New York 2025-2026 Regular Session

New York Senate Bill S06664

Introduced
3/19/25  

Caption

Authorizes the town of Copake to establish community preservation funds and to impose a real estate transfer tax with revenues to be deposited into the community preservation fund; provides for the repeal of certain provisions upon expiration thereof.

Summary

S06664-A would authorize the Town of Copake, in Columbia County, to create a local community preservation fund and to finance that fund with a new local real estate transfer tax. The bill sets up a detailed framework for how the town may use the money, limiting expenditures to preservation-related purposes such as open space, farmland, parks, wetlands, scenic areas, wildlife habitat, historic sites, and related land conservation or stewardship activities. It also allows the town to accept gifts of land or money, and it requires that fund revenues remain dedicated to the fund rather than being transferred elsewhere. The bill requires the town board to adopt a community preservation project plan before spending fund money, to create an advisory board with conservation and farming representation, and to hold a public hearing before acquiring property interests. It also places restrictions on how acquired lands may be managed, sold, or repurposed, generally requiring legislative approval and replacement lands of equal value if disposal is sought. The bill further authorizes the town to establish a transfer of development rights program and to use fund money to support that program if adopted.

Impact

The bill would amend the Town Law and Tax Law to create a Copake-specific local authority for a community preservation fund and a local real estate transfer tax of up to 2 percent on conveyances of real property or interests in real property in the town. It would add a new Article 31-J to the Tax Law governing administration, exemptions, credits, collection, refunds, confidentiality, judicial review, and revenue disposition for the Copake tax. The new tax would be subject to a mandatory referendum, and its revenues would be deposited into the preservation fund for the town’s exclusive use. The tax provisions would be temporary, taking effect 90 days after enactment and expiring December 31, 2045, when the article would be repealed.

Sentiment

Based on the bill text and the absence of recorded committee debate or votes in the provided materials, the measure appears to be framed as a local land-preservation and farmland-protection initiative rather than a broadly controversial statewide policy change. The structure of the bill suggests support for conservation, historic preservation, and agricultural protection, with safeguards such as a referendum requirement and detailed spending controls. No formal vote history or transcript evidence is provided to show organized opposition or support, but the bill’s design indicates an effort to balance preservation goals with local voter approval and administrative oversight.

Contention

The main points of potential contention are the creation of a new local real estate transfer tax and the use of that revenue to acquire or restrict private property interests. Property owners, real estate interests, or taxpayers could object to the added transaction cost, while supporters are likely to emphasize preservation of farmland, open space, and community character. Another possible point of debate is the breadth of the town’s authority to acquire development rights or land interests and the limits on future disposal or repurposing of those lands. The bill addresses some of these concerns by requiring a mandatory referendum, public hearings, advisory review, and a preservation plan that prioritizes farmland.

Companion Bills

NY A06918

Same As Authorizes the town of Copake to establish community preservation funds and to impose a real estate transfer tax with revenues to be deposited into the community preservation fund; provides for the repeal of certain provisions upon expiration thereof.

Previously Filed As

NY A06918

Authorizes the town of Copake to establish community preservation funds and to impose a real estate transfer tax with revenues to be deposited into the community preservation fund; provides for the repeal of certain provisions upon expiration thereof.

NY S10276

Authorizes the town of Clarkstown to establish community preservation funds and to impose a real estate transfer tax with revenues therefrom to be deposited in the community preservation fund; provides for the repeal of certain provisions upon expiration thereof.

NY A02022

Authorizes the town of Chester to establish community preservation funds; establishes a real estate transfer tax with revenues therefrom to be deposited in said community preservation fund.

NY S00277

Authorizes the town of Chester to establish community preservation funds; establishes a real estate transfer tax with revenues therefrom to be deposited in said community preservation fund.

NY A06097

Authorizes the town of Orangetown to establish community preservation funds; establishes a real estate transfer tax with revenues therefrom to be deposited in said community preservation fund; provides for the repeal of such provisions upon the expiration thereof.

NY S06338

Authorizes the town of Orangetown to establish community preservation funds; establishes a real estate transfer tax with revenues therefrom to be deposited in said community preservation fund; provides for the repeal of such provisions upon the expiration thereof.

NY A09652

Extends the authority for the town of Brookhaven to impose a real estate transfer tax with revenues therefrom to be deposited into a community preservation fund until 2045.

NY S08555

Extends the authority for the town of Brookhaven to impose a real estate transfer tax with revenues therefrom to be deposited into a community preservation fund until 2045.

NY A06149

Authorizes the town of Wawayanda to establish community preservation funds; establishes a real estate transfer tax with revenues therefrom to be deposited in said community preservation fund.

NY A11349

Authorizes the town of Clarkstown to establish community preservation funds and to impose a real estate transfer tax; repealer

Similar Bills

No similar bills found.