S T A T E   O F   N E W   Y O R K
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                                  4953

                       2009-2010 Regular Sessions

                            I N  S E N A T E

                             April 27, 2009
                               ___________

Introduced  by Sen. THOMPSON -- read twice and ordered printed, and when
  printed to be committed to the Committee on Agriculture

AN ACT to amend the  agriculture  and  markets  law,  the  environmental
  conservation law, the general municipal law, the real property tax law
  and the town law, in relation to the practice of sustainable forestry

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

  Section 1. Legislative findings and purposes. Almost two-thirds of New
York State is covered with forest, with eighteen million  eight  hundred
thousand  acres  of  forest  covering  sixty-two  percent  of the state.
Through constitutional protection, New York State has reserved  approxi-
mately  three  million  acres  of  forest in the Adirondack and Catskill
parks. Approximately fifteen million eight hundred thousand acres remain
available for active economic use. Ninety-two percent of  this  land  is
privately owned and the remaining eight percent is publicly owned. It is
this  private  forest  that provides economic and commercial benefits to
the state.
  The practice of sustainable forestry on the available forest  land  of
the  state  constitutes  a  beneficial  and  desirable use of New York's
private forest resource. Forestry and  its  related  activities  involve
recreation,  tourism  and  industry, including manufacturing. The income
generated by these activities accounts for billions of dollars of  value
added to the economy of New York.
  The  forest  based  economy  in  New  York  provides employment. Forty
percent of these jobs are directly related to  wood  and  manufacturing.
This  generates  payrolls in excess of one billion seven hundred eighty-
nine million dollars, of which  one  billion  one  hundred  thirty-three
million  dollars  is  attributable to manufacturing. According to recent
studies, wood based manufacturing alone  contributed  two  billion  four
hundred  million  dollars  per year in gross state product. Shipments of
products attributable to wood were  greater  than  seven  billion  eight

 EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                      [ ] is old law to be omitted.
                                                           LBD05119-01-9
              

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hundred  million dollars. Forest based activity in New York accounts for
two percent of total employment and one percent of the total payroll  of
the  state.  Additionally,  the  paper  and  allied  products industries
contribute  an  additional  two billion three hundred million dollars in
payroll to their forty thousand employees.
  Forest management when sustainable is  uniquely  compatible  with  the
environment and is essential in ensuring that New Yorkers have clean air
and water for future generations. Underlying the practice of sustainable
forestry  is  the  continuous  growing, planting, nurturing, harvesting,
transporting and processing of forest products. These activities  recog-
nize  the forest as a renewable resource and contribute to the health of
the forest through new growth, the  creation  of  wildlife  habitat  and
recreational  resources.  Beautiful  landscapes and a working forest are
the results of the practice of sustainable forestry.
  It is the purpose of this act to recognize the practice of sustainable
forestry within the state, to safeguard the existence and  operation  of
sustainable  forestry  activities  and to encourage such forestry activ-
ities. In recognition of the fact that there are  practices  and  activ-
ities  which are inherent to and necessary for the practice of sustaina-
ble forestry, the legislature finds and determines that it is  necessary
to  take  reasonable steps to ensure that such sustainable practices are
allowed.
  The legislature declares the necessity for this  act  to  ensure  that
proper  stewardship  over  the privately owned forest lands of the state
contribute to the quality of life and continue to exist for the years to
come so that future generations of New Yorkers  can  continue  to  enjoy
quality forests.
  S  2.  Subdivision 3, paragraph d of subdivision 4, paragraphs b and d
of subdivision 9 and subdivision 11 of section 301  of  the  agriculture
and  markets law, subdivision 3 as amended by chapter 797 of the laws of
1992, paragraph d of subdivision 4 as amended by chapter 445 of the laws
of 2002, paragraph b of subdivision 9 as amended by chapter 440  of  the
laws  of 1993, paragraph d of subdivision 9 as amended by chapter 536 of
the laws of 2008, and subdivision 11 as separately amended  by  chapters
511 and 536 of the laws of 2008, are amended to read as follows:
  3.  "Farm  woodland"  means  land  used for the production for sale AT
RETAIL OR WHOLESALE of [woodland products] TREES AND  TIMBER,  including
but  not  limited  to logs, lumber, NUTS, BOUGHS, BARK, CHIPS, posts and
firewood. Farm woodland shall not include land used to produce Christmas
trees, WOODY BIOMOSS, MAPLE SAP or  land  used  for  the  processing  or
retail  merchandising of [woodland] WOOD products, EXCEPT AS PROVIDED IN
THIS ARTICLE.
  d. Farm woodland [which is part of land] which is [qualified] ELIGIBLE
for an agricultural assessment, [provided, however, that such farm wood-
land attributable to] WHICH FOR THIS PURPOSE SHALL INCLUDE any separate-
ly described and assessed parcel [shall] THAT DOES  not  exceed  [fifty]
ONE HUNDRED acres.
  b.  Woodland products from ELIGIBLE farm woodland [eligible to receive
an agricultural assessment,] not to exceed [two] FIVE  thousand  dollars
annually;
  d.  Maple  syrup  OR  SUGAR processed from maple sap [produced on land
used in agricultural production in  conjunction  with  the  same  or  an
otherwise  qualified  farm operation]. SUCH SYRUP OR SUGAR MUST BE PROC-
ESSED IN A FACILITY LOCATED ON FARMLAND OR FARM WOODLAND;
  11. "Farm operation" means the land,  FARM  WOODLAND,  SAP  AND  SYRUP
BOILING  HOUSES  and on-farm buildings, equipment, manure processing and

