Bill Text: NY S05370 | 2021-2022 | General Assembly | Introduced

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Bill Title: Expands eligibility of privately owned forest land for a partial real property tax exemption; reduces the amount of acreage needed to qualify from 50 to 25 acres.

Spectrum: Partisan Bill (Republican 2-0)

Status: (Introduced - Dead) 2022-01-05 - REFERRED TO LOCAL GOVERNMENT [S05370 Detail]

Download: New_York-2021-S05370-Introduced.html

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                STATE OF NEW YORK
        ________________________________________________________________________

                                          5370

                               2021-2022 Regular Sessions

                    IN SENATE

                                      March 3, 2021
                                       ___________

        Introduced by Sen. OBERACKER -- 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 eligibility of
          privately owned forest land for a real property tax exemption

          The  People of the State of New York, represented in Senate and Assem-
        bly, do enact as follows:

     1    Section 1. Paragraph (e) of subdivision 1 of section 480-a of the real
     2  property tax law, as amended by chapter 428 of  the  laws  of  1987,  is
     3  amended to read as follows:
     4    (e) "Eligible tract" shall mean a tract of privately owned forest land
     5  of  at  least  [fifty]  twenty-five  contiguous  acres, exclusive of any
     6  portion thereof not devoted to the production of forest  crops,  timber,
     7  pulp,  biomass,  low-grade wood products, wildlife, fruits or mushrooms.
     8  Lands divided by federal, state, county  or  town  roads,  easements  or
     9  rights-of-way,  or  energy  transmission corridors or similar facilities
    10  will be considered contiguous  for  purposes  of  this  section,  unless
    11  vehicular access for forest management purposes is precluded. Lands from
    12  which  a  merchantable  forest crop has been cut or removed within three
    13  years prior to the time of  application  for  certification  under  this
    14  section  will  be  ineligible  unless such cutting or removal was accom-
    15  plished under a forest management [program] plan designed to provide for
    16  the continuing production of merchantable forest crops.
    17    § 2. This act shall take effect immediately.



         EXPLANATION--Matter in italics (underscored) is new; matter in brackets
                              [ ] is old law to be omitted.
                                                                   LBD10092-01-1