HomeMy WebLinkAbout2023 Local Law #4, Tax Abatement Conservation Easements
Local Law No 04 of 2023
PROVIDING FOR A PARTIAL ABATEMENT OF LOCAL REAL PROPERTY TAXES
UNDER REAL PROPERTY TAX LAW § 491-b FOR CERTAIN QUALIFYING
CONSERVATION EASEMENTS
Be it enacted by the Town Board of the Town of Danby as follows:
Section 1: Authority
This local law is enacted pursuant to Municipal Home Rule Law §§ 10, General Municipal Law
§ 247, and Real Property Tax Law § 491-b, and is intended to provide rules and regulations for
the Town of Danby’s Conservation Easement agreement partial tax exemption program.
Section 2: Purpose and Limitations.
A. The Town’s Conser vation Easement agreement programs are intended to conserve
open area, open space, and lands imbued with significant ecological, agricultural, or
conser vation values, including to help maintain the character of the Town, preserve
important ecological characteristic of the area, and to provide financial incentives and
assistance to those landowners willing to forgo development or grant by gift or
otherwise interests in or restrictions upon real property in a manner as meets the
requirements for Conservation Easements as set forth in the New York law, including
but not limited to the Environmental Conservation Law.
B. Among the programs of the Town is the partial tax exemption program for qualifying
Conservation Easements as set forth in New York State Real Property Tax Law § 491-b,
as implemented by this local law, which require, among other things, a Conservation
Easement granted or donated to the Town that has a duration of at least 15 years and
meets the general requirements of General Municipal Law § 247.
C. There are many benefits to entering into Conservation Easements, some of which are
fiscal, such as the preservation of land values, federal and state tax income tax
deductions for gifts of interests and restrictions in real property, as well as differing
state and federal real property tax benefits or reductions for certain conservation
programs and easements, among others. While the Town will strive to identify and
approve numerous types of Conservation Easements, only those that meet the
requirements of New York State Real Property Tax Law § 491-b are eligible for the
state real property tax exemption referenced in this local law. As well, a Conservation
Easement may describe differing rights in differing areas of land, and only a portion of
affected lands may qualify for the exemption listed under this local law.
Mary Ann Barr 2021
T he Town of Danby
1830 Danby Road, Ithaca, NY 14850
danby.ny.gov
Janice Adelman, Town Clerk
Cindy Katz, Deputy Town Clerk
+1-607-277-4788 | clerkoffice@danby.ny.gov
Town of Danby, NY Local Law 4 of 2023 Conservation Easement Tax Abatement
D. Whether any easement, grant, or donation is eligible for any other state or federal
exemptions, credits, deductions, abatements, or other direct or indirect benefits
(fiscal or otherwise) is for the applicant or landowners to determine. The § 491-b tax
exemption program encompassed and described in this local law does not describe
all Conservation Easement programs utilized or considered by the Town, and what
program or benefit to select or seek approval upon, whether state of federal (or both),
and what terms and conditions will be acceptable to an individual applicant or
donating landowner will be for the applicant or landowner to decide. The Town will
negotiate and review the same, determining whether the same is acceptable relative
to the town’s open space and conservation and preser vation goals, including as
expressed in the Town’s comprehensive plan, and including whether a proposed
Conservation Easement that is subject to the § 491-b application process set forth
herein is approved by the Town.
E. Nothing in this local law prohibits any other taxing authority or department from
adopting its own legislation to authorize an exemption based upon the express
authority granted there for pursuant to real Property Tax Law § 491-b(1).
Section 3: Def initions.
As used in this local law, the following terms shall have the meanings indicated:
ASSESSOR and COMMISSIONER OF ASSESSMENT – These terms refer to the assessors at
the Tompkins County Assessment Department and the Director of Assessment in and for the
County of Tompkins, respectively.
