Assembly Bill A10011

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

                                  10011

                          I N  A S S E M B L Y

                              June 6, 2014
                               ___________

Introduced  by  COMMITTEE  ON  RULES -- (at request of M. of A. Ryan) --
  read once and referred to the Committee on Real Property Taxation

AN ACT to amend the real property tax law, in relation  to  conservation
  easement agreement exemptions for certain towns

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

  Section 1. Subdivision 1 and paragraphs (a) and (d) of  subdivision  3
of  section 491 of the real property tax law, as added by chapter 296 of
the laws of 2009, are amended to read as follows:
  1. Applicability. A town having a population of not less  than  [twen-
ty-seven]  TWENTY-NINE thousand [six hundred] and not more than [twenty-
seven] THIRTY thousand [seven hundred]  that  is  located  in  a  county
having a population of not less than nine hundred [fifty] NINETEEN thou-
sand  and  not more than nine hundred [fifty-one] 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 [fifty] NINE-
TEEN  thousand  and  not more than nine hundred [fifty-one] TWENTY thou-
sand, based upon the latest decennial 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 [twenty-seven] TWENTY-NINE thousand
[six hundred] and not more than [twenty-seven]  THIRTY  thousand  [seven
hundred]  that  is  located  in a county having a population of not less
than nine hundred [fifty] NINETEEN  thousand  and  not  more  than  nine
hundred  [fifty-one]  TWENTY  thousand,  may, by resolution, exempt such
property from its taxation in the same manner and to the same extent  as
such town has done.

 EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                      [ ] is old law to be omitted.
                                                           LBD15380-05-4
              

A. 10011                            2

  (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  [twenty-seven]
TWENTY-NINE  thousand  [six  hundred]  and  not more than [twenty-seven]
THIRTY thousand [seven hundred] that is located in  a  county  having  a
population  of  not less than nine hundred [fifty] NINETEEN thousand and
not more than nine hundred [fifty-one] TWENTY thousand, based  upon  the
latest  decennial 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.
  (d) The town board, after receiving the reports  of  the  conservation
board  of  a  town  having  a population of not less than [twenty-seven]
TWENTY-NINE thousand [six hundred]  and  not  more  than  [twenty-seven]
THIRTY  thousand  [seven  hundred]  that is located in a county having a
population of not less than nine hundred [fifty] NINETEEN  thousand  and
not  more  than nine hundred [fifty-one] 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.
  S 2. This act shall take effect immediately.