NY State Senate Bill 2013-S3895A

Senate Bill S3895A

2013-2014 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 29, 2014	print number 3895a
Jan 29, 2014	amend and recommit to local government
Jan 08, 2014	referred to local government
Feb 26, 2013	referred to local government

Bill Amendments

Original

A (Active)

2013-S3895 - 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
2011-2012: S857

2013-S3895 - 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.

2013-S3895 - Sponsor Memo

                                BILL NUMBER:S3895

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, 2013.

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 ate becoming more assertive in finding ways to increase
property values, some have changed 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:  2011,2012: S.857 Referred to Local Government
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:; Immediately, and shall be deemed to have been in full
force and effect on and after January 1, 2013.

2013-S3895 - Bill Text download pdf

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

                                  3895

                       2013-2014 Regular Sessions

                            I N  S E N A T E

                            February 26, 2013
                               ___________

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, 2013.






 EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                      [ ] is old law to be omitted.
                                                           LBD06902-01-3

2013-S3895A (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
2011-2012: S857

2013-S3895A (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.

2013-S3895A (ACTIVE) - Sponsor Memo

                                BILL NUMBER:S3895A

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, 2014.

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 have changed 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:  2011,2012: S.857 Referred to Local Government
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: immediately, and shall be deemed to have been in full
force and effect on and after January 1, 2014.

2013-S3895A (ACTIVE) - Bill Text download pdf

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

                                 3895--A

                       2013-2014 Regular Sessions

                            I N  S E N A T E

                            February 26, 2013
                               ___________

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 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, 2014.





 EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                      [ ] is old law to be omitted.
                                                           LBD06902-02-4

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