Exempts certain old growth forests from private property taxation.
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.