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S04924 Summary:

S04924 Actions:

S04924 Floor Votes:

S04924 Text:

 
                STATE OF NEW YORK
        ________________________________________________________________________
 
                                         4924--A
            Cal. No. 756
 
                               2013-2014 Regular Sessions
 
                    IN SENATE
 
                                       May 1, 2013
                                       ___________
 
        Introduced  by Sen. GALLIVAN -- read twice and ordered printed, and when
          printed to be committed  to  the  Committee  on  Local  Government  --
          reported  favorably  from  said committee, ordered to first and second
          report, amended on second report, ordered to a third reading,  and  to

          be  reprinted  as  amended,  retaining its place in the order of third
          reading
 
        AN ACT to amend the real property tax law, in relation to establishing a
          conservation easement agreement exemption in a town having  a  certain
          population based upon the latest decennial federal census
 
          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. (a) In a town having a population of not less than  seven
     5  thousand  five  hundred  and not more than seven thousand seven hundred,
     6  that is located in a county having a population of not  less  than  nine

     7  hundred  thousand  and not more than nine hundred twenty thousand, based
     8  upon the latest decennial federal census, is hereby authorized to  adopt
     9  a  local  law  to  provide that, real property whose interests or rights
    10  have been acquired for the purpose of the preservation of an open  space
    11  or an open area, as authorized in section two hundred forty-seven of the
    12  general  municipal law, may be partially exempt from local real property
    13  taxation, provided that the owner or owners of such real property  enter
    14  into  a conservation easement agreement with the municipality in accord-
    15  ance with the procedures specified in subdivision three of this section.
    16  A county having a population of not less than nine hundred thousand  and

    17  not  more than nine hundred twenty thousand based upon the latest decen-
    18  nial federal census may, by local law, and any school district,  all  or
    19  part  of which is located in a town having a population of not less than
    20  seven thousand five hundred and  not  more  than  seven  thousand  seven
 
         EXPLANATION--Matter in italics (underscored) is new; matter in brackets
                              [ ] is old law to be omitted.
                                                                   LBD10696-02-3
        S. 4924--A                          2
 
     1  hundred that is located in a county having a population of not less than
     2  nine  hundred thousand, may by resolution, exempt such property from its

     3  taxation in the same manner and to the same  extent  as  such  town  has
     4  done.
     5    (b)  A  town  having a population of not less than seven thousand five
     6  hundred and not more than seven thousand seven hundred that  is  located
     7  in  a  county having a population of not less than nine hundred thousand
     8  and not more than nine hundred twenty thousand, based  upon  the  latest
     9  decennial  federal  census  may, by a vote of the town board, opt out of
    10  this exemption at any time.
    11    2. Definitions. For the purpose of this section, the  following  terms
    12  shall have the following meanings: "open space" or "open area" means any
    13  space  or  area characterized by natural scenic beauty or whose existing

    14  openness, natural condition or present state of use, if retained,  would
    15  enhance  the present or potential value of abutting or surrounding urban
    16  development or would maintain or enhance the conservation of natural  or
    17  scenic   resources.  For  the  purposes  of  this  definition,  "natural
    18  resources" shall include, but not  be  limited  to,  agricultural  lands
    19  defined   as   open  lands  actually  used  in  bona  fide  agricultural
    20  production.
    21    3. Procedures for obtaining a conservation easement agreement. (a) Any
    22  owner or owners of land may submit a proposal to the  town  board  of  a
    23  town  having  a  population of not less than seven thousand five hundred
    24  and not more than seven thousand seven hundred  that  is  located  in  a

    25  county  having  a  population of not less than nine hundred thousand and
    26  not more than nine hundred twenty thousand, based upon the latest decen-
    27  nial federal census, for the granting of  interest  or  rights  in  real
    28  property  for  the  preservation  of  open space or areas. Such proposal
    29  shall be submitted in such a manner and form as may be prescribed by the
    30  conservation board of such town.
    31    (b) Upon receipt of such proposal, the town  board  shall  convey  the
    32  proposal to the conservation board of such town. Such conservation board
    33  shall  investigate  the  area  to  determine if the proposal would be of
    34  benefit to the people of the town and may negotiate the terms and condi-

