What's happening
This bill exempts certain old-growth forests in New York from property taxes if they are protected and not commercially logged.
Why it matters
Incentivizes long-term conservation. By exempting old-growth forests from property taxes if they remain unlogged and protected, the bill encourages private landowners to preserve ecologically valuable forests rather than clear or develop them for financial reasons.
Limits commercial exploitation. The new language strictly prohibits any commercial tree removal or construction in designated old-growth tracts, ensuring that these forests remain undisturbed and function as important natural habitats.
Allows only minimal human intervention. The only permissible management activities are those aimed at protecting the forest from invasive species or disease, reinforcing the goal of passive protection rather than active manipulation or resource extraction.
Clarifies and formalizes the definition of ‘old-growth’. By tying eligibility to a specific legal definition and requiring landowner election, the bill sets clear standards for what qualifies, reducing ambiguity and potential loopholes in enforcement.
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Who cares
Headline styles
Protect Old Growth Forests
Plain English, a few words. Used as the page title.
Sponsors
No co-sponsors yet.
History
- Referred to local government
- Referred to local government
Companion bill
The same bill in the other chamber. A bill becomes law when one version passes both houses and the governor signs it, so either number can carry it.
Protect Old Growth Forests
In Assembly Committee · Real Property Taxation · Sponsor Anthony D'Urso
Full text
2 pagesUnderlined is new[Struck] is removedOfficial text on nysenate.gov ↗
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 Assembly, 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 management or disturbance that only considers passive recreational opportunities 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 property 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 property 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.
LBD00687-01-9
S. 4860 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 invasive 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.
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 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.
Read the full memo (702 words)
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.
Summaries, headlines and scores are AI-generated from the official bill text. How we score bills. Source: NYS Open Legislation.