§ 491-B*2 — Conservation easement agreement exemption; certain towns

* § 491-b. Conservation easement agreement exemption; certain towns.\n1. Applicability. (a) In a town having a population of not less than\nthree thousand two hundred fifty and not more than three thousand four\nhundred fifty, that is located in a county having a population of not\nless than one hundred thousand and not more than one hundred five\nthousand, based upon and recorded by the two thousand ten federal\ncensus, is hereby authorized to adopt a local law to provide that, real\nproperty whose interests or rights have been acquired for the purpose of\nthe preservation of an open space or an open area, as authorized in\nsection two hundred forty-seven of the general municipal law, may be\npartially exempt from local real property taxation, provided that the\nowner or owners of such real property enter into a conservation easement\nagreement with the municipality in accordance with the procedures\nspecified in subdivision three of this section. A county having a\npopulation of not less than one hundred thousand and not more than one\nhundred five thousand based upon and recorded in the two thousand ten\nfederal census may, by local law, and any fire district, water district,\nor school district, all or part of which is located in a town having a\npopulation of not less than three thousand two hundred fifty and not\nmore than three thousand four hundred fifty that is located in a county\nhaving a population of not less than one hundred thousand and not more\nthan one hundred five thousand based upon and recorded by the two\nthousand ten federal census, may, by resolution, exempt such property\nfrom its taxation in the same manner and to the same extent as such town\nhas done.\n (b) A town having a population of not less than three thousand two\nhundred fifty and not more than three thousand four hundred fifty, that\nis located in a county having a population of not less than one hundred\nthousand and not more than one hundred five thousand, based upon and\nrecorded by the two thousand ten federal census, may, by a vote of the\ntown board, opt out of this exemption at any time.\n 2. Definitions. For the purpose of this section, the following terms\nshall have the following meanings:\n (a) "open space" or "open area" means any space or area characterized\nby natural scenic beauty or whose existing openness, natural condition\nor present state of use, if retained, would enhance the present or\npotential value of abutting or surrounding urban development or would\nmaintain or enhance the conservation of natural or scenic resources. For\nthe purposes of this definition, "natural or scenic resources" shall\ninclude, but not be limited to, agricultural lands defined as open lands\nactually used in bona fide agricultural production.\n (b) "conservation board" means a conservation advisory council or any\nother board appointed by the town board for the purpose of advising on\nthe acquisition of conservation easements.\n 3. Procedures for obtaining a conservation easement agreement. (a) Any\nowner or owners of land may submit a proposal to the town board of a\ntown having a population of not less than three thousand two hundred\nfifty and not more than three thousand four hundred fifty that is\nlocated in a county having a population of not less than one hundred\nthousand and not more than one hundred five thousand, based upon and\nrecorded by the two thousand ten federal census, for the granting of\ninterest or rights in real property for the preservation of open space\nor areas. Such proposal shall be submitted in such a manner and form as\nmay be prescribed by the conservation board of such town.\n (b) Upon receipt of such proposal, the town board shall convey the\nproposal to the conservation board of such town. Such conservation board\nshall investigate the area to determine if the proposal would be of\nbenefit to the people of the town and may negotiate the terms and\nconditions of the offer. If the conservation board determines that it is\nin the public interest to accept such proposal, it shall recommend to\nthe town board that it hold a public hearing for the purpose of\ndetermining whether or not the town should accept such proposal.\n (c) The town board shall, within thirty days of receipt of such\nadvisory opinion, hold a public hearing concerning such proposal at a\nplace within the town. At least ten days notice of the time and place of\nsuch hearing shall be published in a paper of general circulation in\nsuch town, and a written notice of such proposal shall be given to all\nadjacent property owners and to any municipality whose boundaries are\nwithin five hundred feet of the boundaries of said proposed area, and to\nthe school district in which it is located.\n (d) The town board, after receiving the reports of the conservation\nboard of a town having a population of not less than three thousand two\nhundred fifty and not more than three thousand four hundred fifty that\nis located in a county having a population of not less than one hundred\nthousand and not more than one hundred five thousand, based upon and\nrecorded by the two thousand ten federal census, and after such public\nhearing, may adopt the proposal or any modification thereof it deems\nappropriate or may reject it in its entirety.\n (e) If such proposal is adopted by the town board, it shall be\nexecuted by the owner or owners in written form and in a form suitable\nfor recording in the county clerk's office.\n (f) Such agreement may not be canceled by either party. However, the\nowner or owners thereof may petition the town board for cancellation\nupon good cause shown, and such cancellation may be granted only upon\npayment of the penalties provided in this section.\n 4. Computation. (a) An exemption granted pursuant to this section\nshall commence as of the effective date of the conservation easement\nagreement, and shall terminate upon the expiration or termination of\nsuch conservation easement agreement.\n (b) The following table shall illustrate the computation of the\nexemption:\n Commitment Percentage of Exemption\n 15 to 29 years 50%\n 30 to 49 years 75%\n 50 to 75 years 85%\n Perpetual 90%\n Such exemption shall be granted only upon application by the owner or\nowners of such real property on a form prescribed by the commissioner.\nSuch application shall be filed with the assessor of the town on or\nbefore the taxable status date of such town.\n (c) If satisfied that the applicant is entitled to an exemption\npursuant to this section, the assessor shall approve the application and\nsuch real property shall thereafter be exempt from taxation and special\nad valorem levies as provided in this section commencing with the\nassessment roll prepared on the basis of the taxable status date. The\nassessed value of any exemption granted pursuant to this section shall\nbe entered by the assessor on the assessment roll with the taxable\nproperty, with the amount of the exemption shown in a separate column.\n (d) Whenever a conservation easement encumbers only a portion of a\nparcel, the assessor shall henceforth enter that portion of the parcel\nencumbered by such easement as a separate parcel on all subsequent\nassessment rolls.\n 5. Penalties for offenses. If there is a violation of the terms and\nconditions of the conservation easement agreement or if such\nconservation easement agreement is canceled by the town board upon\npetition, then the owner or owners of such property must pay to the town\nthe following amounts:\n (a) All taxes abated pursuant to the conservation easement agreement,\nas limited by the remainder of this section, including, if applicable,\nthose taxes imposed by the county, town, fire districts, water\ndistricts, school districts and all special improvement districts and\nother taxing units to which the property is subject. Repayment of the\naforementioned abated taxes shall be up to five times the taxes saved in\nthe last year in which the land benefited from a conservation easement\nagreement exemption, plus interest of six percent per year compounded\nannually for each year in which an exemption was granted, not exceeding\nfive years.\n (b) Payments shall be added by or on behalf of each taxing\njurisdiction to the taxes levied on the assessment roll prepared on the\nbasis of the first taxable status date after there is a violation of the\nterms and conditions of the conservation easement or such conservation\neasement agreement is canceled.\n * NB There are 2 § 491-b's\n