[Adopted 3-15-2022 by L.L. No. 2-2022]
Pursuant to § 491-b of the NYS Real Property Tax Law,
the Town Board hereby enacts this article, which provides for the
rules and regulations for the conservation easement agreement exemption.
The conservation easement agreement exemption is intended to
conserve open space lands, help maintain the character of the Town,
and provide financial incentives and assistance to those landowners
willing to forgo development and maintain open space for a minimum
of 15 years can receive an exemption on their property assessment
resulting in a reduction in property taxes, under such conditions
as specified in NYS Real Property Tax Law § 491-b, this
article, and in a conservation easement agreement with the Town.
As used in this article, the following terms shall have the
meanings indicated:
The board appointed by the Town Board, under § 251-69, to review and report on applications under this article.
Any space or area characterized by natural scenic beauty
or whose existing openness, natural condition, or present state of
use, if retained, would enhance the present or potential value of
abutting or surrounding urban development or would maintain or enhance
conservation of natural or scenic resources. For the purposes of this
definition, "natural or scenic resources" shall include, but not be
limited to, agricultural lands defined as open lands actually used
in bona fide agricultural production.
A.
Creation. The Conservation Easement Review Board is created to review
applications for proposed conservation easement exemptions under this
article.
B.
Members, term, and Chair. The Conservation Easement Review Board
shall consist of the members of the Conservation Advisory Council
whose Chair shall also be Chairperson of the Conservation Easement
Review Board. The Director of Parks and Recreation, Town Planner,
and Assessor shall assist the Conservation Easement Review Board in
its review of an application under this article.
C.
Removal. The Town Board shall have the power to remove any member
of the Conservation Easement Review Board for cause and after a public
hearing.
D.
Chairperson duties. All meetings of the Conservation Easement Review
Board shall be held at the call of the Chairperson and at such other
times as such Board may determine.
A.
The conservation easement exemption seeks to conserve a wide range
of resources in the community, including, but not limited to:
(1)
Community character, including active working farms; agricultural
soils and farmland; locally significant historic and cultural resources;
buildings on the National Historic Register or that are contained
within an Historic District; scenic views, vistas, and landscapes;
and unique geological or physical features or forms.
(2)
Recreation and greenways, including lands suitable for parkland and
trails, and/or public access to waterways; lands adjacent to streams
and their tributaries; lands adjacent to preserves or public/private
recreational facilities; lands adjacent to roads used by cyclists
or that provide a scenic view; lands near existing trails and also
contiguous lands that serve as viable wildlife greenways and travel
pathways.
(3)
Forest, fields, and wildlife ecosystems, including forests and woodlands,
particularly larger forests of five acres or more; working woodlands
and forests; forested lands or grasslands adjacent to streams (riparian
lands); forested wetlands or vernal pools; grasslands, pastures, and
shrub lands; and lands that support habitat for rare or threatened
plant and animal species important to regional and local biodiversity.
(4)
Natural water systems, streams and wetlands, including lands important
for protection of water quality or flood attenuation; wetlands (especially
those not already protected under state or federal wetland law), ponds,
streams, groundwater recharge areas, vernal pools and tributaries.
B.
Constrained lands including wetlands, floodplains, steep slopes of
20% or greater, and bodies of water including streams, ponds, and
lakes provide valuable habitat for wildlife, which in turn retains
the character of the Town and benefits the quality of life for all
Town residents. Constrained lands are eligible for a conservation
easement agreement.
C.
Unimproved lands owned by a homeowners' association and lands that
contain deed restrictions as required by a conservation subdivision
approved by the Planning Board are eligible for a conservation easement
agreement, provided that such lands provide an additional public benefit
to enhance the conservation of natural or scenic resources, such as
providing public access, conducting best management practices, or
meeting other public goals.
D.
Lands covered by conservation easements held by a conservation organization
(i.e., Albany Pine Bush Preserve Commission, Mohawk Hudson Land Conservancy,
Nature Conservancy, Open Space Institute, etc.) and filed with the
NYSDEC are eligible for a conservation easement agreement.
E.
Lands owned by a not-for-profit conservation organization are eligible
for a conservation easement agreement.
F.
Lands involved in active agriculture, including those that receive
an agricultural assessment, are eligible for a conservation easement
agreement, which may be applied to the agricultural assessment value
as calculated under NYS law; the conservation easement exemption shall
apply for a minimum term of 15 years, and may serve as a form of safe
harbor for farms which may become inactive or otherwise ineligible
for the NYS agricultural assessment program.
G.
Lands divided by existing public utility (electric, gas lines, etc.)
corridors and owned by the same owner are eligible for a conservation
easement agreement exemption.
H.
Lands that contain public utilities (electric, gas lines, etc.) through
an easement are eligible for a conservation easement agreement.
I.
A conservation easement agreement cannot be applied to lands that
are currently developed or that are primarily part of residential,
commercial, or industrial uses. For example, lands in residential
use (including homeowners' association improved lands) that are occupied
by sheds, pools, patios, active recreation areas (pools, tennis courts,
etc.) or used as yard space shall not be included in a conservation
easement agreement.
J.
