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S06546 Summary:

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S06546 Text:

 
                STATE OF NEW YORK
        ________________________________________________________________________
 
                                         6546--A
            Cal. No. 1625
 
                    IN SENATE
 
                                    January 25, 2016
                                       ___________
 
        Introduced  by  Sen. BONACIC -- read twice and ordered printed, and when
          printed to be committed  to  the  Committee  on  Local  Government  --
          committee discharged and said bill committed to the Committee on Rules
          --  ordered to a third reading, amended and ordered reprinted, retain-
          ing its place in the order of third reading

        AN ACT to amend the real property tax  law,  in  relation  to  technical
          amendments  to  the  assessment  and payment of taxes on watershed and
          agricultural easements
 
          The People of the State of New York, represented in Senate and  Assem-
        bly, do enact as follows:
 
     1    Section  1. Subdivision 4 of section 583 of the real property tax law,
     2  as added by chapter 2 of the  laws  of  1997,  is  amended  to  read  as
     3  follows:
     4    4.  "Watershed  conservation  easement"  means  an easement, covenant,
     5  restriction or other interest in real property purchased by or on behalf
     6  of the city of New York [on or before December thirty-first,  two  thou-
     7  sand  sixteen]  that  is located in those areas of the counties of Dela-
     8  ware, Dutchess, Greene, Putnam, Schoharie, Sullivan,  Ulster  and  West-
     9  chester  located  in  the  watershed  of the New York city water supply,
    10  created under and subject to the provisions of article forty-nine of the
    11  environmental conservation law which, for the purpose of maintaining the
    12  open space, natural condition, or character of the real  property  in  a
    13  manner consistent with the protection of water quality generally and the
    14  New  York  city  water supply specifically, limits or restricts develop-
    15  ment, management or use of such real property.
    16    § 2. Section 585 of the real property tax law, as added by  chapter  2
    17  of the laws of 1997, is amended to read as follows:
    18    §  585.  Taxation or exemption of watershed agricultural easements. 1.
    19  Any watershed agricultural easement acquired before January  first,  two
    20  thousand  eleven shall be exempt from taxation on any assessment roll on
    21  which the land subject to the easement qualifies  for  and  receives  an
    22  agricultural  assessment pursuant to article twenty-five-AA of the agri-
    23  culture and markets law.
 
         EXPLANATION--Matter in italics (underscored) is new; matter in brackets
                              [ ] is old law to be omitted.
                                                                   LBD11957-02-6
        S. 6546--A                          2
 
     1    2. Any watershed agricultural easement that burdens  land  which  does
     2  not  receive an agricultural assessment pursuant to article twenty-five-
     3  AA of the agriculture and markets law or which is acquired on  or  after
     4  January  first,  two thousand seventeen shall be subject to taxation for
     5  all  purposes.  The  taxes  levied  on  such easement shall be levied as
     6  provided in this title.
     7    § 3. Subdivision 2, subparagraphs i and ii of paragraph  a  and  para-
     8  graph  b of subdivision 5 and subdivisions 6 and 7 of section 586 of the
     9  real property tax law, as added by chapter 2 of the laws  of  1997,  are
    10  amended to read as follows:
    11    2.  The  assessment  of a watershed conservation easement or watershed
    12  agricultural easement shall be determined by multiplying the  allocation
    13  factor  for that easement as computed in subdivision one of this section
    14  by the assessment determined by the assessor for  the  land  subject  to
    15  such  easement  exclusive of the improvements thereon. After subtracting
    16  the assessment for each watershed  conservation  easement  or  watershed
    17  agricultural  easement from the parcel's total assessment, the remaining
    18  assessment shall be entered on the assessment roll  as  taxable  to  the
    19  owner of the property. Each watershed conservation easement or watershed
    20  agricultural  easement, whether it encumbers the entire parcel or only a
    21  portion thereof, shall be entered as a separate parcel  on  the  taxable
    22  portion  of the assessment roll and shall be assessed in the name of the
    23  city of New York.
    24    (i) On a parcel of property which is otherwise fully exempt from taxa-
    25  tion, the assessor shall determine  the  taxable  [assessment]  assessed
    26  value  of the easement by multiplying the allocation factor by the total
    27  assessed value of the land; or
    28    (ii) On a parcel of property which is partially exempt from  taxation,
    29  the  assessor shall determine the taxable [assessment] assessed value of
    30  the easement by multiplying the allocation factor by the total  assessed
    31  value of the land; or
    32    (b)  The  provisions  of  this subdivision shall not apply to [parcels
    33  receiving an agricultural assessment pursuant to article  twenty-five-AA
    34  of  the agriculture and markets law] watershed agricultural easements as
    35  described in subdivision one of section five hundred eighty-five of this
    36  title or to parcels burdened by such easements.
    37    6. [Whenever a watershed conservation easement or  watershed  agricul-
    38  tural  easement encumbers only a portion of a parcel, the assessor shall
    39  henceforth enter that portion of the parcel encumbered by such  easement
    40  as a separate parcel on all subsequent assessment rolls.
    41    7.]  Whenever  a watershed conservation easement or watershed agricul-
    42  tural  easement  encumbers  a  parcel  containing  improvements,   those
    43  improvements shall be separately assessed in the name of the owner ther-
    44  eof.
    45    §  4.  Section 589 of the real property tax law, as added by chapter 2
    46  of the laws of 1997, subdivisions 2 and 4 as further amended by subdivi-
    47  sion (b) of section 1 of part W of chapter 56 of the laws  of  2010,  is
    48  amended to read as follows:
    49    §  589.  Change in allocation factor. 1. [The allocation factor deter-
    50  mined in subdivision one of section  five  hundred  eighty-six  of  this
    51  title  shall remain in effect for at least twenty years from the date it
    52  is initially certified to the assessing unit.
    53    2.] At any time after [twenty years  from  the  date]  the  allocation
    54  factor is initially certified to the assessing unit, upon the request of
    55  the  city  or  the  owner  of  the  parcel burdened by the easement, the
    56  commissioner may compute and certify a new allocation factor based on  a
        S. 6546--A                          3
 
     1  change in circumstances. A request for a review of the allocation factor
     2  shall be made by submitting to the commissioner (a) a written request by
     3  the  landowner,  (b)  a  written  request  by the city setting forth the
     4  claimed  change in circumstances, (c) a written stipulation entered into
     5  by the city and the landowner setting forth the new  allocation  factor,
     6  or  (d)  an  appraisal or appraisals performed by a licensed real estate
     7  appraiser within one year of submission setting forth the  current  fair
     8  market  value  of  the easement and the current fair market value of the
     9  land subject to the easement exclusive of improvements and  unencumbered
    10  by  the  easement.  The commissioner shall define the changes in circum-
    11  stances required to change the allocation factor. The party seeking  the
    12  change  in  allocation factor shall provide copies of the appraisals and
    13  written request to the other party.
    14    [3.] 2. If one party objects to a change in the allocation factor, the
    15  party may submit the appraisals specified in subdivision  [two]  one  of
    16  this  section  within  ninety  days  of  receipt  of  the other parties'
    17  appraisal or written request.
    18    [4.] 3. The commissioner shall  review  the  materials  submitted  and
    19  issue a current allocation factor determined by the materials submitted.
    20    [5.]  4.  If  judicial  review  is sought to challenge a determination
    21  under this section, the action shall be commenced in the county in which
    22  the real property is located.
    23    § 5. This act shall take effect immediately.