S T A T E   O F   N E W   Y O R K
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                                  4257

                       2009-2010 Regular Sessions

                          I N  A S S E M B L Y

                            February 2, 2009
                               ___________

Introduced  by  M. of A. CROUCH, BACALLES -- Multi-Sponsored by -- M. of
  A. BURLING, FINCH, GIGLIO, OAKS --  read  once  and  referred  to  the
  Committee on Environmental Conservation

AN ACT to amend the environmental conservation law and the real property
  tax  law,  in  relation to providing for a real property tax abatement
  for land subject to freshwater wetland regulation

  THE PEOPLE OF THE STATE OF NEW YORK, REPRESENTED IN SENATE AND  ASSEM-
BLY, DO ENACT AS FOLLOWS:

  Section  1.  Section 24-0905 of the environmental conservation law, as
amended by chapter 654 of the laws  of  1977,  is  amended  to  read  as
follows:
S 24-0905. Tax abatement.
  Any  freshwater  wetland  subject  to land use regulations pursuant to
section 24-0903 of this [article] TITLE  or  subject  to  a  cooperative
agreement  pursuant  to section 24-0901 of this [article] TITLE shall be
deemed subject to a limitation on the  use  of  such  wetlands  for  the
purposes  of  REAL  property tax evaluation, in the same manner as if an
easement or right had been acquired pursuant to  the  general  municipal
law.   [Assessed] THE ASSESSED value OF SUCH FRESHWATER WETLAND shall be
based, during the duration of such agreement or regulations, on the uses
remaining to the owner thereof AS DETERMINED BY THE ASSESSING  UNIT,  AS
DEFINED  IN SECTION ONE HUNDRED TWO OF THE REAL PROPERTY TAX LAW, PURSU-
ANT TO RULES AND REGULATIONS PROMULGATED BY  THE  STATE  BOARD  OF  REAL
PROPERTY  SERVICES.    THE  TAX ABATEMENT PROVIDED BY THIS SECTION SHALL
ONLY BE GRANTED UPON SUBMISSION TO THE ASSESSING UNIT OF AN  APPLICATION
THEREFOR,  IN  SUCH  FORM  AS SHALL BE ESTABLISHED BY THE STATE BOARD OF
REAL PROPERTY SERVICES.
  S 2. The environmental conservation law is amended  by  adding  a  new
section 24-0907 to read as follows:
S 24-0907. EFFECT OF TAX ABATEMENT.

 EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                      [ ] is old law to be omitted.
                                                           LBD06910-01-9

              

A. 4257                             2

  THE TOTAL REAL PROPERTY TAX SAVINGS PROVIDED BY EACH REAL PROPERTY TAX
AUTHORITY  PURSUANT  TO  SECTION  24-0905 OF THIS TITLE SHALL BE A STATE
CHARGE WHICH SHALL BE PAYABLE BY THE DEPARTMENT PURSUANT TO  INFORMATION
PROVIDED BY AND SUBJECT TO A PROCEDURE ESTABLISHED BY THE STATE BOARD OF
REAL PROPERTY SERVICES.
  S  3.  Section 202 of the real property tax law is amended by adding a
new subdivision 1-c to read as follows:
  1-C. (A) THE STATE BOARD SHALL PROMULGATE A STATEWIDE STANDARD  APPLI-
CATION FORM FOR THE TAX ABATEMENT FOR FRESHWATER WETLANDS GRANTED PURSU-
ANT  TO SECTION 24-0905 OF THE ENVIRONMENTAL CONSERVATION LAW. SUCH FORM
SHALL INCLUDE ALL SUCH INFORMATION  AS  THE  BOARD  SHALL  DETERMINE  IS
NECESSARY  FOR  AN  ASSESSING  UNIT  TO DETERMINE THE AMOUNT OF SUCH TAX
ABATEMENT ON THE APPROPRIATE FRESHWATER WETLAND.
  (B) THE STATE BOARD SHALL PROMULGATE RULES AND  REGULATIONS  PROVIDING
FOR  THE DETERMINATION OF THE TAX ABATEMENTS TO BE GRANTED TO FRESHWATER
WETLANDS BY ASSESSING UNITS PURSUANT TO SECTION 24-0905 OF THE  ENVIRON-
MENTAL CONSERVATION LAW.
  S  4. This act shall take effect immediately; except that sections one
and two of this act shall take effect  on  the  first  of  January  next
succeeding  the date on which it shall have become a law and shall apply
to real property with a taxable status date on or after such date.