S. 4953                             3

handling facilities, and practices which contribute to  the  production,
preparation  and  marketing  of  crops,  livestock  [and]  OR  livestock
products as a  commercial  enterprise,  including  a  "commercial  horse
boarding  operation" as defined in subdivision thirteen of this section,
"timber processing" as defined in subdivision fourteen of  this  section
and  "compost,  mulch  or other biomass crops" as defined in subdivision
sixteen of this section. For purposes of this section, such farm  opera-
tion  shall  also  include  the production, management and harvesting of
"farm woodland", as defined in subdivision three of this  section.  Such
farm  operation  may  consist  of one or more parcels of owned or rented
land, which parcels may be contiguous or noncontiguous to each other.
  S 3. The environmental conservation law is amended  by  adding  a  new
section 9-0817 to read as follows:
S 9-0817. RIGHT TO SUSTAINABLE FOREST PRACTICES.
  1.  ANY  OWNER  OF  FOREST LAND IN EXCESS OF FIFTEEN ACRES WHICH HAS A
SUSTAINABLE FOREST PLAN APPROVED BY THE DEPARTMENT  OR  IS  AN  ELIGIBLE
TRACT  UNDER  SECTION FOUR HUNDRED EIGHTY, FOUR HUNDRED EIGHTY-A OR FOUR
HUNDRED EIGHTY-B OF THE REAL PROPERTY TAX LAW SHALL BE ENTITLED  TO  THE
PROTECTION OF THE RIGHT TO SUSTAINABLE FOREST PRACTICES REVIEW.
  2. THE COMMISSIONER SHALL, IN CONSULTATION WITH THE STATE FOREST PRAC-
TICE  BOARD, ISSUE OPINIONS UPON REQUEST FROM ANY PERSON AS TO WHETHER A
PARTICULAR FORESTRY PRACTICE IS SUSTAINABLE AND ENVIRONMENTALLY ACCEPTA-
BLE.
  3. SUSTAINABLE FOREST PRACTICES AND ENVIRONMENTALLY ACCEPTABLE  FORES-
TRY  PRACTICES  REFER  TO THOSE PRACTICES NECESSARY FOR CONTINUED FOREST
GROWTH, PRODUCTION, PREPARATION AND MARKETING OF FOREST PRODUCTS CARRIED
OUT IN A MANNER THAT COMPLIES WITH THIS CHAPTER AND WOULD ALLOW THE LAND
TO REMAIN CAPABLE OF ONGOING FOREST PRODUCT PRODUCTION.
  4. SUSTAINABLE FOREST PLAN IS A TWENTY-YEAR PLAN DEVELOPED BY THE LAND
OWNER AND A FORESTER THAT EVALUATED THE PROPOSED TRACT OF LAND  FOR  THE
PLANTING  OF  TREES,  MANAGEMENT  OF  TREES  AND  HARVEST  OF TREES IN A
SUSTAINABLE MANNER. THE PLAN MUST BE APPROVED BY THE DEPARTMENT,  IMPLE-
MENTED BY THE LAND OWNER AND RENEWED EVERY TEN YEARS.
  5.  IN  THOSE CASES WHERE THE COMMISSIONER DETERMINES THAT A MUNICIPAL
RULE, REGULATION, OR ORDINANCE IS IN CONFLICT WITH A  LANDOWNER'S  EXER-
CISE  OF  A  FOREST  PRACTICE  THAT  IS  SUSTAINABLE AND ENVIRONMENTALLY
ACCEPTABLE, A COPY OF THE DETERMINATION SHALL BE SENT TO  THE  LANDOWNER
AND  THE  AFFECTED MUNICIPALITY. THE MUNICIPALITY SHALL HAVE NINETY DAYS
TO AMEND OR MODIFY THE RULE, REGULATION OR ORDINANCE TO COMPLY WITH  THE
TERMS OF THE COMMISSIONER'S DECISION.
  IF  THE  MUNICIPALITY  DOES  NOT ACT WITHIN THE NINETY-DAY PERIOD, THE
PERSON WHO REQUESTED THE DETERMINATION MAY BRING A  PROCEEDING  PURSUANT
TO ARTICLE SEVENTY-EIGHT OF THE CIVIL PRACTICE LAW AND RULES AGAINST THE
MUNICIPALITY  TO ENFORCE COMPLIANCE WITH THE TERMS OF THE COMMISSIONER'S
DECISION.
  S 4. Section 96-b of the general municipal law is amended by adding  a
new subdivision 3 to read as follows:
  3.  NOTHING CONTAINED IN THIS SECTION SHALL BE DEEMED TO AUTHORIZE THE
LOCAL LEGISLATIVE BODY OF A COUNTY OR TOWN TO  UNREASONABLY  BURDEN  THE
SUSTAINABLE  CULTIVATION AND HARVESTING OF TREES EXCEPT AS MAY BE NECES-
SARY TO ALLOW SUCH BODY TO ADOPT LOCAL LAWS OR  ORDINANCES  DESIGNED  TO
PROTECT THEIR PUBLIC PROPERTY OR PUBLIC SAFETY.
  S  5.  The  real  property  tax law is amended by adding a new section
480-b to read as follows:
  S 480-B. SUSTAINABLE FOREST LANDS. 1. IN VIEW OF THE BENEFITS  TO  THE
STATE  AND  MUNICIPAL CORPORATIONS THEREIN WHICH WILL ACCRUE THROUGH THE

