S3189-2011 - NY Senate Open Legislation - Exempts certain old growth forests from taxation

Exempts certain old growth forests from private property taxation.

Sponsor: RANZENHOFER / Committee: LOCAL GOVERNMENT
Law Section: Real Property Tax Law / Law: Amd S480-a, RPT L

S3189-2011 Actions

Jan 19, 2012: PRINT NUMBER 3189A
Jan 19, 2012: AMEND AND RECOMMIT TO LOCAL GOVERNMENT
Jan 4, 2012: REFERRED TO LOCAL GOVERNMENT
Jun 24, 2011: COMMITTED TO RULES
May 24, 2011: ADVANCED TO THIRD READING
May 23, 2011: 2ND REPORT CAL.
May 18, 2011: 1ST REPORT CAL.772
Feb 11, 2011: REFERRED TO LOCAL GOVERNMENT

S3189-2011 Meetings

Local Government: May 18, 2011

S3189-2011 Calendars

Floor Calendar: May 23, 2011 , Floor Calendar: May 24, 2011 , Floor Calendar: May 25, 2011 , Floor Calendar: Jun 1, 2011 , Floor Calendar: Jun 2, 2011 , Floor Calendar: Jun 6, 2011 , Floor Calendar: Jun 7, 2011

S3189-2011 Votes

VOTE: COMMITTEE VOTE: - Local Government - May 18, 2011

Ayes (5): Martins, Ball, McDonald, Oppenheimer, Klein
Ayes W/R (3): Little, Ritchie, Stewart-Cousins

S3189-2011 Memo

BILL NUMBER:S3189

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.

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
paragraph (d) as paragraph (e) and new paragraph (d) 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
invasive species or disease.

Section 4 - subdivision 6 of section 480-a is amended to add a new
paragraph (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 effect January 1, 2012
and shall apply to taxable years beginning on and after such date.

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 communities, 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 fanning
impossible.

Over the years, a few owners have continued to leave these woods
essentially 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 of2008.
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
management 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 of2008,
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:
New bill. RPTL 480-a offers partial real
property tax exemptions for managed forest lands; Environmental
Conservation Law Article 45 contains definitions of old growth forest
and restrictions related to public lands.

FISCAL IMPLICATIONS:
None to State.

EFFECTIVE DATE:
This act shall take effect January 1, 2012.

S3189-2011 Text

 S T A T E   O F   N E W   Y O R K
 
                                          3189
 2011-2012 Regular Sessions
 I N  SENATE
 February 11, 2011
 
 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 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:

 EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
 [ ] is old law to be omitted.
 LBD04830-02-1
        S. 3189                             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 INVA
 SIVE SPECIES OR DISEASE.
 

S  5.  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.
 

S 5. This act shall take effect January 1, 2012  and  shall  apply  to
 taxable years beginning on and after such date.

S3189-2011: Exempts certain old growth forests from taxation