easement agreement is canceled by the  town  board  upon  petition,
    29  then  the  owner  or  owners  of such property must pay to the town, the
    30  following amounts:

    31    (a) All taxes abated pursuant to the conservation easement  agreement,
    32  as  limited  by the remainder of this section, including, if applicable,
    33  those taxes imposed by  the  county,  town,  school  districts  and  all
    34  special  improvement districts and other taxing units to which the prop-
    35  erty is subject. Repayment of the aforementioned abated taxes  shall  be
    36  equal  to  five times the taxes saved in the last year in which the land
    37  benefited from a conservation easement agreement exemption, plus  inter-
    38  est  of  six percent per year compounded annually for each year in which
    39  an exemption was granted, not exceeding five years.
    40    (b) Payments shall be added by or on behalf of each  taxing  jurisdic-

    41  tion to the taxes levied on the assessment roll prepared on the basis of
    42  the  first  taxable  status date after there is a violation of the terms
    43  and conditions of the conservation easement or such  conservation  ease-
    44  ment agreement is canceled.
    45    § 2. This act shall take effect immediately.