    35  tions of the offer. If the conservation board determines that it  is  in
    36  the  public  interest to accept such proposal, it shall recommend to the
    37  town board that it hold a public hearing for the purpose of  determining
    38  whether or not the town should accept such proposal.
    39    (c)  The town board shall, within thirty days of receipt of such advi-
    40  sory opinion, hold a public hearing concerning such proposal at a  place
    41  within  the town. At least ten days notice of the time and place of such
    42  hearing shall be published in a paper of  general  circulation  in  such
    43  town,  and a written notice of such proposal shall be given to all adja-
    44  cent property owners and to any municipality whose boundaries are within

    45  five hundred feet of the boundaries of said proposed area,  and  to  the
    46  school district in which it is located.
    47    (d)  The  town  board, after receiving the reports of the conservation
    48  board of a town having a population of not less than seven thousand five
    49  hundred and not more than seven thousand seven hundred that  is  located
    50  in  a  county having a population of not less than nine hundred thousand
    51  and not more than nine hundred twenty thousand, based  upon  the  latest
    52  decennial  federal  census, and after such public hearing, may adopt the
    53  proposal or any modification thereof it deems appropriate or may  reject
    54  it in its entirety.
        S. 4924--A                          3
 

     1    (e)  If  such  proposal  is  adopted  by  the  town board, it shall be
     2  executed by the owner or owners in written form and in a  form  suitable
     3  for recording in the county clerk's office.
     4    (f)  Such  agreement may not be canceled by either party. However, the
     5  owner or owners thereof may petition the  town  board  for  cancellation
     6  upon  good  cause  shown, and such cancellation may be granted only upon
     7  payment of the penalties provided in this section.
     8    4. Computation. (a) An exemption  granted  pursuant  to  this  section
     9  shall  commence  as  of  the effective date of the conservation easement
    10  agreement, and shall terminate upon the  expiration  or  termination  of
    11  such conservation easement agreement.

    12    (b)  The  following  table  shall  illustrate  the  computation of the
    13  exemption:
    14                   COMMITMENT        PERCENTAGE OF EXEMPTION
    15                 15 TO 29 YEARS                 50%
    16                 30 TO 49 YEARS                 75%
    17                 50 TO 75 YEARS                 85%
    18                 PERPETUAL                      90%
    19    Such exemption shall be granted only upon application by the owner  or
    20  owners  of  such real property on a form prescribed by the commissioner.
    21  Such application shall be filed with the assessor  of  the  town  on  or
    22  before the taxable status date of such town.

    23    (c) If satisfied that the applicant is entitled to an exemption pursu-
    24  ant to this section, the assessor shall approve the application and such
    25  real  property  shall  thereafter be exempt from taxation and special ad
    26  valorem levies as provided in this section commencing with  the  assess-
    27  ment roll prepared on the basis of the taxable status date. The assessed
    28  value of any exemption granted pursuant to this section shall be entered
    29  by  the  assessor on the assessment roll with the taxable property, with
    30  the amount of the exemption shown in a separate column.
    31    (d) Whenever a conservation easement encumbers only  a  portion  of  a
    32  parcel,  the  assessor shall henceforth enter that portion of the parcel

    33  encumbered by such easement as  a  separate  parcel  on  all  subsequent
    34  assessment rolls.
    35    5.  Penalties  for  offenses. If there is a violation of the terms and
    36  conditions of the conservation easement agreement or if  such  conserva-
    37  tion  easement  agreement  is  canceled by the town board upon petition,
    38  then the owner or owners of such property  must  pay  to  the  town  the
    39  following amounts.
    40    (a)  All taxes abated pursuant to the conservation easement agreement,
    41  as limited by the remainder of this section, including,  if  applicable,
    42  those  taxes  imposed  by  the  county,  town,  school districts and all
    43  special improvement districts and other taxing units to which the  prop-

    44  erty  is  subject. Repayment of the aforementioned abated taxes shall be
    45  equal to five times the taxes saved in the last year in which  the  land
    46  benefited  from a conservation easement agreement exemption, plus inter-
    47  est of six percent per year compounded annually for each year  in  which
    48  an exemption was granted, not exceeding five years.
    49    (b) Payment shall be added by or on behalf of each taxing jurisdiction
    50  to  the taxes levied on the assessment roll prepared on the basis of the
    51  first taxable status date after there is a violation of  the  terms  and
    52  conditions  of  the  conservation easement or such conservation easement
    53  agreement is canceled.
    54    § 2. This act shall take effect immediately.