2023 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.