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PRACTICE OF SUSTAINABLE FORESTRY, ELIGIBLE TRACTS OF FOREST LAND MAY  BE
GRANTED AN EXEMPTION FROM INCREASED TAXATION AS HEREINAFTER PROVIDED.
  2. AS USED IN THIS SECTION:
  (A)  "ELIGIBLE TRACT" MEANS A TRACT OF FOREST LAND OF AT LEAST FIFTEEN
ACRES UPON WHICH MATURE TIMBER IS OR WILL BE REMOVED IN SUCH  MANNER  AS
TO  INSURE  A  CROP OF MERCHANTABLE TIMBER OR PULPWOOD OR UPON WHICH, AT
THE TIME OF CLASSIFICATION, THERE IS AN  IMMATURE  STAND  SUFFICIENT  TO
PRODUCE  SUCH A CROP WITHIN TWENTY YEARS. ANY PART OF SUCH TRACT COVERED
BY WATER, OR CONSISTING OF A WETLAND, OR OTHERWISE UNSUITABLE FOR PLANT-
ING OR UNDERPLANTING, SHALL BE EXCLUDED IN DETERMINING THE SIZE  OF  THE
ELIGIBLE TRACT.
  (B)  "FOREST  LAND"  INCLUDES  NOT  ONLY  LANDS ON WHICH THERE IS TREE
GROWTH, BUT ALSO LANDS WHICH ARE BEST ADAPTED TO TREE GROWTH.
  (C) "PLANTED" MEANS THE SETTING OF SUITABLE FOREST TREE SPECIES.
  (D) "UNDERPLANTED" MEANS THE SETTING OF SUITABLE FOREST  TREE  SPECIES
UPON LAND THAT AT THE TIME OF PLANTING HAS SOME NATURAL FOREST GROWTH.
  (E)  "IMMATURE  STAND" MEANS TREES WHICH ARE LEFT PRIMARILY FOR FOREST
CROP PRODUCTION AFTER THE REMOVAL OF THE MATURE STAND.
  (F) "SUSTAINABLE FOREST PLAN" MEANS A PLAN APPROVED PURSUANT TO SUBDI-
VISION FOUR OF SECTION 9-0817 OF THE ENVIRONMENTAL CONSERVATION LAW.
  3. (A) ELIGIBLE TRACTS SHALL BE SEPARATELY ASSESSED  FOR  PURPOSES  OF
TAXATION  UPON THE BASIS OF THE SOIL TYPE OF THE LAND. THE ASSESSMENT OF
AN ELIGIBLE TRACT SHALL BE NO HIGHER THAN  THE  AGRICULTURAL  ASSESSMENT
VALUE CALCULATED FOR WHAT IS PRESENTLY CLASSIFIED AS "MINERAL SOIL GROUP
8"  PURSUANT  TO  SECTION  370.8  OF  TITLE 1, VOLUME B "AGRICULTURE AND
MARKETS" OF THE NEW YORK CODE OF RULES AND REGULATIONS FOR MINERAL SOILS
HAVING A SOIL PRODUCTIVITY INDEX  OF  "29  OR  LESS-MARGINAL  CULTIVATED
USES"  OR  THE VALUATION OF SIMILAR LANDS WITH SUBSTANTIAL FOREST GROWTH
SITUATED IN THE SAME TOWN, WHICHEVER IS  LOWER.  AT  NO  TIME  SHALL  IT
EXCEED  THE  VALUATION FIXED AT THE TIME THE APPLICATION FOR CLASSIFICA-
TION IS FILED AS HEREINAFTER PROVIDED.
  (B) AS USED IN THIS SUBDIVISION, THE TERM "LEVEL OF ASSESSMENT"  MEANS
THE ASSESSED VALUATION OF THE TAXABLE PROPERTY IN THE ASSESSING UNIT.
  (C)  BUILDINGS  OR STRUCTURES HAVING ANY VALUE SHALL NOT BE CONSIDERED
PART OF AN ELIGIBLE TRACT.
  (D) INDUSTRIAL, COMMERCIAL OR  LAND  SUBDIVIDED  FOR  RESIDENTIAL  USE
SHALL  ALSO  BE  EXCLUDED FROM CONSIDERATION AS AN ELIGIBLE TRACT UNLESS
SUBJECT TO A CONSERVATION EASEMENT THAT  RESTRICTS  THE  FUTURE  USE  TO
FOREST OPEN SPACE.
  (E)  THE ASSESSOR IS HEREBY AUTHORIZED AND DIRECTED TO MAKE THE CHANG-
ES, IF ANY, OCCURRING AS A RESULT OF THE APPLICATION OF THIS SECTION  ON
THE  ASSESSMENT  ROLL  NOTWITHSTANDING THE FACT THAT HE MAY RECEIVE SUCH
CERTIFICATION AFTER THE FINAL COMPLETION,  VERIFICATION  AND  FILING  OF
SUCH  ASSESSMENT  ROLL.  OTHER LOCAL OFFICERS, INCLUDING SCHOOL AUTHORI-
TIES, HAVING CUSTODY AND CONTROL OF SUCH ROLL, ARE ALSO  HEREBY  AUTHOR-
IZED AND DIRECTED TO MAKE ANY SUCH CHANGES.
  (F)  SUCH LAND SHALL BE SO ASSESSED SO LONG AS THE FOREST GROWTH SHALL
REMAIN AND IS HARVESTED IN ACCORD WITH THE APPROVED  SUSTAINABLE  FOREST
PLAN.  UPON THE REMOVAL OF LAND FROM A SUSTAINABLE FOREST PLAN, IT SHALL
BE ASSESSED WITHOUT REGARD TO THE PROVISIONS OF THIS SECTION.
  4. THE OWNER OF AN ELIGIBLE TRACT MAY FILE WITH THE ASSESSORS  OF  THE
TOWN  IN  WHICH SUCH TRACT IS LOCATED A VERIFIED APPLICATION FOR CLASSI-
FICATION UNDER THIS SECTION. APPLICATION SHALL BE MADE IN  DUPLICATE  ON
FORMS  FURNISHED  BY  THE DEPARTMENT OF ENVIRONMENTAL CONSERVATION WHICH
SHALL CONTAIN A DESCRIPTION OF THE LAND SUFFICIENT TO IDENTIFY THE TRACT
AND THE NECESSARY INFORMATION AS TO THE  PLANTING  OR  UNDERPLANTING  OR

