STATE OF NEW YORK
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8643
2017-2018 Regular Sessions
IN ASSEMBLY
September 1, 2017
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Introduced by M. of A. D'URSO -- read once and referred to the Committee
on Real Property Taxation
AN ACT to amend the real property tax law, in relation to exempting
certain old-growth forests from taxation
The People of the State of New York, represented in Senate and Assem-bly, do enact as follows:
1 Section 1. Subparagraph (ii) of paragraph (a) of subdivision 1 of
2 section 480-a of the real property tax law, as amended by chapter 396 of
3 the laws of 2008, is amended and a new subparagraph (iii) is added to
4 read as follows:
5 (ii) participation in a forest certification program (such as Forest
6 Stewardship Council certification, Sustainable Forestry Initiative;
7 American Tree Farm Program, etc.) recognized in the regulations of the
8 department[.]; or
9 (iii) as to an "old-growth" eligible tract, a plan that includes
10 provisions that the old-growth forest be protected with minimum manage-
11 ment or disturbance that only considers passive recreational opportu-
12 nities with no construction or commercial removal of trees. In those
13 provisions, the protection of the old-growth forest from invasive
14 species and diseases may be considered.
15 § 2. Paragraph (h) of subdivision 1 of section 480-a of the real prop-
16 erty tax law is relettered paragraph (i) and a new paragraph (h) is
17 added to read as follows:
18 (h) "Old-growth eligible tract" shall mean a tract that conforms with
19 the definition of "old-growth forest" contained in subdivision six of
20 section 45-0105 of the environmental conservation law and that the owner
21 of such tract has elected to declare as an "old growth" tract.
22 § 3. Paragraph (d) of subdivision 5 of section 480-a of the real prop-
23 erty tax law is relettered paragraph (e) and a new paragraph (d) is
24 added to read as follows:
EXPLANATION--Matter in italics (underscored) is new; matter in brackets
[] is old law to be omitted.
LBD10459-01-7
A. 8643 2
1 (d) No cutting of forest crop shall be permitted in any approved old
2 growth eligible tract except to protect the old growth forest from inva-
3 sive species or disease.
4 § 4. Subdivision 6 of section 480-a of the real property tax law is
5 amended by adding a new paragraph (e) to read as follows:
6 (e) No cutting of forest crop shall be mandated or permitted in any
7 approved old growth eligible tract except to protect the old growth
8 forest from invasive species or disease.
9 § 5. This act shall take effect immediately and shall apply to taxable
10 years beginning on and after the first of January next succeeding the
11 date on which it shall have become a law.
