HELP! LAND CONSERVATION EASEMENT LAW DECLARED ILLEGAL

In a recent legal opinion from ORPS (Office of Real Property Services) the Town of Elma, located in Western New York, was notified that their Local Law specifying percentage assessment decreases on land placed in conservation easements is illegal. ORPS essentially said that “there are three approaches for the valuation of real property: Market Data, Sales Analysis and Income and Cost Approach. …that real property taxation is a matter of exclusive State concern …that the Legislature has not delegated to towns the power to require a particular method for valuing property…that a town does not have the authority to adopt a local law providing a landowner” a percentage reduction on assessment. The Town “must use accepted assessment practices to determine the amount by which a property’s market value has been reduced” – referring to the three approaches stipulated above.

Elma, and the Town of Orchard Park who has a similar law, have joined forces to seek enabling legislation. We believe there are other towns in New York State with similar laws as well.

Several State and County legislators have agreed to draft and sponsor legislation recognizing this as a legal method of assessment. The new law would allow percentage reductions on land assessments based upon varying lengths of the conservation easements. The Towns’ current local laws specify reductions from 50% for 15-29 years to 90% in perpetuity. We hope to have this legislation passed before the State Legislature adjourns for the summer.

This is one method of rewarding individual landowners for placing their property in a land conservation agreement. It spreads the cost over the Town’s entire population AND at the same time, preserves and protects open space. We believe this to be a WIN-WIN situation.

Please contact Diane Rohl, Elma Conservation Board, deedew58@roadrunner.com if you have any interest in joining our fight to preserve our precious land.