S. 4953                             5

NATURAL REPRODUCTION. UPON THE FILING OF SUCH APPLICATION, THE ASSESSORS
SHALL  SEND  A COPY THEREOF TO THE DEPARTMENT OF ENVIRONMENTAL CONSERVA-
TION FOR ITS APPROVAL OR DISAPPROVAL. IF SUCH  DEPARTMENT  APPROVES  THE
APPLICATION,  IT  SHALL  FILE CERTIFICATES OF APPROVAL, CLASSIFYING SUCH
TRACT AS SUSTAINABLE FOREST LAND, WITH THE ASSESSORS AND WITH THE COUNTY
CLERK OF THE COUNTY IN WHICH THE TRACT IS  SITUATED.  THE  COUNTY  CLERK
SHALL RECORD SUCH CERTIFICATES IN THE BOOK OF MISCELLANEOUS RECORDS. ALL
TRACTS  SO CLASSIFIED SHALL BE SUBJECT TO THE PROVISIONS OF THIS SECTION
AND THE OBLIGATIONS THEREOF SHALL DEVOLVE UPON AND THE BENEFITS  THEREOF
INURE  TO  THE OWNER, HIS SUCCESSORS OR ASSIGNS. THE STATE AND ITS POLI-
TICAL SUBDIVISIONS SHALL ALSO BE BOUND THEREBY.
  5. WHENEVER ANY CUTTING OF THE FOREST GROWTH  ON  ANY  SUCH  TRACT  OF
FOREST LAND IS PROPOSED, THE OWNER SHALL GIVE NOT LESS THAN THIRTY DAYS'
PRIOR NOTICE OF SUCH INTENT TO THE DEPARTMENT OF ENVIRONMENTAL CONSERVA-
TION.
  6.  AN  OWNER  MAY  WITHDRAW HIS TRACT FROM SUCH CLASSIFICATION AT ANY
TIME BY PAYING THE SAME AMOUNT AS THE AMOUNT OF TAX THAT WOULD HAVE BEEN
ASSESSED HAD THE CLAIMANT NOT BEEN ENROLLED IN THE PROGRAM.  IF AN OWNER
DESIRES TO WITHDRAW HIS TRACT FROM CLASSIFICATION HE MAY AGREE WITH  THE
ASSESSORS AND SUPERVISOR AS TO THE PAST TAX VALUE OF THE FOREST LAND. IN
CASE  OF  DISPUTE AS TO THE VALUE OF LAND SO CLASSIFIED AND SUBSEQUENTLY
WITHDRAWN FROM CLASSIFICATION, THE VALUE OF THE LAND SO WITHDRAWN  SHALL
BE  RE-ASSESSED  BY  THE ASSESSORS WITHIN THIRTY DAYS FROM THE TIME THEY
ARE REQUIRED TO DO SO. SUCH RE-ASSESSMENT AND TAX SHALL  BE  TREATED  IN
ALL  RESPECTS  THE  SAME AS AN ASSESSMENT AND TAX ON THE LAND, EXCEPT AS
OTHERWISE HEREIN PROVIDED. THE SUPERVISOR OF THE TOWN  MAY  MAINTAIN  AN
ACTION  IN  ANY COURT OF COMPETENT JURISDICTION AGAINST THE OWNER OF THE
