Senate Bill S4860

                                
 
BILL NUMBER: S4860

SPONSOR: RANZENHOFER
 
TITLE OF BILL:  An act to amend the real property tax law, in relation
to exempting certain old-growth forests from taxation

 
PURPOSE OR GENERAL IDEA OF BILL:

To encourage protection of privately-owned old growth forests in New
York.

 
SUMMARY OF SPECIFIC PROVISIONS:

Section 1- adds a new subparagraph (iii) to paragraph (a) of subdivision
1 of section 480-a of the Real Property Tax Law to provide that an "old
growth " tract will be eligible for the exemption under this section
provided the management plan for the tract meets certain conditions.

Section 2 - subdivision 1 of 480-a is amended to re-letter paragraph (h)
as paragraph (i) and new paragraph (h) defines an "old growth eligible
tract" for the purposes of this section.
              

Section 3 - subdivision 5 of section 480-a is amended to re-letter para-
graph (d) as paragraph (e) and new paragraph (e) provides that no
cutting of forest crop shall be permitted in any approved old growth
forest eligible tract except to protect the old growth forest from inva-
sive species or disease.

Section 4 - subdivision 6 of section 480-a is amended to add a new para-
graph (e) to provide that no cutting of forest crop shall be permitted
in any approved old growth forest eligible tract except to protect the
old growth forest from invasive species or disease.

Section 5 - provides that this act shall take 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.

 
JUSTIFICATION:

Although most of the primeval forests that once covered New York
State,and indeed the entire Northeast part of our country, were cleared
many years ago as settlers first moved west to develop farms and commu-
nities, there still remain small vestiges of this original forest tucked
away in overlooked corners of our state. Most of these areas remain
uncut because the terrain where they are located was so challenging that
logging was impracticable and farming impossible.

Over the years, a few owners have continued to leave these woods essen-
tially untouched either through oversight or a desire to protect this
unique asset. Old growth forests within public lands across the state
were given protection under Chapter 533 of the Laws of 2008.  However,
the old growth forest in private ownership across the state was not
addressed by this legislation. If these forests are allowed to be
destroyed, they are probably gone forever, and are certainly not
replaceable within our lifetimes, or the lifetimes of our children,
grandchildren and great-grandchildren. New York State has led the nation
in the protection of forests, beginning in 1895 with the Constitutional
protection of the Forest Preserve, and this bill will continue that
tradition.
Currently, Real Property Tax Law section 480-a offers property partial
property tax exemptions to forest lands under an approved forest manage-
ment plan that includes forest harvesting. This bill would expand this
section to afford this partial tax exemption to old growth forests, as
were defined in chapter 533 of the Laws of 2008, with an approved plan
of no harvesting except to protect the old growth forest from invasive
species or disease. Owners of old growth forests will no longer be
required to harvest their forests to receive a partial tax exemption,
and this will help and encourage them to preserve these irreplaceable
places.

It is important for all New Yorkers that we encourage preservation of
the old growth forests that remain so that generations to come can
appreciate what existed in our state before the advent of European
settlement .

 
PRIOR LEGISLATIVE HISTORY:

2017-18 - S.5160/A.8643 - LOCAL GOV'T/Real Property Taxation
2015-16 - S.1559/A.2174 - LOCAL GOV'T/Real Property Taxation
2013-14 - S.3028/A.1921-A - LOCAL GOV'T/Real Property Tax

RPTL 480-a offers partial real property tax exemptions for managed
forest lands; Environmental Conservation Law Article 45 contains defi-
nitions of old growth forest and restrictions related to public lands.

 
FISCAL IMPLICATIONS:

None to state.

 
EFFECTIVE DATE:
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 law.