NY Real Prop Tax L § 480 (2021)
2021 New York Laws RPT - Real Property Tax Article 4 - Exemptions Title 2 - Private Property 480 - Forest and Reforested Lands.

§  480. Forest and reforested lands. 1. In view of the benefits to the state and the municipal corporations therein which will  accrue  through the  reforestation  of idle lands, eligible tracts of forest land may be granted an exemption from taxation as hereinafter provided.   2. As used in this section:  (a) "Eligible tract" means a tract of forest land of at least  fifteen acres  which  has  been  planted  with an average of not less than eight hundred trees per acre, or which has been underplanted with  an  average of  not  less  than  three  hundred  trees  per  acre, or upon which the majority of the mature timber has been removed in such a  manner  as  to insure  a  crop of merchantable timber or pulpwood or upon which, at the time of classification, there is an immature stand sufficient to produce such a crop within thirty years. Any  part  of  such  tract  covered  by water,  or  consisting  of  a  bog or ledge, or otherwise unsuitable for planting or underplanting, shall be excluded in determining the  average number of trees planted or underplanted per acre.  (b)  "Forest  land"  includes  not  only  lands on which there is tree growth, but also lands which are best adapted to tree growth.  (c) "Planted" means the setting of suitable forest tree species.  (d) "Underplanted" means the setting of suitable forest  tree  species upon land that at the time of planting has some natural forest growth.  (e)  "Immature  stand" means trees which are left primarily for forest crop production after the removal of a majority of the mature stand.   3. (a) Eligible tracts shall be separately assessed  for  purposes  of taxation upon the basis of the value of the land, including the value of any  buildings  or  structures  thereon, but excluding the value of such planted or underplanted trees or natural reproduction. The assessment of an eligible tract shall be no higher than the valuation of similar lands without substantial forest growth situated in the same town  and  at  no time shall it exceed the valuation fixed at the time the application for classification  is  filed  as  hereinafter  provided,  except  that such assessment  may  be  increased  or  decreased  without  regard  to   the provisions  of  this  subdivision  to  reflect  a  change  in  level  of assessment on the assessment roll of the assessing unit, as provided  in title two of article twelve of this chapter.  (b)  The  commissioner  shall  certify a change in level of assessment factor subject to the provisions of title two of article twelve of  this chapter.  (c)  Such land shall be so assessed so long as the forest growth shall remain uncut. Upon the  removal  of  the  forest  growth,  it  shall  be assessed without regard to the provisions of this section.   4.  The  owner of an eligible tract may file with the assessors of the town  in  which  such  tract  is  located  a  verified  application  for classification   under  this  section.  Application  shall  be  made  in duplicate on forms furnished by the conservation department, which shall contain a description of the land sufficient to identify the  tract  and the necessary information as to the planting or underplanting or natural reproduction.  Upon  the filing of such application, the assessors shall send a copy thereof to the conservation department for its  approval  or disapproval. If the conservation department approves the application, it shall  file certificates of approval, classifying such tract as forested or reforested land, with the assessors and with the county clerk of  the county  in  which  the  tract is situated. The county clerk shall record such certificates in the book of miscellaneous records.  All  tracts  so classified  shall  be  subject to the provisions of this section and the obligations thereof shall devolve upon and the benefits thereof inure to the owner, his successors  or  assigns.  The  state  and  its  political subdivisions shall also be bound thereby.    5.  Whenever  any  cutting  of  the forest growth on any such tract of forest land is proposed, the owner shall give not less than thirty days' notice to the assessors and shall pay as a tax to the supervisor of  the town  in  which  such  land  is situated, six per centum of the stumpage value  of  the timber when cut, which shall be assessed by the assessors within such thirty-day period. Except as otherwise provided herein, such assessment and tax shall be treated in  all  respects  the  same  as  an assessment  and  tax  on  the land and such tax shall be paid before the removal of such timber from the premises so classified. Such  tax  shall be  a  lien  upon  the cut timber and upon the lands so classified until paid and may be enforced by an action in the name of  the  town  in  any court  of  competent  jurisdiction.  It  shall  be a misdemeanor for any person to remove the timber from such premises before the tax  is  paid. Notwithstanding  the foregoing provisions of this subdivision, the owner of any land so classified may annually cut for his own use, free of tax, wood or timber from such land to a  stumpage  value  not  in  excess  of twenty-five  dollars and may also, with the approval of the conservation department, make thinnings for the improvement of the forest growth.   6. Two-thirds of any tax received pursuant to this  section  shall  be distributed  to  the  town  and  one-third  to  the  school  district or districts, or portions thereof, within the town in which such  tract  is situated.  If  such  tract is situated in more than one school district, wholly or partly within such  town,  the  several  school  districts  or portions  thereof within the town shall share in the amount allocated to the school districts in the proportion that the number of acres in  each such  school  district  or  portion thereof within the town bears to the aggregate number of acres in all of such school  districts  or  portions thereof  within  the  town.  The  amount  allocated to the town shall be retained by the supervisor for general  town  purposes  and  the  amount allocated  for  school  district purposes shall forthwith be paid by the supervisor to the proper  fiscal  officer  of  the  school  district  or districts.   7.  An  owner  may  withdraw his tract from such classification at any time by payment of the tax of  six  per  centum  of  the  value  of  the standing  timber.  If  an  owner  desires  to  withdraw  his  tract from classification he may agree with the assessors and supervisor as to  the stumpage  value  of  the  forest  growth.  In  case of dispute as to the stumpage value of wood  or  timber  so  classified  and  withdrawn  from classification,  the  six  per  centum  value  of the standing timber so withdrawn, shall be assessed by the assessors within  thirty  days  from the  time  they  are required so to do by the owner. Such assessment and tax shall be treated in all respects the same as an assessment  and  tax on  the land, except as otherwise herein provided. The supervisor of the town may maintain an action  in  any  court  of  competent  jurisdiction against the owner of the land for the recovery of any tax due and unpaid under this section.   8.  When  in  the  judgment  of  the  conservation department any such classified tract contains on the average forty thousand  board  feet  of merchantable  soft  wood  per  acre,  or  twenty  thousand board feet of merchantable hard wood per acre (or in case of mixtures of the two kinds of woods, the relative percentages of such amounts), the department  may notify  the owner that two years from the date of service of the notice, the tax of six per centum of the stumpage value  of  the  forest  growth will  be  due  and  that  the  tract  will  thereupon  be withdrawn from classification under this section.  The  conservation  department  shall notify  the  supervisor  to  proceed to collect such tax when due, which collection may be enforced by action or foreclosure of  lien  as  herein provided. The six per centum value of the timber contained on such tract  shall be assessed by the assessors within thirty days from the time they are  required  so  to do by the conservation department. Such assessment and tax shall be treated in all respects the same as an  assessment  and tax  on the tract except that if such owner, within the two-year period, cuts such timber as directed by the conservation department according to the principles of practical forest management,  the  tax  on  the  uncut forest  growth shall not become due and the tract shall not be withdrawn from classification as long as  the  owner  thereof  shall  continue  to manage the same in the manner prescribed by the conservation department.   9.  No  lands  shall  be  classified  pursuant  to  this section after September first, nineteen hundred seventy-four. As to  lands  classified pursuant to this section prior to such date, the owner thereof may elect to continue to have such lands so classified, subject to all the duties, responsibilities  and  privileges under this section, or he may elect to make application for certification  pursuant  to  section  four  hundred eighty-a hereof.