2023 New York Laws › RPT - Real Property Tax › Article 4 - Exemptions › Title 2 - Private Property › 480-A - Taxation of Forest Land.

§ 480-a. Taxation of forest land. 1. As used in this section:
(a) "Approved management plan" shall mean:
(i)  a  plan  approved  by  the  department  for  the management of an
eligible tract which shall contain requirements and standards to  ensure
the  continuing production of a merchantable forest crop selected by the
owner. Every approved management plan shall set forth  requirements  and
standards  relating  to stocking, cutting, forest management access, and
any specified use of the eligible tract other than for the production of
a merchantable forest crop which is desired by the owner and  compatible
with or supportive of the continuing production of a merchantable forest
crop.  Such  plan  shall include provisions accommodating endangered and
threatened animals and plants. Such plan must be prepared  by  or  under
the direct supervision of a forester who may be the owner or an agent of
the  owner, including an industrial forester or a cooperating consultant
forester; or
(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.
(b) "Commitment" shall mean a declaration to the department made on an
annual  basis by the owner of a certified eligible tract committing such
tract to continued forest crop production for the  next  succeeding  ten
years under an approved management plan.
(c)  "Cooperating consultant forester" shall mean a qualified forester
who, or a qualified forestry consultant firm which, has entered into  an
agreement  with  the  department  under  the  New York state cooperating
consultant  foresters  program  pursuant  to  section  9-0713   of   the
environmental conservation law.
(d)   "Department"   shall   mean   the  department  of  environmental
conservation.
(e) "Eligible tract" shall mean a tract of privately owned forest land
of at least fifty contiguous acres, exclusive of any portion thereof not
devoted to the production of forest crops.  Lands  divided  by  federal,
state,  county  or  town  roads,  easements  or rights-of-way, or energy
transmission  corridors  or  similar  facilities  will   be   considered
contiguous  for  purposes  of  this section, unless vehicular access for
forest management purposes is precluded. Lands from which a merchantable
forest crop has been cut or removed within three years prior to the time
of application for certification under this section will  be  ineligible
unless   such  cutting  or  removal  was  accomplished  under  a  forest
management program designed to provide for the continuing production  of
merchantable forest crops.
(f)  "Forest land" shall mean land exclusively devoted to and suitable
for forest crop  production  through  natural  regeneration  or  through
forestation and shall be stocked with a stand of forest trees sufficient
to produce a merchantable forest crop within thirty years of the time of
original certification.
(g)   "Merchantable  forest  crop"  shall  mean  timber  or  pulpwood,
including veneer bolts, sawlogs, poles,  posts  and  fuelwood,  that  is
produced on forest land, has a value in the market and may be sold.
(h)  "Stumpage  value"  shall  mean  the  current  market  worth  of a
merchantable forest crop as it stands at  the  time  of  sale,  cutting,
required cutting or removal.
2.  (a)  An  owner  of  an  eligible tract may make application to the
department for certification under this section on forms  prescribed  by
the  department.  If the department finds that such tract is an eligible
tract it shall forward a certificate of approval to the  owner  thereof,

