What's happening
This bill lowers the minimum acreage for forest land tax exemption from 50 to 25 acres and expands eligible land uses.
Why it matters
More landowners can now qualify for tax relief. , as the lower 25-acre threshold makes it much easier for small forest owners to benefit, possibly encouraging better land stewardship and conservation among private owners.
Expanded list of qualifying land uses. means that not just timber, but also pulp, biomass, low-grade wood products, wildlife, fruits, and mushrooms production now count—recognizing and supporting a wider range of sustainable forest-based activities.
Potential increase in sustainable land management. By broadening what counts and lowering the acreage requirement, the law may incentivize more landowners to keep their land forested and managed under approved plans, reducing the risk of land fragmentation or development.
Economic impact and rural support. The changes could provide a financial boost to rural communities, allowing more diverse small-scale forest businesses to access property tax reductions, thus encouraging economic activity tied to healthy forests.
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Who cares
Headline styles
Expand Forest Tax Exemptions
Plain English, a few words. Used as the page title.
Sponsors
No co-sponsors yet.
History
- Referred to local government
- Referred to local government
Full text
1 pageUnderlined is new[Struck] is removedOfficial text on nysenate.gov ↗
STATE OF NEW YORK
4082
2019-2020 Regular Sessions
IN SENATE
February 27, 2019
Introduced by Sen. SEWARD -- 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 Assembly, do enact as follows:
Section 1. Paragraph (e) of subdivision 1 of section 480-a of the real property tax law, as amended by chapter 428 of the laws of 1987, is amended to read as follows:
(e) "Eligible tract" shall mean a tract of privately owned forest land of at least [fifty] twenty-five contiguous acres, exclusive of any portion thereof not devoted to the production of forest crops, timber, pulp, biomass, low-grade wood products, wildlife, fruits or mushrooms. Lands divided by federal, state, county or town roads, easements or rights-of-way, or energy transmission corridors or similar facilities will be considered contiguous for purposes of this section, unless vehicular access for forest management purposes is precluded. Lands from which a merchantable forest crop has been cut or removed within three years prior to the time of application for certification under this section will be ineligible unless such cutting or removal was accomplished under a forest management [program] plan designed to provide for the continuing production of merchantable forest crops.
§ 2. This act shall take effect immediately.
EXPLANATION--Matter in italics (underscored) is new; matter in brackets
[ ] is old law to be omitted.
LBD05962-03-9
Reflowed for reading: line numbers and page breaks removed. Cite the official text.
Sponsor's memo
Title of bill
An act to amend the real property tax law, in relation to eligibility of privately owned forest land for a real property tax exemption
Purpose
To expand the eligibility of privately owned forest land for a partial real property tax exemption.
Summary of provisions
Section one: Paragraph (e) of subdivision 1 of Section 480-a of the Real Property Tax Law, as amended by Chapter 428 of the Laws of 1987, is amended to change the number of acres required from fifty contiguous acres to twenty-five contiguous acres. In addition, the bill adds timber, pulp, biomass, low-grade wood products, wildlife, fruits or mushrooms to the definition of "eligible tract" in terms of excluding areas devoted to their production.
Justification
The majority of New York State's land is forested and offers many bene- fits, including forest products, natural habitats for wildlife, beauti- ful recreational areas, and clean air. Chapter 428 of the Laws of 1987 recognized the need to protect forests from improper harvesting and provided the owners of forestland a fair and equitable long-range taxa- tion program, which would encourage sound forest management practices on their land. This is even more important today. Therefore, the bill will allow owners of forested property to participate in this program with 25 contiguous acres rather than the current requirement of 50 contiguous acres, the goal being to improve participation in the forest management program by increasing the number of qualified landowners, which will protect more of our valuable forestland. This will thereby encourage a more ecologically sound approach to forest management. Healthy managed forests sequester more carbon than do unmanaged and over-mature forests, and it is vital we ensure as many landowners as possible have access to the program.
Legislative history
New bill.
Fiscal implications
To be determined.
Effective date
This act shall take effect immediately.
Summaries, headlines and scores are AI-generated from the official bill text. How we score bills. Source: NYS Open Legislation.