A09719 Summary:
BILL NO | A09719A |
  | |
SAME AS | SAME AS UNI. S07623-A |
  | |
SPONSOR | Fahy |
  | |
COSPNSR | |
  | |
MLTSPNSR | |
  | |
Add S491-a, RPT L | |
  | |
Relates to conservation agreement exemptions in certain towns. |
A09719 Actions:
BILL NO | A09719A | |||||||||||||||||||||||||||||||||||||||||||||||||
  | ||||||||||||||||||||||||||||||||||||||||||||||||||
05/19/2014 | referred to real property taxation | |||||||||||||||||||||||||||||||||||||||||||||||||
05/28/2014 | reported referred to codes | |||||||||||||||||||||||||||||||||||||||||||||||||
06/03/2014 | reported referred to ways and means | |||||||||||||||||||||||||||||||||||||||||||||||||
06/09/2014 | reported referred to rules | |||||||||||||||||||||||||||||||||||||||||||||||||
06/11/2014 | reported | |||||||||||||||||||||||||||||||||||||||||||||||||
06/11/2014 | rules report cal.215 | |||||||||||||||||||||||||||||||||||||||||||||||||
06/11/2014 | ordered to third reading rules cal.215 | |||||||||||||||||||||||||||||||||||||||||||||||||
06/11/2014 | amended on third reading 9719a | |||||||||||||||||||||||||||||||||||||||||||||||||
06/17/2014 | passed assembly | |||||||||||||||||||||||||||||||||||||||||||||||||
06/17/2014 | delivered to senate | |||||||||||||||||||||||||||||||||||||||||||||||||
06/17/2014 | REFERRED TO RULES | |||||||||||||||||||||||||||||||||||||||||||||||||
06/18/2014 | SUBSTITUTED FOR S7623A | |||||||||||||||||||||||||||||||||||||||||||||||||
06/18/2014 | 3RD READING CAL.1307 | |||||||||||||||||||||||||||||||||||||||||||||||||
06/18/2014 | PASSED SENATE | |||||||||||||||||||||||||||||||||||||||||||||||||
06/18/2014 | RETURNED TO ASSEMBLY | |||||||||||||||||||||||||||||||||||||||||||||||||
08/01/2014 | delivered to governor | |||||||||||||||||||||||||||||||||||||||||||||||||
08/11/2014 | signed chap.278 |
A09719 Floor Votes:
Yes
Abbate
Yes
Curran
Yes
Hawley
Yes
Markey
Yes
Quart
Yes
Steck
Yes
Abinanti
Yes
Cusick
Yes
Heastie
Yes
Mayer
Yes
Ra
Yes
Stirpe
Yes
Arroyo
Yes
Cymbrowitz
Yes
Hennessey
Yes
McDonald
ER
Raia
Yes
Sweeney
Yes
Aubry
Yes
Davila
Yes
Hevesi
Yes
McDonough
Yes
Ramos
Yes
Tedisco
Yes
Barclay
Yes
DenDekker
Yes
Hikind
Yes
McKevitt
Yes
Rivera
ER
Tenney
Yes
Barrett
Yes
Dinowitz
Yes
Hooper
Yes
McLaughlin
Yes
Roberts
Yes
Thiele
Yes
Benedetto
Yes
DiPietro
Yes
Jacobs
Yes
Miller
Yes
Robinson
Yes
Titone
Yes
Blankenbush
Yes
Duprey
Yes
Jaffee
Yes
Millman
Yes
Rodriguez
Yes
Titus
Yes
Borelli
Yes
Englebright
Yes
Johns
Yes
Montesano
Yes
Rosa
Yes
Walter
Yes
Braunstein
Yes
Fahy
Yes
Katz
Yes
Morelle
Yes
Rosenthal
Yes
Weinstein
Yes
Brennan
Yes
Farrell
Yes
Kavanagh
Yes
Mosley
Yes
Rozic
Yes
Weisenberg
Yes
Brindisi
Yes
Finch
Yes
Kearns
Yes
Moya
Yes
Russell
Yes
Weprin
Yes
Bronson
Yes
Fitzpatrick
AB
Kellner
Yes
Nojay
Yes
Ryan
Yes
Wright
Yes
Brook-Krasny
Yes
Friend
Yes
Kim
Yes
Nolan
Yes
Saladino
Yes
Zebrowski
Yes
Buchwald
Yes
Galef
Yes
Kolb
Yes
Oaks
Yes
Santabarbara
Yes
Mr. Speaker
Yes
Butler
Yes
Gantt
Yes
Lalor
Yes
O'Donnell
Yes
Scarborough
Yes
Cahill
Yes
Garbarino
Yes
Lavine
Yes
Ortiz
Yes
Schimel
Yes
Camara
Yes
Giglio
Yes
Lentol
Yes
Otis
Yes
Schimminger
Yes
Ceretto
Yes
Gjonaj
Yes
Lifton
Yes
Palmesano
Yes
Sepulveda
Yes
Clark
Yes
Glick
Yes
Lopez
Yes
Palumbo
ER
Simanowitz
Yes
Colton
Yes
Goldfeder
Yes
Lupardo
Yes
Paulin
Yes
Simotas
Yes
Cook
Yes
Goodell
Yes
Lupinacci
Yes
Peoples-Stokes
Yes
Skartados
Yes
Corwin
Yes
Gottfried
Yes
Magee
Yes
Perry
Yes
Skoufis
Yes
Crespo
Yes
Graf
Yes
Magnarelli
Yes
Pichardo
Yes
Solages
Yes
Crouch
Yes
Gunther
Yes
Malliotakis
Yes
Pretlow
Yes
Stec
‡ Indicates voting via videoconference
A09719 Text:
Go to top STATE OF NEW YORK ________________________________________________________________________ S. 7623--A A. 9719--A Cal. No. 1307 R. R. 215 SENATE - ASSEMBLY May 19, 2014 ___________ IN SENATE -- Introduced by Sen. BRESLIN -- read twice and ordered print- ed, and when printed to be committed to the Committee on Local Govern- ment -- committee discharged and said bill committed to the Committee on Rules -- reported favorably from said committee, ordered to a third reading, passed by Senate and delivered to the Assembly, recalled, vote reconsidered, restored to third reading, amended and ordered reprinted, retaining its place in the order of third reading IN ASSEMBLY -- Introduced by M. of A. FAHY -- read once and referred to the Committee on Real Property Taxation -- reported and referred to the Committee on Codes -- reported and referred to the Committee on Ways and Means -- reported and referred to the Committee on Rules -- amended on the special order of third reading, ordered reprinted as amended, retaining its place on the special order of third reading AN ACT to amend the real property tax law, in relation to conservation agreement exemptions 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-a to read as follows: 3 § 491-a. Conservation easement agreement exemption; certain towns. 