S T A T E   O F   N E W   Y O R K
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                                 7357--A

                       2013-2014 Regular Sessions

                          I N  A S S E M B L Y

                              May 14, 2013
                               ___________

Introduced by M. of A. DIPIETRO -- read once and referred to the Commit-
  tee  on  Real Property Taxation -- committee discharged, bill amended,
  ordered reprinted as amended and recommitted to said committee

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:

  Section 1. The real property tax  law  is  amended  by  adding  a  new
section 491-a to read as follows:
  S  491-A. CONSERVATION EASEMENT AGREEMENT EXEMPTION; CERTAIN TOWNS. 1.
APPLICABILITY. (A) IN A TOWN HAVING A POPULATION OF NOT LESS THAN  SEVEN
THOUSAND  FIVE  HUNDRED  AND NOT MORE THAN SEVEN THOUSAND SEVEN HUNDRED,
THAT IS LOCATED IN A COUNTY HAVING A POPULATION OF NOT  LESS  THAN  NINE
HUNDRED  THOUSAND  AND NOT MORE THAN NINE HUNDRED TWENTY THOUSAND, BASED
UPON THE LATEST DECENNIAL FEDERAL CENSUS, IS HEREBY AUTHORIZED TO  ADOPT
A  LOCAL  LAW  TO  PROVIDE THAT, REAL PROPERTY WHOSE INTERESTS OR RIGHTS
HAVE BEEN ACQUIRED FOR THE PURPOSE OF THE PRESERVATION OF AN OPEN  SPACE
OR AN OPEN AREA, AS AUTHORIZED IN SECTION TWO HUNDRED FORTY-SEVEN OF THE
GENERAL  MUNICIPAL LAW, MAY BE PARTIALLY EXEMPT FROM LOCAL REAL PROPERTY
TAXATION, PROVIDED THAT THE OWNER OR OWNERS OF SUCH REAL PROPERTY  ENTER
INTO  A CONSERVATION EASEMENT AGREEMENT WITH THE MUNICIPALITY IN ACCORD-
ANCE WITH THE PROCEDURES SPECIFIED IN SUBDIVISION THREE OF THIS SECTION.
A COUNTY HAVING A POPULATION OF NOT LESS THAN NINE HUNDRED THOUSAND  AND
NOT  MORE THAN NINE HUNDRED TWENTY THOUSAND BASED UPON THE LATEST DECEN-
NIAL FEDERAL CENSUS MAY, BY LOCAL LAW, AND ANY SCHOOL DISTRICT,  ALL  OR
PART  OF WHICH IS LOCATED IN A TOWN HAVING A POPULATION OF NOT LESS THAN
SEVEN THOUSAND FIVE HUNDRED AND  NOT  MORE  THAN  SEVEN  THOUSAND  SEVEN
HUNDRED THAT IS LOCATED IN A COUNTY HAVING A POPULATION OF NOT LESS THAN
NINE  HUNDRED THOUSAND, MAY BY RESOLUTION, EXEMPT SUCH PROPERTY FROM ITS

 EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                      [ ] is old law to be omitted.
                                                           LBD10696-03-3

              

