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A09719 Summary:

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A09719 Floor Votes:

A09719 Text:

 
                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.
                                                                   LBD15088-04-4
        S. 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.