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NY A09535
Bill
Status
3/16/2022
Primary Sponsor
Anna Kelles
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AI Summary
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Authorizes counties with populations between 103,000 and 108,000 (based on latest decennial census) to adopt a local law granting a 50 percent exemption from real property taxes and special ad valorem levies for residential properties with conservation easement agreements.
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Allows cities, towns, villages, and school districts (except those under Education Law Article 52) within eligible counties to adopt local laws or resolutions to also grant the 50 percent tax exemption for conservation easement properties.
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Permits special ad valorem districts within eligible counties to adopt resolutions granting exemptions from special ad valorem levies for conservation easement properties.
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Requires property owners to apply annually for the exemption on a form prescribed by the commissioner, with applications filed to the assessor by the appropriate taxable status date.
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Takes effect immediately and applies to assessment rolls prepared on or after the taxable status dates occurring on or after the effective date.
Legislative Description
Authorizes exemptions for certain residential properties with conservation easement agreements located in certain counties; authorizes cities, towns, villages or school districts within certain counties to adopt a resolution to grant a partial exemption from taxation and special ad valorem levies.
Last Action
referred to real property taxation
3/16/2022