S T A T E O F N E W Y O R K
2011-2012 Regular Sessions
I N S E N A T E
February 11, 2011
Introduced by Sen. RANZENHOFER -- read twice and ordered printed, and
when printed to be committed to the Committee on Local Government --
recommitted to the Committee on Local Government in accordance with
Senate Rule 6, sec. 8 -- committee discharged, bill amended, ordered
reprinted as amended and recommitted to said committee
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:
Section 1. Subparagraph (ii) of paragraph (a) of subdivision 1 of
section 480-a of the real property tax law, as amended by chapter 396 of
the laws of 2008, is amended and a new subparagraph (iii) is added to
read as follows:
(ii) participation in a forest certification program (such as Forest
Stewardship Council certification, Sustainable Forestry Initiative;
American Tree Farm Program, etc.) recognized in the regulations of the
(III) AS TO AN "OLD-GROWTH" ELIGIBLE TRACT, A PLAN THAT INCLUDES
PROVISIONS THAT THE OLD-GROWTH FOREST BE PROTECTED WITH MINIMUM MANAGE-
MENT OR DISTURBANCE THAT ONLY CONSIDERS PASSIVE RECREATIONAL OPPORTU-
NITIES WITH NO CONSTRUCTION OR COMMERCIAL REMOVAL OF TREES. IN THOSE
PROVISIONS, THE PROTECTION OF THE OLD-GROWTH FOREST FROM INVASIVE
SPECIES AND DISEASES MAY BE CONSIDERED.
S 2. Paragraph (h) of subdivision 1 of section 480-a of the real prop-
erty tax law is relettered paragraph (i) and a new paragraph (h) is
added to read as follows:
(H) "OLD-GROWTH ELIGIBLE TRACT" SHALL MEAN A TRACT THAT CONFORMS WITH
THE DEFINITION OF "OLD-GROWTH FOREST" CONTAINED IN SUBDIVISION SIX OF
SECTION 45-0105 OF THE ENVIRONMENTAL CONSERVATION LAW.
EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
[ ] is old law to be omitted.
S. 3189--A 2
S 3. Paragraph (d) of subdivision 5 of section 480-a of the real prop-
erty tax law is relettered paragraph (e) and a new paragraph (d) is
added to read as follows:
(D) NO CUTTING OF FOREST CROP SHALL BE PERMITTED IN ANY APPROVED OLD
GROWTH ELIGIBLE TRACT EXCEPT TO PROTECT THE OLD GROWTH FOREST FROM INVA-
SIVE SPECIES OR DISEASE.
S 4. Subdivision 6 of section 480-a of the real property tax law is
amended by adding a new paragraph (e) to read as follows:
(E) NO CUTTING OF FOREST CROP SHALL BE MANDATED OR PERMITTED IN ANY
APPROVED OLD GROWTH ELIGIBLE TRACT EXCEPT TO PROTECT THE OLD GROWTH
FOREST FROM INVASIVE SPECIES OR DISEASE.
S 5. This act shall take effect January 1, 2013 and shall apply to
taxable years beginning on and after such date.