CONSERVATION ADVISORY COUNCIL or CAC – The Town’s Conser vation Advisor y Council,
as was created pursuant to the authority and requirements of General Municipal Law § 239-x,
and for purposes of this local law, such term shall also mean any Conservation Board as may
hereafter be created pursuant to the authority and requirements of General Municipal Law §
239-y.
CONSERVATION EASEMENT – An easement, covenant, restriction, or other interest in, or
agreement pertaining to, real property that limits or restricts the development, management,
or use of real property for the purpose of preserving or maintaining the scenic, open, historic,
archaeological, architectural, or natural condition, character, significance, or amenities of the
real property in a manner consistent with the public policy and purposes set forth in the
Town’s comprehensive Plan, General Municipal Law § 247 and, Environmental Conser vation
Law § 49-0301, among others. Pursuant to the Town’s policies for Conser vation Easements,
such are generally a binding form of easement agreement affecting real property, as granted
by the owner or owners thereof, as restrict or limit the future use or development of such real
property, in whole or in part, perpetually or for a limited period of years, in a manner as
advances the conservation and open space goals of the Town, usually including both the
surface and subsurface estates in real property.
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 the conservation of natural or scenic resources. For the purposes
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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.
TOWN and TOWN BOARD - The Town of Danby, located in Tompkins County, New York, and
the Town Board of the Town, respectively.
Section 4: Scope of Conservation Easement Exemption
A. The Conser vation Easement exemption seeks to conserve a wide range of resources in
the community that contain or contribute in some reasonably direct and material
manner (including by being of a suitable size and being in a suitable locations) to a
conser vation, ecological, Open Space, or Open Area goal sought by the Town,
including, but not limited to:
i. 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,
including but not limited to those designated in the listings of Tompkins County
Unique Natural Areas, state-recognized Critical Environmental Areas, and state
indexed Significant Natural Communities.
ii. Recreation and greenways, including lands suitable for parkland, trails, and public
access to waterways; lands adjacent to streams and waterbodies and their
tributaries; lands adjacent to preserves or public/private recreational facilities,
including New York State Forests and preser ves; lands adjacent to roads that
provide a scenic view; lands near existing trails and also contiguous lands that
serve as viable wildlife greenways and travel pathways.
iii. Forest, fields, and wildlife ecosystems, including forests and woodlands,
particularly larger areas of 10 acres or more, including working woodlands and
forests, forested lands, grasslands and meadows 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.
iv. Natural water systems, streams, ponds, groundwater recharge areas, vernal pools,
wetlands (especially those not already protected under state or federal wetland
law), including surface and subsurface tributaries to each of the same.
v. Constrained lands, including wetlands, floodplains, land with steep slopes of 15%
or greater, and bodies of water that provide for, or contribute to, valuable habitat
for wildlife or other measurable ecological or conservation goals, which in turn
help retain the character of the Town and enhance quality of life for all Town
residents. Constrained lands are not automatically excluded but are eligible for
participation in this Town conservation program when such lands provide an
additional public benefit to enhance the conser vation of natural or scenic
resources, such as providing public access, conducting best management
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practices, or meeting other public goals.
vi. Unimproved lands owned by a homeowners’ association and lands that contain
deed restrictions as required by a conservation subdivision approved by the Town
Planning Board can serve open space and other ecological and conservation
goals, which also in turn help retain the character of the Town and enhance quality
of life for all Town residents. These types of restricted or encumbered lands are
not automatically excluded but are eligible for participation in this Town
conser vation program when lands provide an additional public benefit to enhance
the conser vation of natural or scenic resources, such as providing public access,
conducting best management practices, or meeting other public goals.
vii. 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 to serve
as a form of safe harbor for farms which may become inactive or otherwise
ineligible for the NYS agricultural assessment program, 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.