1. 4 Applicability. In a town having a population of not less than thirty-two 5 thousand and not more than thirty-five thousand, that is located in a 6 county having a population of not less than three hundred thousand and 7 not more than three hundred seven thousand, based upon and recorded by 8 the latest census, is hereby authorized to adopt a local law to provide 9 that, real property whose interests or rights have been acquired for the 10 purpose of the preservation of an open space or an open area, as author- 11 ized in section two hundred forty-seven of the general municipal law, 12 may be partially exempt from local real property taxation, provided that 13 the owner or owners of such real property enter into a conservation 14 easement agreement with the municipality in accordance with the proce- 15 dures specified in subdivision three of this section. A county having a 16 population of not less than three hundred thousand and not more than EXPLANATION--Matter in italics (underscored) is new; matter in brackets [] is old law to be omitted. LBD15088-04-4S. 7623--A 2 A. 9719--A 1 three hundred seven thousand based upon and recorded in the latest 2 census may, by local law, and any school district, all or part of which 3 is located in a town having a population of not less than thirty-two 4 thousand and not more than thirty-five thousand that is located in a 5 county having a population of not less than three hundred thousand and 6 not more than three hundred seven thousand based upon and recorded by 7 the latest census, may, by resolution, exempt such property from its 8 taxation in the same manner and to the same extent as such town has 9 done. 10 2. Definitions. For the purpose of this section, the following terms 11 shall have the following meanings: "open space" or "open area" means any 12 space or area characterized by natural scenic beauty or whose existing 13 openness, natural condition or present state of use, if retained, would 14 enhance the present or potential value of abutting or surrounding urban 15 development or would maintain or enhance the conservation of natural or 16 scenic resources. For the purposes of this definition, "natural or 17 scenic resources" shall include, but not be limited to, agricultural 18 lands defined as open lands actually used in bona fide agricultural 19 production. 20 3. Procedures for obtaining a conservation easement agreement. (a) Any 21 owner or owners of land may submit a proposal to the town board of a 22 town having a population of not less than thirty-two thousand and not 23 more than thirty-five thousand that is located in a county having a 24 population of not less than three hundred thousand and not more than 25 three hundred seven thousand, based upon and recorded by the latest 26 census, for the granting of interest or rights in real property for the 27 preservation of open space or areas. Such proposal shall be submitted in 28 such a manner and form as may be prescribed by the conservation board of 29 such town. 30 (b) Upon receipt of such proposal, the town board shall convey the 31 proposal to the conservation board of such town. Such conservation board 32 shall investigate the area to determine if the proposal would be of 33 benefit to the people of the town and may negotiate the terms and condi- 34 tions of the offer. If the conservation board determines that it is in 35 the public interest to accept such proposal, it shall recommend to the 36 town board that it hold a public hearing for the purpose of determining 37 whether or not the town should accept such proposal. 