Bill Text: NY S04860 | 2019-2020 | General Assembly | Introduced

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Bill Title: Exempts certain old-growth forests from private property taxation.

Spectrum: Partisan Bill (Republican 1-0)

Status: (Introduced - Dead) 2020-01-08 - REFERRED TO LOCAL GOVERNMENT [S04860 Detail]

Download: New_York-2019-S04860-Introduced.html

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                STATE OF NEW YORK
        ________________________________________________________________________
                                          4860
                               2019-2020 Regular Sessions
                    IN SENATE
                                     March 27, 2019
                                       ___________
        Introduced  by  Sen.  RANZENHOFER -- 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  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:
     1    Section 1. Subparagraph (ii) of paragraph  (a)  of  subdivision  1  of
     2  section 480-a of the real property tax law, as amended by chapter 396 of
     3  the  laws  of  2008, is amended and a new subparagraph (iii) is added to
     4  read as follows:
     5    (ii) participation in a forest certification program (such  as  Forest
     6  Stewardship  Council  certification,  Sustainable  Forestry  Initiative;
     7  American Tree Farm Program, etc.) recognized in the regulations  of  the
     8  department[.]; or
     9    (iii)  as  to  an  "old-growth"  eligible  tract, a plan that includes
    10  provisions that the old-growth forest be protected with minimum  manage-
    11  ment  or  disturbance  that only considers passive recreational opportu-
    12  nities with no construction or commercial removal  of  trees.  In  those
    13  provisions,  the  protection  of  the  old-growth  forest  from invasive
    14  species and diseases may be considered.
    15    § 2. Paragraph (h) of subdivision 1 of section 480-a of the real prop-
    16  erty tax law is relettered paragraph (i) and  a  new  paragraph  (h)  is
    17  added to read as follows:
    18    (h)  "Old-growth eligible tract" shall mean a tract that conforms with
    19  the definition of "old-growth forest" contained in  subdivision  six  of
    20  section 45-0105 of the environmental conservation law and that the owner
    21  of such tract has elected to declare as an "old growth" tract.
    22    § 3. Paragraph (d) of subdivision 5 of section 480-a of the real prop-
    23  erty  tax  law  is  relettered  paragraph (e) and a new paragraph (d) is
    24  added to read as follows:
         EXPLANATION--Matter in italics (underscored) is new; matter in brackets
                              [ ] is old law to be omitted.
                                                                   LBD00687-01-9
        S. 4860                             2
     1    (d) No cutting of forest crop shall be permitted in any  approved  old
     2  growth eligible tract except to protect the old growth forest from inva-
     3  sive species or disease.
     4    §  4.  Subdivision  6 of section 480-a of the real property tax law is
     5  amended by adding a new paragraph (e) to read as follows:
     6    (e) No cutting of forest crop shall be mandated or  permitted  in  any
     7  approved  old  growth  eligible  tract  except to protect the old growth
     8  forest from invasive species or disease.
     9    § 5. This act shall take effect immediately and shall apply to taxable
    10  years beginning on and after the first of January  next  succeeding  the
    11  date on which it shall have become a law.