On lands that contain a residence, the residence and minimum lot
size of the property's zoning district are not eligible for a conservation
easement agreement. Only the amount of land in excess of the minimum
lot size can be considered in the agreement. For example, on an eleven-acre
parcel located in the Rural Agricultural (RA-5) Zoning District, which
requires a five-acre minimum lot size, the conservation easement agreement
can be placed only on the six acres that do not represent the residential
lot.
The following items are intended to provide examples of conditions
that may be included in a conservation easement agreement.
A.
Development of any kind is not permitted on land included in a conservation
easement agreement (for the length of the agreement). This includes,
but is not limited to, residential, commercial, and industrial development
and the placement of cell towers or other telecommunication facilities,
solar, wind or farm waste facilities.
B.
Permitted uses of land that participate in a conservation easement
agreement are activities necessary to preserve natural resources and
encourage responsible agriculture and forestry.
C.
The cutting of trees for firewood to heat structures located on the
property and/or on other property owned by the landowner is permitted.
The landowner may remove trees that are diseased or dangerous or identified
by the NYSDEC and "invasive species" consistent with sound forest
management practices.
D.
The Board may consider conditions within the conservation easement
agreement, including, but not limited to, those that address public
concerns or nuisances (e.g., prohibiting off-road motorcycle, snowmobile,
or ATV recreation uses) or provide for public access.
E.
Previously conserved land that becomes subject to a mandatory easement
or land conveyance for public utility (electric, gas lines, etc.)
purposes shall not become ineligible for the conservation easement
benefits originally conferred.
F.
A conservation easement agreement covering lands in agricultural
and farming uses should include language that allows the landowner
(if so desired) to carry out agriculture-related commercial activities,
as well as construct, maintain and repair buildings/structures and
other improvements solely for farm operations, which are necessary
to expand or enhance the agricultural productivity of the property.
A.
Any owner or owners of land shall submit an application for a conservation
easement agreement for the granting or interest or rights in real
property for the preservation of open space or areas.
B.
Upon receipt of the conservation easement agreement, the Town Board
shall convey the proposal to the Conservation Easement Review Board,
which shall investigate the area to determine if the proposal would
be of benefit to the people of the Town and may negotiate the terms
and conditions of the offer. If the Conservation Easement Review Board
determines it is in the public interest to accept such proposal, it
shall recommend to the Town Board that it hold a public hearing for
the purpose of determining whether or not the Town should accept such
proposal.
C.
The Town Board shall, within 30 days of receipt of such advisory
committee, hold a public hearing concerning such proposal at a place
within the Town. At least 10 days' notice of the time and place of
such hearing shall be published in a paper of general circulation
in the Town, and a written notice of such proposal shall be given
to all adjacent property owners and to any municipality whose boundaries
are within 500 feet of the boundaries of said proper area, and to
the school district in which it is located.
D.
The Town Board, after receiving the report of the Conservation Easement
Review Board, and after such public hearing, may adopt the proposal
or any modifications thereof it deems appropriate or may reject it
in its entirety.
E.
If such proposal is adopted by the Town Board, it shall be executed
by the owner or owners in written form and in a form suitable for
recording in the Albany County Clerk's Office.
F.
Such agreement may not be canceled by either party. However, the
owner or owners thereof may petition the Town Board for cancellation
upon good cause shown, and such cancellation may be granted only upon
payment of penalties provided in this article.
A.
An exemption granted pursuant to this article shall commence as of
the effective date of the conservation easement agreement and shall
terminate upon the expiration or termination of such agreement.
B.
The following table shall illustrate the computation of the exemption:
|
Commitment
|
Percentage of Exemption
|
|---|---|
|
15 to 29 years
|
50%
|
|
30 to 49 years
|
75%
|
|
50 to 75 years
|
85%
|
|
Perpetual
|
90%
|
(1)
Such exemption shall be granted only upon application by the owner
or owners of such real property on a form prescribed by the Commissioner.
Such application shall be filed with the Town Assessor on or before
March 1.
C.
If satisfied that the applicant is entitled to an exemption pursuant
to this article, the Town Assessor shall approve the application and
such real property shall thereafter be exempt from taxation and special
ad valorem levies as provided in this article commencing with the
assessment roll prepared on the basis of the taxable status date.
The assessed value of any exemption granted pursuant to this article
shall be entered by the Town Assessor on the assessment roll with
the taxable property, with the amount of the exemption shown in a
separate column.
D.
Whenever a conservation easement encumbers only a portion of a parcel,
the Town Assessor shall henceforth enter that portion of the parcel
encumbered by such easement as a separate parcel on all subsequent
assessment rolls.
If there is a violation of the terms and conditions of the conservation
easement agreement or if such conservation easement agreement is canceled
by the Town Board upon petition, then the owner or owners of such
property must pay to the Town the following amounts:
A.
All taxes abated pursuant to the conservation easement agreement,
as limited by the remainder of this article, including, if applicable,
those taxes imposed by the county, Town, school districts and all
special improvement districts and other taxing units to which the
property is subject. Repayment of the aforementioned abated taxes
shall be equal to five times the taxes saved in the last year in which
the land benefited from a conservation easement exemption, plus interest
of 6% per year compounded annually for each year in which an exemption
was granted, not exceeding five years.
B.
Payments shall be added by or on behalf of each taxing jurisdiction
to the taxes levied on the assessment roll prepared on the basis of
the first taxable status date after there is a violation of the terms
and conditions of the conservation easement exemption or such conservation
easement agreement is canceled.