38 (c) The town board shall, within thirty days of receipt of such advi- 39 sory opinion, hold a public hearing concerning such proposal at a place 40 within the town. At least ten days notice of the time and place of such 41 hearing shall be published in a paper of general circulation in such 42 town, and a written notice of such proposal shall be given to all adja- 43 cent property owners and to any municipality whose boundaries are within 44 five hundred feet of the boundaries of said proposed area, and to the 45 school district in which it is located. 46 (d) The town board, after receiving the reports of the conservation 47 board of a town having a population of not less than thirty-two thousand 48 and not more than thirty-five thousand that is located in a county 49 having a population of not less than three hundred thousand and not more 50 than three hundred seven thousand, based upon and recorded by the latest 51 census, and after such public hearing, may adopt the proposal or any 52 modification thereof it deems appropriate or may reject it in its 53 entirety. 54 (e) If such proposal is adopted by the town board, it shall be 55 executed by the owner or owners in written form and in a form suitable 56 for recording in the county clerk's office.S. 7623--A 3 A. 9719--A 1 (f) Such agreement may not be canceled by either party. However, the 2 owner or owners thereof may petition the town board for cancellation 3 upon good cause shown, and such cancellation may be granted only upon 4 payment of the penalties provided in this section. 5 4. Computation. (a) An exemption granted pursuant to this section 6 shall commence as of the effective date of the conservation easement 7 agreement, and shall terminate upon the expiration or termination of 8 such conservation easement agreement. 9 (b) The following table shall illustrate the computation of the 10 exemption: 11 Commitment Percentage of Exemption 12 15 to 29 years 50% 13 30 to 49 years 75% 14 50 to 75 years 85% 15 Perpetual 90% 16 Such exemption shall be granted only upon application by the owner or 17 owners of such real property on a form prescribed by the commissioner. 18 Such application shall be filed with the assessor of the town on or 19 before the taxable status date of such town. 20 (c) If satisfied that the applicant is entitled to an exemption pursu- 21 ant to this section, the assessor shall approve the application and such 22 real property shall thereafter be exempt from taxation and special ad 23 valorem levies as provided in this section commencing with the assess- 24 ment roll prepared on the basis of the taxable status date. The 25 assessed value of any exemption granted pursuant to this section shall 26 be entered by the assessor on the assessment roll with the taxable prop- 27 erty, with the amount of the exemption shown in a separate column. 28 (d) Whenever a conservation easement encumbers only a portion of a 29 parcel, the assessor shall henceforth enter that portion of the parcel 30 encumbered by such easement as a separate parcel on all subsequent 31 assessment rolls. 32 5. Penalties for offenses. If there is a violation of the terms and 33 conditions of the conservation easement agreement or if such conserva- 34 tion easement agreement is canceled by the town board upon petition, 35 then the owner or owners of such property must pay to the town the 36 following amounts: 37 (a) All taxes abated pursuant to the conservation easement agreement, 38 as limited by the remainder of this section, including, if applicable, 39 those taxes imposed by the county, town, school districts and all 40 special improvement districts and other taxing units to which the prop- 41 erty is subject. Repayment of the aforementioned abated taxes shall be 42 equal to five times the taxes saved in the last year in which the land 43 benefited from a conservation easement agreement exemption, plus inter- 44 est of six percent per year compounded annually for each year in which 45 an exemption was granted, not exceeding five years. 46 (b) Payments shall be added by or on behalf of each taxing jurisdic- 47 tion to the taxes levied on the assessment roll prepared on the basis of 48 the first taxable status date after there is a violation of the terms 49 and conditions of the conservation easement or such conservation ease- 50 ment agreement is canceled. 51 § 2. This act shall take effect immediately.