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S06469 Summary:

S06469 Actions:

S06469 Committee Votes:

S06469 Floor Votes:

S06469 Text:

 
                STATE OF NEW YORK
        ________________________________________________________________________
 
                                          6469
 
                               2021-2022 Regular Sessions
 
                    IN SENATE
 
                                     April 30, 2021
                                       ___________
 
        Introduced  by  Sen. HINCHEY -- 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  conservation
          easement 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-b to read as follows:
     3    §  491-b. Conservation easement agreement exemption; certain towns. 1.
     4  Applicability. In a town having a population of not  less  than  thirty-
     5  five  thousand and not more than thirty-six thousand, that is located in
     6  a 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  two  thousand  ten  federal census, is hereby authorized to adopt a
     9  local law to provide that, real property whose interests or rights  have
    10  been acquired for the purpose of the preservation of an open space or an
    11  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 three hundred thousand and
    17  not  more  than  three hundred seven thousand based upon and recorded in
    18  the two thousand ten federal census may, by local law,  and  any  school
    19  district,  all or part of which is located in a town having a population
    20  of not less than thirty-five thousand and not more than thirty-six thou-
    21  sand that is located in a county having a population of  not  less  than
    22  three  hundred  thousand  and not more than three hundred seven thousand
    23  based upon and recorded by the two thousand ten federal census, may,  by
    24  resolution,  exempt  such  property from its taxation in the same manner
    25  and to the same extent as such town has done.
 
         EXPLANATION--Matter in italics (underscored) is new; matter in brackets
                              [ ] is old law to be omitted.
                                                                   LBD11044-01-1
        S. 6469                             2
 
     1    2. Definitions. For the purpose of this section, the  following  terms
     2  shall have the following meanings: "open space" or "open area" means any
     3  space  or  area characterized by natural scenic beauty or whose existing
     4  openness, natural condition or present state of use, if retained,  would
     5  enhance  the present or potential value of abutting or surrounding urban
     6  development or would maintain or enhance the conservation of natural  or
     7  scenic  resources.  For  the  purposes  of  this definition, "natural or
     8  scenic resources" shall include, but not  be  limited  to,  agricultural
     9  lands  defined  as  open  lands  actually used in bona fide agricultural
    10  production.
    11    3. Procedures for obtaining a conservation easement agreement. (a) Any
    12  owner or owners of land may submit a proposal to the  town  board  of  a
    13  town  having  a population of not less than thirty-five thousand and not
    14  more than thirty-six thousand that is located in a county having a popu-
    15  lation of not less than three hundred thousand and not more  than  three
    16  hundred  seven thousand, based upon and recorded by the two thousand ten
    17  federal census, for the granting of interest or rights in real  property
    18  for  the  preservation  of  open  space or areas. Such proposal shall be
    19  submitted in such a manner and form as may be prescribed by the  conser-
    20  vation board of such town.
    21    (b)  Upon  receipt  of  such proposal, the town board shall convey the
    22  proposal to the conservation board of such town. Such conservation board
    23  shall investigate the area to determine if  the  proposal  would  be  of
    24  benefit to the people of the town and may negotiate the terms and condi-
    25  tions  of  the offer. If the conservation board determines that it is in
    26  the public interest to accept such proposal, it shall recommend  to  the
    27  town  board that it hold a public hearing for the purpose of determining
    28  whether or not the town should accept such proposal.
    29    (c) The town board shall, within thirty days of receipt of such  advi-
    30  sory  opinion, hold a public hearing concerning such proposal at a place
    31  within the town. At least ten days notice of the time and place of  such
    32  hearing  shall  be  published  in a paper of general circulation in such
    33  town, and a written notice of such proposal shall be given to all  adja-
    34  cent property owners and to any municipality whose boundaries are within
    35  five  hundred  feet  of the boundaries of said proposed area, and to the
    36  school district in which it is located.
    37    (d) The town board, after receiving the reports  of  the  conservation
    38  board  of  a town having a population of not less than thirty-five thou-
    39  sand and not more than thirty-six thousand that is located in  a  county
    40  having a population of not less than three hundred thousand and not more
    41  than  three  hundred  seven thousand, based upon and recorded by the two
    42  thousand ten federal census, and after such public  hearing,  may  adopt
    43  the  proposal  or  any  modification thereof it deems appropriate or may
    44  reject it in its entirety.
    45    (e) If such proposal is  adopted  by  the  town  board,  it  shall  be
    46  executed  by  the owner or owners in written form and in a form suitable
    47  for recording in the county clerk's office.
    48    (f) Such agreement may not be canceled by either party.  However,  the
    49  owner  or  owners  thereof  may petition the town board for cancellation
    50  upon good cause shown, and such cancellation may be  granted  only  upon
    51  payment of the penalties provided in this section.
    52    4.  Computation.  (a)  An  exemption  granted pursuant to this section
    53  shall commence as of the effective date  of  the  conservation  easement
    54  agreement,  and  shall  terminate  upon the expiration or termination of
    55  such conservation easement agreement.
        S. 6469                             3

     1    (b) The following  table  shall  illustrate  the  computation  of  the
     2  exemption:
     3            Commitment                    Percentage of Exemption
     4          15 to 29 years                            50%
     5          30 to 49 years                            75%
     6          50 to 75 years                            85%
     7          Perpetual                                 90%
     8  Such  exemption  shall  be granted only upon application by the owner or
     9  owners of such real property on a form prescribed by  the  commissioner.
    10  Such  application  shall  be  filed  with the assessor of the town on or
    11  before the taxable status date of such town.
    12    (c) If satisfied that the applicant is entitled to an exemption pursu-
    13  ant to this section, the assessor shall approve the application and such
    14  real property shall thereafter be exempt from taxation  and  special  ad
    15  valorem  levies  as provided in this section commencing with the assess-
    16  ment roll prepared on the  basis  of  the  taxable  status  date.    The
    17  assessed  value  of any exemption granted pursuant to this section shall
    18  be entered by the assessor on the assessment roll with the taxable prop-
    19  erty, with the amount of the exemption shown in a separate column.
    20    (d) Whenever a conservation easement encumbers only  a  portion  of  a
    21  parcel,  the  assessor shall henceforth enter that portion of the parcel
    22  encumbered by such easement as  a  separate  parcel  on  all  subsequent
    23  assessment rolls.
    24    5.  Penalties  for  offenses. If there is a violation of the terms and
    25  conditions of the conservation easement agreement or if  such  conserva-
    26  tion  easement  agreement  is  canceled by the town board upon petition,
    27  then the owner or owners of such property  must  pay  to  the  town  the
    28  following amounts:
    29    (a)  All taxes abated pursuant to the conservation easement agreement,
    30  as limited by the remainder of this section, including,  if  applicable,
    31  those  taxes  imposed  by  the  county,  town,  school districts and all
    32  special improvement districts and other taxing units to which the  prop-
    33  erty  is  subject. Repayment of the aforementioned abated taxes shall be
    34  equal to five times the taxes saved in the last year in which  the  land
    35  benefited  from a conservation easement agreement exemption, plus inter-
    36  est of six percent per year compounded annually for each year  in  which
    37  an exemption was granted, not exceeding five years.
    38    (b)  Payments  shall be added by or on behalf of each taxing jurisdic-
    39  tion to the taxes levied on the assessment roll prepared on the basis of
    40  the first taxable status date after there is a violation  of  the  terms
    41  and  conditions  of the conservation easement or such conservation ease-
    42  ment agreement is canceled.
    43    § 2. This act shall take effect immediately.