S T A T E O F N E W Y O R K
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8643
2017-2018 Regular Sessions
I N A S S E M B L Y
September 1, 2017
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Introduced by M. of A. D'URSO -- read once and referred to the Committee
on Real Property Taxation
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
department[.]; OR
(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.
§ 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 AND THAT THE OWNER
OF SUCH TRACT HAS ELECTED TO DECLARE AS AN "OLD GROWTH" TRACT.
§ 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:
EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
[ ] is old law to be omitted.
LBD10459-01-7
A. 8643 2
(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.
§ 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.
§ 5. This act shall take effect immediately and shall apply to taxable
years beginning on and after the first of January next succeeding the
date on which it shall have become a law.