NY State Senate Bill 2011-S857

Senate Bill S857

2011-2012 Legislative Session

Excludes the value of trees for the purposes of real property tax assessments in certain counties

download bill text pdf

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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Actions

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	Assembly Actions - Lowercase Senate Actions - UPPERCASE
Jan 04, 2012	referred to local government
Jan 05, 2011	referred to local government

2011-S857 (ACTIVE) - Details

Current Committee:: Senate Local Government
Law Section:: Real Property Tax Law
Laws Affected:: Amd §305, RPT L
Versions Introduced in Other Legislative Sessions:: 2009-2010: S2261
2013-2014: S3895

2011-S857 (ACTIVE) - Summary

Excludes the value of trees for the purposes of real property tax assessments in the counties of Allegany, Cattaraugus, Chautauqua, Chemung, Schuyler, Steuben and Yates.

2011-S857 (ACTIVE) - Sponsor Memo

                                 BILL NUMBER:  S857

 TITLE OF BILL :
An act to amend the real property tax law, in relation to excluding
the value of trees for the purposes of assessment in certain counties


 PURPOSE :
This bill excludes the value of trees for the purposes of real
property tax assessments in the Southern Tier.

 SUMMARY OF PROVISIONS :

Section 305 of the Real Property Tax Law is amended to exclude the
value of trees for the purposes of real property tax assessments in
the Counties of Allegany, Cattaraugus, Chautauqua, Chemung, Schuyler,
Steuben and Yates, retroactively effective from January 1, 2011.

 JUSTIFICATION :
This legislation would exclude standing timber on privately owned
forestland in the Counties of Allegany, Cattaraugus, Chautauqua,
Chemung, Schuyler, Steuben and Yates from the definition of real
property for purposes of real property tax assessment. The escalating
costs of municipal services have placed tremendous pressure on the
real property tax system. Local governments have improved their
information management systems and are looking for ways to increase

their tax base. As assessors are becoming more assertive in finding
ways to increase property values, some are beginning to change their
assessment on forestlands by including the value of standing timber in
the assessment of forestlands.  Those applying this change note that
the current definition of real property includes the value of standing
timber in the assessment of forestlands. New assessments that attempt
to reflect current timber values can produce a steep tax increase on
these properties. The practical results are likely to be over
harvesting, liquidation cuttings or conversion to development. At the
very least, this policy is an incentive for landowners to practice
poor forest management.  Changing the definition of real property to
exclude standing timber on private forestland will simplify the
assessment process, reduce inequities and encourage landowners to
manage their forest resources in a more sustainable manner.

 LEGISLATIVE HISTORY :
2009-2010: S.2261-A Referred to Local Government
2007-2008: S.2868   Referred to Local Government
2006:      S.7762   Referred to Local Government

 FISCAL IMPLICATIONS :
To be determined.

 EFFECTIVE DATE :
Immediate, and shall be deemed to have been in full
force and effect on and after January 1, 2011.

2011-S857 (ACTIVE) - Bill Text download pdf

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

                                   857

                       2011-2012 Regular Sessions

                            I N  S E N A T E

                               (PREFILED)

                             January 5, 2011
                               ___________

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

AN ACT to amend the real property tax law, in relation to excluding  the
  value of trees for the purposes of assessment in certain counties

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

  Section 1. Section 305 of the real property  tax  law  is  amended  by
adding a new subdivision 4 to read as follows:
  4.  IN  THE  COUNTIES  OF  ALLEGANY, CATTARAUGUS, CHAUTAUQUA, CHEMUNG,
SCHUYLER, STEUBEN AND YATES, FOR PURPOSES OF REAL PROPERTY  TAX  ASSESS-
MENT,  THE  VALUE OF TREES SHALL BE EXCLUDED FOR THE PURPOSES OF ASSESS-
MENT.
  S 2. This act shall take effect immediately and  shall  be  deemed  to
have been in full force and effect on and after January 1, 2011.






 EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                      [ ] is old law to be omitted.
                                                           LBD03402-01-1

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