A. 7357--A                          2

TAXATION IN THE SAME MANNER AND TO THE SAME  EXTENT  AS  SUCH  TOWN  HAS
DONE.
  (B)  A  TOWN  HAVING A POPULATION OF NOT LESS THAN SEVEN THOUSAND FIVE
HUNDRED AND NOT MORE THAN SEVEN THOUSAND SEVEN HUNDRED THAT  IS  LOCATED
IN  A  COUNTY HAVING A POPULATION OF NOT LESS THAN NINE HUNDRED THOUSAND
AND NOT MORE THAN NINE HUNDRED TWENTY THOUSAND, BASED  UPON  THE  LATEST
DECENNIAL  FEDERAL  CENSUS  MAY, BY A VOTE OF THE TOWN BOARD, OPT OUT OF
THIS EXEMPTION AT ANY TIME.
  2. DEFINITIONS. FOR THE PURPOSE OF THIS SECTION, THE  FOLLOWING  TERMS
SHALL HAVE THE FOLLOWING MEANINGS: "OPEN SPACE" OR "OPEN AREA" MEANS ANY
SPACE  OR  AREA CHARACTERIZED BY NATURAL SCENIC BEAUTY OR WHOSE EXISTING
OPENNESS, NATURAL CONDITION OR PRESENT STATE OF USE, IF RETAINED,  WOULD
ENHANCE  THE PRESENT OR POTENTIAL VALUE OF ABUTTING OR SURROUNDING URBAN
DEVELOPMENT OR WOULD MAINTAIN OR ENHANCE THE CONSERVATION OF NATURAL  OR
SCENIC   RESOURCES.  FOR  THE  PURPOSES  OF  THIS  DEFINITION,  "NATURAL
RESOURCES" SHALL INCLUDE, BUT NOT  BE  LIMITED  TO,  AGRICULTURAL  LANDS
DEFINED   AS   OPEN  LANDS  ACTUALLY  USED  IN  BONA  FIDE  AGRICULTURAL
PRODUCTION.
  3. PROCEDURES FOR OBTAINING A CONSERVATION EASEMENT AGREEMENT. (A) ANY
OWNER OR OWNERS OF LAND MAY SUBMIT A PROPOSAL TO THE  TOWN  BOARD  OF  A
TOWN  HAVING  A  POPULATION OF NOT LESS THAN SEVEN THOUSAND FIVE HUNDRED
AND NOT MORE THAN SEVEN THOUSAND SEVEN HUNDRED  THAT  IS  LOCATED  IN  A
COUNTY  HAVING  A  POPULATION OF NOT LESS THAN NINE HUNDRED THOUSAND AND
NOT MORE THAN NINE HUNDRED TWENTY THOUSAND, BASED UPON THE LATEST DECEN-
NIAL FEDERAL CENSUS, FOR THE GRANTING OF  INTEREST  OR  RIGHTS  IN  REAL
PROPERTY  FOR  THE  PRESERVATION  OF  OPEN SPACE OR AREAS. SUCH PROPOSAL
SHALL BE SUBMITTED IN SUCH A MANNER AND FORM AS MAY BE PRESCRIBED BY THE
CONSERVATION BOARD OF SUCH TOWN.
  (B) UPON RECEIPT OF SUCH PROPOSAL, THE TOWN  BOARD  SHALL  CONVEY  THE
PROPOSAL TO THE CONSERVATION BOARD OF SUCH TOWN. SUCH CONSERVATION BOARD
SHALL  INVESTIGATE  THE  AREA  TO  DETERMINE IF THE PROPOSAL WOULD BE OF
BENEFIT TO THE PEOPLE OF THE TOWN AND MAY NEGOTIATE THE TERMS AND CONDI-
TIONS OF THE OFFER. IF THE CONSERVATION BOARD DETERMINES THAT IT  IS  IN
THE  PUBLIC  INTEREST TO ACCEPT SUCH PROPOSAL, IT SHALL RECOMMEND TO THE
TOWN BOARD THAT IT HOLD A PUBLIC HEARING FOR THE PURPOSE OF  DETERMINING
WHETHER OR NOT THE TOWN SHOULD ACCEPT SUCH PROPOSAL.
  (C)  THE TOWN BOARD SHALL, WITHIN THIRTY DAYS OF RECEIPT OF SUCH ADVI-
SORY OPINION, HOLD A PUBLIC HEARING CONCERNING SUCH PROPOSAL AT A  PLACE
WITHIN  THE TOWN. AT LEAST TEN DAYS NOTICE OF THE TIME AND PLACE OF SUCH
HEARING SHALL BE PUBLISHED IN A PAPER OF  GENERAL  CIRCULATION  IN  SUCH
TOWN,  AND A WRITTEN NOTICE OF SUCH PROPOSAL SHALL BE GIVEN TO ALL ADJA-
CENT PROPERTY OWNERS AND TO ANY MUNICIPALITY WHOSE BOUNDARIES ARE WITHIN
FIVE HUNDRED FEET OF THE BOUNDARIES OF SAID PROPOSED AREA,  AND  TO  THE
SCHOOL DISTRICT IN WHICH IT IS LOCATED.
  (D)  THE  TOWN  BOARD, AFTER RECEIVING THE REPORTS OF THE CONSERVATION
BOARD OF A TOWN HAVING A POPULATION OF NOT LESS THAN SEVEN THOUSAND FIVE
HUNDRED AND NOT MORE THAN SEVEN THOUSAND SEVEN HUNDRED THAT  IS  LOCATED
IN  A  COUNTY HAVING A POPULATION OF NOT LESS THAN NINE HUNDRED THOUSAND
AND NOT MORE THAN NINE HUNDRED TWENTY THOUSAND, BASED  UPON  THE  LATEST
DECENNIAL  FEDERAL  CENSUS, AND AFTER SUCH PUBLIC HEARING, MAY ADOPT THE
PROPOSAL OR ANY MODIFICATION THEREOF IT DEEMS APPROPRIATE OR MAY  REJECT
IT IN ITS ENTIRETY.
  (E)  IF  SUCH  PROPOSAL  IS  ADOPTED  BY  THE  TOWN BOARD, IT SHALL BE
EXECUTED BY THE OWNER OR OWNERS IN WRITTEN FORM AND IN A  FORM  SUITABLE
FOR RECORDING IN THE COUNTY CLERK'S OFFICE.