B. A Conservation Easement agreement can be applied to any land, improved or
otherwise, but such is not generally applied to fully developed lands primarily already
part of a residential development (such as townhouses) or subdivision, or lands
already developed and used primarily for or in connection with 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, should be
considered part of the residential use and development, and not considered as open
space. Generally, the minimum area the town seeks to protect by conservation
easements is 5 acres. However, all land is unique and what may not be a suitable
parcel due to not being 5 acres in one area may be suitable when only 2 acres in
another, such as the piece of land last needed to connect two habitat corridors, to
connect a community trail, etc.
SECTION 5. Conservation Easement Agreement Conditions.
The following items are intended to provide examples of conditions that may be included in a
Conservation Easement agreement.
A. General guidelines in addition to those set forth in this section shall be those as
approved by the Town Board from time-to-time by resolution, including, for example,
the Conservation Easement forms and guidelines as already exist and are managed by
the Town’s CAC.
B. Development is usually not permitted or restricted within all or some portion of lands
intended to be protected by a Conservation Easement agreement (for the length of
the agreement). Likewise, substantial residential development (particularly by
subdivision) and commercial and industrial development are prohibited, as are the
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placement of cell towers and related telecommunications facilities, and the placement
of large-scale solar, wind, or farm waste facilities. However, previously conserved land
that becomes subject to a mandatory easement or land conveyance for public utility
purposes (electric, gas lines, etc.) shall not thereby automatically become ineligible
for the Conservation Easement benefits originally conferred under this local law.
C. Permitted uses of land that participate in a Conser vation Easement agreement are
generally activities necessary to preser ve natural resources and encourage
responsible agriculture and forestry.
D. The cutting of trees for firewood to heat structures located on the property or on
other property owned by the landowner is usually 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.
E. The Town 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), that address
preservation or conservation of ecological or environmental values, or that provide for
public use or access.
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 farming and commercial activities, as well as rights to construct,
maintain and repair buildings, structures, and other improvements for farm
operations which are necessary to expand or enhance the agricultural productivity of
the property.
SECTION 6. Procedures for Obtaining Conservation Easement Agreement.
A. Any owner or owners of land may submit a proposal to the Town Board for the
granting of interests or rights in real property for the preservation of Open Space or
Open Areas. Such proposal shall be submitted in such a manner and form as may be
prescribed by the CAC and approved by the Town Board.
B. Upon receipt of such proposal, the Town Board shall convey the proposal to the CAC,
and the CAC shall review the application, 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 and the Conservation Easement agreement. If the CAC
determines that 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 approve such application and accept
such proposal.
C. The Town Board shall, within thirty days of receipt of such advisory opinion, hold a
public hearing concerning such proposal 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’ of the
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boundaries of said proposed area, and to the school district in which it is located.
D. The Town Board, after receiving the reports of the CAC, and after such public hearing
(and the completion of any required State Environmental Quality Review Act reviews),
may adopt the proposal or any modification thereof it deems appropriate, or may
reject the application and Conser vation Easement agreement in its/their entirety.
E. If such proposal is adopted by the Town Board, it shall adopt a resolution approving
the application and Conservation Easement agreement, each as presented or as so
amended, and the forms for the same shall be executed by the owner or owners in
written form and in a form suitable for recording in the county clerk’s office.
F. Such Conservation Easement 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
the penalties provided in this local law, in said § 491-b of the Real Property Tax Law,
and pursuant to any applicable state or federal laws or rules for Conservation
Easements and their partial or whole impairment, loss, cancellation, or surrender.
G. The acceptance of a dedication, transfer, or grant of any Conservation Easement
under the § 491-b program herein authorized shall not automatically qualify or
disqualify such easement or grant from qualifying for any other conservation or
program benefits available under state or federal law for conser vation and related
easements and agreements, and the Town expressly advises that it takes no position
upon such issue, and that the applicant and landowners should consult with their
own advisors and attorneys respecting the various state and federal rules and
program requirements, including but not limited to the regulations, rulings, and
advisory opinions of the Internal Revenue Ser vice.
SECTION 7. Computation.