LAND FOR THE RECOVERY OF ANY TAX DUE AND UNPAID UNDER THIS SECTION.
  7. WHEN IN JUDGMENT OF THE DEPARTMENT  OF  ENVIRONMENTAL  CONSERVATION
ANY  SUCH  CLASSIFIED TRACT NO LONGER HAS VALUE AS A SUSTAINABLE FOREST,
THE DEPARTMENT SHALL NOTIFY THE OWNER THAT TWO YEARS FROM  THE  DATE  OF
SERVICE  OF  THE  NOTICE THAT THE TRACT WILL THEREUPON BE WITHDRAWN FROM
CLASSIFICATION UNDER  THIS  SECTION.  THE  DEPARTMENT  OF  ENVIRONMENTAL
CONSERVATION  SHALL  NOTIFY  THE  ASSESSORS TO PROCEED, RE-ASSESS AND TO
COLLECT SUCH TAX WHEN DUE, WHICH COLLECTION MAY BE ENFORCED BY ACTION OR
LIEN AS HEREIN PROVIDED. SUCH TRACT SHALL BE RE-ASSESSED BY  THE  ASSES-
SORS  WITHIN THIRTY DAYS FROM THE TIME THEY ARE REQUIRED TO DO SO BY THE
DEPARTMENT. SUCH RE-ASSESSMENT AND TAX SHALL BE TREATED IN ALL  RESPECTS
THE  SAME  AS  AN  ASSESSMENT  AND  TAX ON THE TRACT EXCEPT THAT IF SUCH
OWNER, WITHIN THE TWO-YEAR PERIOD, MANAGES THE FOREST LAND  AS  DIRECTED
BY  THE  DEPARTMENT  ACCORDING  TO  THE PRINCIPLES OF SUSTAINABLE FOREST
MANAGEMENT, THE TAX ON THE FOREST LAND SHALL  NOT  BECOME  DUE  AND  THE
TRACT  SHALL  NOT  BE WITHDRAWN FROM CLASSIFICATION AS LONG AS THE OWNER
THEREOF SHALL CONTINUE TO MANAGE THE SAME IN THE  MANNER  PRESCRIBED  BY
THE DEPARTMENT.
  8.  NO  PENALTY  SHALL  OCCUR WHEN A CLASSIFICATION CHANGE OCCURS AS A
RESULT OF THE DEATH OF THE PROPERTY OWNER OR A PERMANENT  DISABILITY  OF
THE OWNER AFTER THE OWNER HAS REACHED THE AGE OF SIXTY-FIVE YEARS.
  9.  NO  LANDS  SHALL  BE CLASSIFIED PURSUANT TO THIS SECTION WHICH ARE
CURRENTLY ENROLLED IN  SECTION  FOUR  HUNDRED  EIGHTY  OR  FOUR  HUNDRED
EIGHTY-A  OF  THIS  ARTICLE  OR  WHICH  ARE  ELIGIBLE  FOR  AGRICULTURAL
ASSESSMENT.
  S 6. Section 263 of the town law, as amended by  chapter  602  of  the
laws of 2003, is amended to read as follows:
  S  263. Purposes in view. Such regulations shall be made in accordance
with a comprehensive plan and  designed  to  lessen  congestion  in  the

