Loading chat...

NY S07655

Bill

Status

Engrossed

7/22/2020

Primary Sponsor

George Amedore

Click for details

Origin

Senate

2019-2020 General Assembly

AI Summary

  • Authorizes towns with populations between 35,000-36,000 located in counties with populations between 300,000-307,000 (based on 2010 census) to adopt local laws allowing partial real property tax exemptions for properties under conservation easement agreements.

  • Defines "open space" or "open area" as land with natural scenic beauty or openness that enhances surrounding development or maintains conservation of natural resources, including agricultural lands in bona fide production.

  • Establishes a procedure requiring property owners to submit proposals to the town board, with the conservation board investigating and recommending proposals for public hearing before town board adoption.

  • Creates a tiered exemption structure based on easement duration: 50% exemption (15-29 years), 75% exemption (30-49 years), 85% exemption (50-75 years), and 90% exemption (perpetual).

  • Imposes penalties for violations or cancellations requiring property owners to repay five times the last year's tax savings plus 6% annual compound interest for up to five years.

Legislative Description

Authorizes certain towns 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 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.

Last Action

referred to real property taxation

7/22/2020

Committee Referrals

Real Property Taxation7/22/2020
Rules7/20/2020
Local Government2/4/2020

Full Bill Text

No bill text available