A. An exemption granted pursuant to this local law 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%
Such exemption shall be granted only upon application by the owner or owners of such
real property on a form prescribed by the Commissioner of Assessment. Such application
shall be filed with the Assessor for the Town on or before the taxable status date of the
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Town.
C. If satisfied that the applicant is entitled to an exemption pursuant to this local law the
Assessor shall approve the application, and such real property shall thereafter be
exempt from taxation and special ad valorem levies as provided in this local law (and
Real Property Tax Law § 491-b), commencing with the assessment roll prepared on the
basis of the taxable status date. The assessed value of any exemption granted
pursuant to this section shall be entered by the 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
Assessor shall henceforth enter that portion of the parcel encumbered by such
easement as a separate parcel on all subsequent assessment rolls.
E. Regardless of any Town approval and any expectations of the applicant or landowners,
there is no guarantee that 100% of the land covered, conditioned, or restricted by the
approved Conservation Easement will be eligible for the exemption. For example,
lands that allow for existing uses and future development may not be or remain
eligible under said § 491-b, and the applicant and landowners are encouraged to
obtain the independent advice of advisors and attorneys of their own choice.
SECTION 8. Penalties.
A. 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:
1. All taxes abated pursuant to the Conser vation Easement agreement, as limited
by the remainder of this section, 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 5 times the taxes saved in the last year in which the
land benefited from a Conservation Easement agreement 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 Conser vation Easement or such
Conservation Easement agreement is canceled.
SECTION 9. Application Materials and Criminal Violations.
Once any landowner or applicant submits a written application, such submission shall be
deemed and construed as a promise, representation, and warranty that all information
included is substantially true to the best knowledge of the person signing such application,
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and that such application, and all supporting materials do not exclude or fail to disclose
information that would make the application not misleading (i.e., a failure to disclose or any
act of concealment is a violation of this local law). It shall be deemed a violation of this local
law to submit misleading, false, or untrue applications, materials, or information (or to fail to
include material information to make any submission not misleading), and any such acts or
omissions shall be a criminal violation of this local law punishable by a fine of not more than
$500. In addition, any such violation shall result in the disapproval of any application and the
termination of all application reviews.
SECTION 10. Applications and Fees.
The Town Board may from time-to-time change and update application requirements and
forms and may provide for, or require, reasonable application fees for applications for
exemptions under this local law. In addition, the Town Board and the CAC may from time-to-
time update Conservation Easement agreement forms and terms. Any fees or fee schedules
referenced in this local law shall be implemented and periodically updated by the Town
Board by resolution.
SECTION 11. Severance and Savings.
The provisions of this local law are severable. If any court or tribunal of competent
jurisdiction decides that any section, clause, sentence, part, or provision of this local law is
illegal, invalid, or unconstitutional, whether as written or as applied, such decision,
determination, or holding shall not affect, impair, or invalidate any of the remaining sections,
clauses, sentences, parts, or provisions of this local law, and such illegality, invalidity, or
unconstitutionality shall be confined in its operation to the persons and circumstances
involved in the case or controversy as produces such decision, determination, or holding.
This local law does not supersede or alter the exemption authorized by Real property Tax
Law § 491-b, nor the regulations and rules construing and applying the same under other
New York State statutes and regulations, including but not limited to those of the State Board
of Equalization and Assessment and the Office of Real Property and Tax Services.
SECTION 12. Time of Effect.
This local law shall take effect immediately.
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Town of Danby, NY Local Law 4 of 2023 Conservation Easement Tax Abatement
Vote on 19 July 2023 to approve Local Law 4 of 2023
Councilperson Aye Nay Abstain
Connors X
Hunter X
Woodworth X
Gagnon X
I, Janice Adelman, do hereby certify that the above local law was passed at a meeting of the
Town of Danby held on 19 July 2023, is incorporated in the original minutes of said meeting,
and, that said resolution to approve Local Law 4 of 2023 has not been altered, amended, or
revoked, and is in full force and effect.
Janice Adelman
Town Clerk
Official Seal of Municipality
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