S. 4953                             6

streets;  to secure safety from fire, flood, panic and other dangers; to
promote health and general welfare; to provide adequate light  and  air;
to  prevent  the  overcrowding  of land; to avoid undue concentration of
population;  to make provision for, so far as conditions may permit, the
accommodation of solar  energy  systems  and  equipment  and  access  to
sunlight  necessary  therefor; TO FACILITATE THE PRACTICE OF SUSTAINABLE
FORESTRY AND SUSTAINABLE AGRICULTURE, TO PREVENT  ENVIRONMENTAL  DAMAGE,
TO  CONTROL  NON-POINT  SOURCE  POLLUTION AND TO PROMOTE CONSERVATION OF
NATURAL RESOURCES; to facilitate the practice of forestry; to facilitate
the adequate provision  of  transportation,  water,  sewerage,  schools,
parks and other public requirements. Such regulations shall be made with
reasonable consideration, among other things, as to the character of the
district  and  its  peculiar suitability for particular uses, and with a
view to conserving the value  of  buildings  and  encouraging  the  most
appropriate use of land throughout such municipality.
  S  7. This act shall take effect on the first of January next succeed-
ing the date on which it shall become a law and shall apply  to  assess-
ment  rolls  prepared  pursuant  to taxable status dates occurring on or
after its effective date.