Senate Bill S2418

2009-2010 Legislative Session

Prohibits assessors from increasing the assessments of forestland based on the stumpage value of the trees thereon

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Archive: Last Bill Status - In Senate Committee Local Government Committee

Introduced
- In Committee Assembly
- In Committee Senate
- On Floor Calendar Assembly
- On Floor Calendar Senate
- Passed Assembly
- Passed Senate
Delivered to Governor
Signed By Governor

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Date of Action	Assembly Actions - Lowercase Senate Actions - UPPERCASE
Feb 17, 2010	print number 2418a
Feb 17, 2010	amend and recommit to local government
Jan 06, 2010	referred to local government
Feb 19, 2009	referred to local government

Bill Amendments

Original

A (Active)

2009-S2418 - Details

Current Committee:: Senate Local Government
Law Section:: Real Property Taxation
Versions Introduced in 2011-2012 Legislative Session:: S787

2009-S2418 - Summary

Prohibits assessors from increasing the assessments of forestland based on the stumpage value of the trees thereon; establishes the forestland taxation task force to study and make recommendations on the assessment and taxation of privately owned forestlands.

2009-S2418 - Sponsor Memo

                                 BILL NUMBER:  S2418

 TITLE OF BILL :

An act to prohibit local assessors from increasing the assessed value
of real property based on the stumpage value of the trees thereon and
to establish the forestland taxation task force; and providing for the
repeal of certain provisions upon the expiration thereof


 PURPOSE :

This bill prohibits local assessors from increasing the assessed value
of real property based on the stumpage value of the trees thereon and
establishes the forestland taxation task force.

 SUMMARY OF PROVISIONS :

This legislation prohibits local assessors from increasing the
assessed value of real property based on the stumpage value of the
trees thereon and establishes the forestland taxation task force. The
task force shall examine, evaluate and make recommendations on
assessment and taxation of private forest lands which are consistent
with promoting sustainable forestry practices, encouraging private
investment in working forests and maintaining open spaces. The task
force shall issue a report with its recommendations to the Governor

and the Legislature before April 30, 2010.

 JUSTIFICATION :

Private forest owners who steward their land for forest uses provide
great value and social contributions to the state's goals to promote
open space, Escalating land and timber values, in addition to
increasing municipal budgets, have left private forest landowners
facing significant assessment and property tax increases. Revaluation
of forested parcels often results in assessment increases of 30-50%
compounded by the tax rate increases associated with the annual growth
of municipal budgets. These unanticipated property tax increases leave
the owners of forestland with an economically unsustainable resource
that may have to be liquidated, resulting in loss of forested open
spaces.

This legislation prohibits local assessors from increasing the
assessed value of real property based on the stumpage value of the
trees. It also establishes the forestland taxation task force which
will look to ensure that present and future forestlands may be
protected and enhanced as a viable segment of the state's economy and
as an environmental resource. Specifically, the forestland taxation
task force will address how to obtain equitable and consistent
assessment of forest lands statewide.

 LEGISLATIVE HISTORY :

S.7776-A - 2006
S.2775-A - 2008

 FISCAL IMPLICATIONS :

None to the State.

 EFFECTIVE DATE :
Effective immediately and sunsets on May 1, 2010.

2009-S2418 - Bill Text download pdf

                            
                    S T A T E   O F   N E W   Y O R K
________________________________________________________________________

                                  2418

                       2009-2010 Regular Sessions

                            I N  S E N A T E

                            February 19, 2009
                               ___________

Introduced  by  Sen.  YOUNG  -- read twice and ordered printed, and when
  printed to be committed to the Committee on Local Government

AN ACT to prohibit local assessors from increasing the assessed value of
  real property based on the stumpage value of the trees thereon and  to
  establish  the  forestland  taxation task force; and providing for the
  repeal of such provisions upon the expiration thereof

  THE PEOPLE OF THE STATE OF NEW YORK, REPRESENTED IN SENATE AND  ASSEM-
BLY, DO ENACT AS FOLLOWS:

  Section  1.  Legislative  findings.  The  legislature hereby finds and
declares that in light of significant increases in real  property  taxes
in  many  parts  of the state, due to a variety of factors including but
not limited to increases in market value of  real  property,  growth  in
school  and  local  spending,  a declining commercial and industrial tax
base, and  assessment  valuation  practices  which  may  not  accurately
reflect  the actual value of timber, that now more than ever an increas-
ing proportion of lands in the state devoted to  the  growth  of  forest
crops  are assessed at a level which renders the continued dedication to
such use uneconomical. It is the purpose of this act to chart a path  by
which present and future forest lands may be protected and enhanced as a
viable segment of the state's economy, and as an environmental resource.
  S  2. On and after January 1, 2009, no assessor of any local assessing
unit shall increase that portion of  the  assessment  of  real  property
which pertains to the stumpage value of trees on any parcel of privately
owned  real property to which a stumpage value is assigned on the effec-
tive date of this act, as determined from the assessment from the  imme-
diately preceding assessment roll.
  S  3.  Commencing  with  the  2009 assessment roll, an assessor of any
local assessing unit shall assign a value for trees upon any  parcel  of
real  property which does not bear a stumpage value immediately prior to
the effective date of this act.

 EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                      [ ] is old law to be omitted.
                                                           LBD07208-01-9

S. 2418                             2

  S 4. The provisions of sections two and three of this  act  shall  not
apply to state owned land.
  S  5. As used in this act, "stumpage value" shall mean that portion of
privately owned forestland which is in addition to the bare  land  value
and  pertains  to real property upon which the assessor has calculated a
contributory value for the trees pursuant to guidelines  for  the  valu-
ation of forestlands issued by the office of real property services.
  S  6.  A forestland taxation task force is hereby established to exam-
ine, evaluate and make recommendations concerning the  existing  methods
of  assessing and taxing private forestlands, and alternative methods of
assessing and taxing  private  forestlands  which  are  consistent  with
promoting sustainable forestry practices, encouraging private investment
in working forests and maintaining open space.
  S  7. The forestland taxation task force shall consist of 7 members to
be appointed as follows: 2 shall be appointed by the temporary president
of the senate, 2 shall be appointed by the speaker of  the  assembly,  1
shall  be  appointed  by  the  minority leader of the senate, 1 shall be
appointed by the minority  leader  of  the  assembly,  and  1  shall  be
appointed by the governor. The members of the task force shall include a
representative  from  each  of  the following: family forest operations,
timber investment management organizations, farm woodlot  owners,  local
governments, the forest products industry, private forest landowners and
environmental  organizations.  Vacancies  in  the membership of the task
force shall be filled in the manner provided for original appointments.
  S 8. The forestland taxation task force may meet  within  and  without
the state, shall hold public hearings and shall have all the powers of a
legislative  committee  pursuant  to the legislative law. To the maximum
extent feasible, the members of the task  force  shall  be  entitled  to
request and receive, and shall utilize and be provided with such facili-
ties,  resources  and  data  of  any court, department, division, board,
bureau, commission and agency of the state or any political  subdivision
thereof  as  it  may reasonably request to properly carry out its powers
and duties pursuant to this act.
  S 9. The members of the forestland taxation task force  shall  receive
no  compensation  for  their services, but shall be allowed their actual
and necessary expenses incurred  in  the  performance  of  their  duties
pursuant to this act.
  S 10. The forestland taxation task force shall report, to the governor
and the legislature, its findings, conclusions and recommendations on or
before April 30, 2010, and shall submit with its report such legislative
proposals as it deems necessary to implement its recommendations.
  S  11.  This act shall take effect immediately and shall expire and be
deemed repealed May 1, 2010.

