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STATE OF NEW YORK
________________________________________________________________________

10386

IN ASSEMBLY

May 24, 2012
___________

Introduced  by M. of A. SCHIMEL -- read once and referred to the Commit-
  tee on Real Property Taxation

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:

  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  MANAGE-
MENT  OR  DISTURBANCE  THAT ONLY CONSIDERS PASSIVE RECREATIONAL OPPORTU-
NITIES 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.
  S 2. Paragraph (h) of subdivision 1 of section 480-a of the real prop-
erty 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.
  S 3. Paragraph (d) of subdivision 5 of section 480-a of the real prop-
erty  tax  law  is  relettered  paragraph (e) and a new paragraph (d) is
added to read as follows:
  (D) NO CUTTING OF FOREST CROP SHALL BE PERMITTED IN ANY  APPROVED  OLD
GROWTH ELIGIBLE TRACT EXCEPT TO PROTECT THE OLD GROWTH FOREST FROM INVA-
SIVE SPECIES OR DISEASE.
  S  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:

 EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                      [ ] is old law to be omitted.
                                                           LBD04830-05-2
A. 10386                            2

  (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.
  S  5.  This  act  shall take effect January 1, 2013 and shall apply to
taxable years beginning on and after such date.