A. 7357--A                          3

  (F)  SUCH  AGREEMENT MAY NOT BE CANCELED BY EITHER PARTY. HOWEVER, THE
OWNER OR OWNERS THEREOF MAY PETITION THE  TOWN  BOARD  FOR  CANCELLATION
UPON  GOOD  CAUSE  SHOWN, AND SUCH CANCELLATION MAY BE GRANTED ONLY UPON
PAYMENT OF THE PENALTIES PROVIDED IN THIS SECTION.
  4.  COMPUTATION.  (A)  AN  EXEMPTION  GRANTED PURSUANT TO THIS SECTION
SHALL COMMENCE AS OF THE EFFECTIVE DATE  OF  THE  CONSERVATION  EASEMENT
AGREEMENT,  AND  SHALL  TERMINATE  UPON THE EXPIRATION OR TERMINATION OF
SUCH CONSERVATION EASEMENT AGREEMENT.
  (B) THE FOLLOWING  TABLE  SHALL  ILLUSTRATE  THE  COMPUTATION  OF  THE
EXEMPTION:
                 COMMITMENT        PERCENTAGE OF EXEMPTION
               15 TO 29 YEARS                 50%
               30 TO 49 YEARS                 75%
               50 TO 75 YEARS                 85%
               PERPETUAL                      90%
  SUCH  EXEMPTION SHALL BE GRANTED ONLY UPON APPLICATION BY THE OWNER OR
OWNERS OF SUCH REAL PROPERTY ON A FORM PRESCRIBED BY  THE  COMMISSIONER.
SUCH  APPLICATION  SHALL  BE  FILED  WITH THE ASSESSOR OF THE TOWN ON OR
BEFORE THE TAXABLE STATUS DATE OF SUCH TOWN.
  (C) IF SATISFIED THAT THE APPLICANT IS ENTITLED TO AN EXEMPTION PURSU-
ANT TO THIS SECTION, THE ASSESSOR SHALL APPROVE THE APPLICATION AND SUCH
REAL PROPERTY SHALL THEREAFTER BE EXEMPT FROM TAXATION  AND  SPECIAL  AD
VALOREM  LEVIES  AS PROVIDED IN THIS SECTION COMMENCING WITH THE ASSESS-
MENT ROLL PREPARED ON THE BASIS OF THE TAXABLE STATUS DATE. THE ASSESSED
VALUE OF ANY EXEMPTION GRANTED PURSUANT TO THIS SECTION SHALL BE ENTERED
BY THE ASSESSOR ON THE ASSESSMENT ROLL WITH THE TAXABLE  PROPERTY,  WITH
THE AMOUNT OF THE EXEMPTION SHOWN IN A SEPARATE COLUMN.
  (D)  WHENEVER  A  CONSERVATION  EASEMENT ENCUMBERS ONLY A PORTION OF A
PARCEL, THE ASSESSOR SHALL HENCEFORTH ENTER THAT PORTION OF  THE  PARCEL
ENCUMBERED  BY  SUCH  EASEMENT  AS  A  SEPARATE PARCEL ON ALL SUBSEQUENT
ASSESSMENT ROLLS.
  5. PENALTIES FOR OFFENSES. IF THERE IS A VIOLATION OF  THE  TERMS  AND
CONDITIONS  OF  THE CONSERVATION EASEMENT AGREEMENT OR IF SUCH CONSERVA-
TION EASEMENT AGREEMENT IS CANCELED BY THE  TOWN  BOARD  UPON  PETITION,
THEN  THE  OWNER  OR  OWNERS  OF  SUCH PROPERTY MUST PAY TO THE TOWN THE
FOLLOWING AMOUNTS.
  (A) ALL TAXES ABATED PURSUANT TO THE CONSERVATION EASEMENT  AGREEMENT,
AS  LIMITED  BY THE REMAINDER OF THIS SECTION, INCLUDING, IF APPLICABLE,
THOSE TAXES IMPOSED BY  THE  COUNTY,  TOWN,  SCHOOL  DISTRICTS  AND  ALL
SPECIAL  IMPROVEMENT DISTRICTS AND OTHER TAXING UNITS TO WHICH THE PROP-
ERTY IS SUBJECT. REPAYMENT OF THE AFOREMENTIONED ABATED TAXES  SHALL  BE
EQUAL  TO  FIVE TIMES THE TAXES SAVED IN THE LAST YEAR IN WHICH THE LAND
BENEFITED FROM A CONSERVATION EASEMENT AGREEMENT EXEMPTION, PLUS  INTER-
EST  OF  SIX PERCENT PER YEAR COMPOUNDED ANNUALLY FOR EACH YEAR IN WHICH
AN EXEMPTION WAS GRANTED, NOT EXCEEDING FIVE YEARS.
  (B) PAYMENT SHALL BE ADDED BY OR ON BEHALF OF EACH TAXING JURISDICTION
TO THE TAXES LEVIED ON THE ASSESSMENT ROLL PREPARED ON THE BASIS OF  THE
FIRST  TAXABLE  STATUS  DATE AFTER THERE IS A VIOLATION OF THE TERMS AND
CONDITIONS OF THE CONSERVATION EASEMENT OR  SUCH  CONSERVATION  EASEMENT
AGREEMENT IS CANCELED.
  S 2. This act shall take effect immediately.