2009-S2418A (ACTIVE) - Details

Current Committee:: Senate Local Government
Law Section:: Real Property Taxation
Versions Introduced in 2011-2012 Legislative Session:: S787

2009-S2418A (ACTIVE) - Summary

2009-S2418A (ACTIVE) - Sponsor Memo

                                 BILL NUMBER:  S2418A

 TITLE OF BILL :
An act to prohibit local assessors from increasing the assessed value
of real property based on the stumpage value of the trees thereon and
to establish the forestland taxation task force; and providing for the
repeal of such provisions upon the expiration thereof


 PURPOSE :
This bill prohibits local assessors from increasing the assessed value
of real property based on the stumpage value of the trees thereon and
establishes the forestland taxation task force.

 SUMMARY OF PROVISIONS :
This legislation prohibits local assessors from increasing the
assessed value of real property based on the stumpage value of the
trees thereon and establishes the forestland taxation task force. The
task force shall examine, evaluate and make recommendations on
assessment and taxation of private forest lands which are consistent
with promoting sustainable forestry practices, encouraging private
investment in working forests and maintaining open spaces. The task
force shall issue a report with its recommendations to the Governor
and the Legislature before April 30, 2010.

 JUSTIFICATION :

Private forest owners who steward their land for forest uses provide
great value and social contributions to the state's goals to promote
open space, Escalating land and timber values, in addition to
increasing municipal budgets, have left private forest landowners
facing significant assessment and property tax increases. Revaluation
of forested parcels often results in assessment increases of 30-50%
compounded by the tax rate increases associated with the annual growth
of municipal budgets. These unanticipated property tax increases leave
the owners of forestland with an economically unsustainable resource
that may have to be liquidated, resulting in loss of forested open
spaces.

This legislation prohibits local assessors from increasing the
assessed value of real property based on the stumpage value of the
trees. It also establishes the forestland taxation task force which
will look to ensure that present and future forestlands may be
protected and enhanced as a viable segment of the state's economy and
as an environmental resource.  Specifically, the forestland taxation
task force will address how to obtain equitable and consistent
assessment of forest lands statewide.

 LEGISLATIVE HISTORY :
S.7776A - 2006
S.2775A - 2008

 FISCAL IMPLICATIONS :
None to the State.

 EFFECTIVE DATE :
Effective immediately and sunsets on May 1, 2011.

2009-S2418A (ACTIVE) - Bill Text download pdf

                            
                    S T A T E   O F   N E W   Y O R K
________________________________________________________________________

                                 2418--A

                       2009-2010 Regular Sessions

                            I N  S E N A T E

                            February 19, 2009
                               ___________

Introduced  by  Sen.  YOUNG  -- read twice and ordered printed, and when
  printed to be committed to the Committee on Local Government -- recom-
  mitted 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 prohibit local assessors from increasing the assessed value of
  real property based on the stumpage value of the trees thereon and  to
  establish  the  forestland  taxation task force; and providing for the
  repeal of such provisions upon the expiration thereof

  THE PEOPLE OF THE STATE OF NEW YORK, REPRESENTED IN SENATE AND  ASSEM-
BLY, DO ENACT AS FOLLOWS:

  Section  1.  Legislative  findings.  The  legislature hereby finds and
declares that in light of significant increases in real  property  taxes
in  many  parts  of the state, due to a variety of factors including but
not limited to increases in market value of  real  property,  growth  in
school  and  local  spending,  a declining commercial and industrial tax
base, and  assessment  valuation  practices  which  may  not  accurately
reflect  the actual value of timber, that now more than ever an increas-
ing proportion of lands in the state devoted to  the  growth  of  forest
crops  are assessed at a level which renders the continued dedication to
such use uneconomical. It is the purpose of this act to chart a path  by
which present and future forest lands may be protected and enhanced as a
viable segment of the state's economy, and as an environmental resource.
  S  2. On and after January 1, 2010, no assessor of any local assessing
unit shall increase that portion of  the  assessment  of  real  property
which pertains to the stumpage value of trees on any parcel of privately
owned  real property to which a stumpage value is assigned on the effec-
tive date of this act, as determined from the assessment from the  imme-
diately preceding assessment roll.
  S  3.  Commencing  with  the  2010 assessment roll, an assessor of any
local assessing unit shall assign a value for trees upon any  parcel  of

 EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                      [ ] is old law to be omitted.
                                                           LBD07208-02-0

S. 2418--A                          2

real  property which does not bear a stumpage value immediately prior to
the effective date of this act.
  S  4.  The  provisions of sections two and three of this act shall not
apply to state owned land.
  S 5. As used in this act, "stumpage value" shall mean that portion  of
privately  owned  forestland which is in addition to the bare land value
and pertains to real property upon which the assessor has  calculated  a
contributory  value  for  the trees pursuant to guidelines for the valu-
ation of forestlands issued by the office of real property services.
  S 6. A forestland taxation task force is hereby established  to  exam-
ine,  evaluate  and make recommendations concerning the existing methods
of assessing and taxing private forestlands, and alternative methods  of
assessing  and  taxing  private  forestlands  which  are consistent with
promoting sustainable forestry practices, encouraging private investment
in working forests and maintaining open space.
  S 7. The forestland taxation task force shall consist of 7 members  to
be appointed as follows: 2 shall be appointed by the temporary president
of  the  senate,  2 shall be appointed by the speaker of the assembly, 1
shall be appointed by the minority leader of  the  senate,  1  shall  be
appointed  by  the  minority  leader  of  the  assembly,  and 1 shall be
appointed by the governor. The members of the task force shall include a
representative from each of the  following:  family  forest  operations,
timber  investment  management organizations, farm woodlot owners, local
governments, the forest products industry, private forest landowners and
environmental organizations. Vacancies in the  membership  of  the  task
force shall be filled in the manner provided for original appointments.
  S  8.  The  forestland taxation task force may meet within and without
the state, shall hold public hearings and shall have all the powers of a
legislative committee pursuant to the legislative law.  To  the  maximum
extent  feasible,  the  members  of  the task force shall be entitled to
request and receive, and shall utilize and be provided with such facili-
ties, resources and data of  any  court,  department,  division,  board,
bureau,  commission and agency of the state or any political subdivision
thereof as it may reasonably request to properly carry  out  its  powers
and duties pursuant to this act.
  S  9.  The members of the forestland taxation task force shall receive
no compensation for their services, but shall be  allowed  their  actual
and  necessary  expenses  incurred  in  the  performance of their duties
pursuant to this act.
  S 10. The forestland taxation task force shall report, to the governor
and the legislature, its findings, conclusions and recommendations on or
before April 30, 2011, and shall submit with its report such legislative
proposals as it deems necessary to implement its recommendations.
  S 11. This act shall take effect immediately and shall expire  and  be
deemed repealed May 1, 2011.

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Senate Bill S2418

Sponsored By

Archive: Last Bill Status - In Senate Committee Local Government Committee

Actions

Bill Amendments

2009-S2418 - Details

2009-S2418 - Summary

2009-S2418 - Sponsor Memo

2009-S2418 - Bill Text download pdf

2009-S2418A (ACTIVE) - Details

2009-S2418A (ACTIVE) - Summary

2009-S2418A (ACTIVE) - Sponsor Memo

2009-S2418A (ACTIVE) - Bill Text download pdf

Comments

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Senate Bill S2418

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Sponsored By

Catharine Young

Archive: Last Bill Status - In Senate Committee Local Government Committee

Actions

Bill Amendments

2009-S2418 - Details

2009-S2418 - Summary

2009-S2418 - Sponsor Memo

2009-S2418 - Bill Text download pdf

2009-S2418A (ACTIVE) - Details

2009-S2418A (ACTIVE) - Summary

2009-S2418A (ACTIVE) - Sponsor Memo

2009-S2418A (ACTIVE) - Bill Text download pdf

Comments