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:
OPEN SPACE or OPEN AREA
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.
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.
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.