together  with  the approved management plan, and a copy of a commitment
certified by the department for the eligible tract.
(b)  The department shall, after public hearings, adopt and promulgate
rules  and  regulations  necessary  for  the   implementation   of   the
department's responsibilities pursuant to this section. Such regulations
relating  to approved management plans or amendments thereto may provide
for alternative or contingent requirements and standards  based  on  the
size  and  nature  of  the  tract  and  other  criteria  consistent with
environmentally and economically sound silvicultural practices.
(c) Any tract certified  pursuant  hereto  shall  be  subject  to  the
provisions  of  this  section.  The  obligations  of  this section shall
devolve upon and the benefits inure to the owner, his heirs,  successors
and assigns.
3.  (a)  To qualify for a forest land exemption under this section the
owner of a certified eligible tract shall:
(i) file the certificate of approval in the office of the clerk of the
county or counties in which such tract  is  situated.  Such  certificate
shall specify that the tract described therein is committed to continued
forest  crop production for an initial period of ten years. Upon receipt
of such certificate, the county clerk shall record the same in the books
kept for the recording of deeds and shall index the  same  in  the  deed
index  against  the  name  of the owner of the property. Until notice of
revocation of the certificate of approval has been recorded and  indexed
as provided in subdivision seven or eight of this section, a certificate
that  has  been  recorded and indexed pursuant to this subdivision shall
give notice that the certified tract is subject  to  the  provisions  of
this section; and
(ii)  prior  to  the taxable status date for the first assessment roll
upon which such exemption is sought, file  an  initial  application  for
exemption  with  the  appropriate  assessor  on  forms prescribed by the
commissioner. Such  application  must  be  accompanied  by  a  certified
commitment  issued by the department pursuant to subdivision two of this
section; and
(iii) prior to the taxable status date for each subsequent  assessment
roll  upon  which  such  exemption  is sought, file with the appropriate
assessor a certified commitment of such tract to continued  forest  crop
production  for  the  next  succeeding  ten  years  under  the  approved
management plan. Application for such commitment shall be  made  by  the
owner  of  such  tract  to  the  department, and the commitment shall be
certified by the department.
(b) If the assessor is satisfied that the requirements of this section
are met, he or she shall approve the application and such eligible tract
shall be exempt from taxation  pursuant  to  subdivision  four  of  this
section  to  be  effective as of the first taxable status date occurring
subsequent to  such  approval,  and  shall  continue  to  be  so  exempt
thereafter  upon receipt by the assessor of a certified commitment filed
in  accordance  with  subparagraph  (iii)  of  paragraph  (a)  of   this
subdivision and so long as the certification of the eligible tract shall
not be revoked by the department.
(c)  Failure on the part of the owner to file the certified commitment
in  any  year  following  initial  certification  will  result  in   the
termination  of  the  forest  land exemption under this section, if any,
applicable to the property for that and  succeeding  taxable  years  for
which  no  such commitments are filed. Failure to file a commitment will
not constitute a conversion of the  tract  or  breach  of  the  approved
management   plan,   pursuant  to  subdivision  seven  hereof,  and  the
commitment of the property to forest crop production under the  approved
management plan shall remain in force for the next succeeding nine years

following  the  last  taxable  year for which a certified commitment was
filed.
(d)  Following  failure  to file a certified commitment in one or more
years, in order to obtain a forest land exemption under this section, an
owner of a certified tract may submit  a  certified  commitment  to  the
assessor  before  the taxable status date in any subsequent year, except
that a new application under paragraph (a) of subdivision  two  of  this
section  and  subparagraph (i) of paragraph (a) of this subdivision also
shall be required if more than five years have elapsed since the owner's
last certified commitment was filed. Such new application also shall  be
required  whenever,  during  the preceding year, the approved management
plan has been amended with respect to the acreage or location of  forest
land committed to forest crop production under this section.
4.  (a)  Certified  eligible  tracts approved for exemption under this
section shall be exempt from taxation to the extent of eighty per centum
of the assessed valuation thereof, or to the extent  that  the  assessed
valuation exceeds the amount resulting from multiplying the latest state
equalization  rate  or,  where  a  special  equalization  rate  has been
established pursuant to  section  twelve  hundred  twenty-four  of  this
chapter  for the purposes of this section, the special equalization rate
by forty dollars per acre, whichever is the lesser.
(b) The assessed value of the exemption, if any, granted  pursuant  to
this  section shall be entered by the assessor on the assessment roll in
such manner as shall be prescribed by the commissioner.
(c) Where a special equalization rate  has  been  established  by  the
commissioner  pursuant  to  section  twelve  hundred twenty-four of this
chapter, the assessor is directed and authorized to recompute the forest
land  exemption  on  the  assessment  roll  by  applying  such   special
equalization  rate  instead  of  the  latest  state equalization rate in
computing the  forest  land  exemption,  and  to  make  the  appropriate
corrections  on  the assessment roll, subject to the provisions of title
two of article twelve of this chapter.  Upon  completion  of  the  final
assessment   roll  or,  where  a  special  equalization  rate  has  been
established, upon  recomputation  of  the  forest  land  exemption,  the
assessor shall certify to the department each exemption granted pursuant
to this section in a manner prescribed by the commissioner.
5.  (a)  Whenever  any  cutting of the merchantable forest crop on any
certified eligible tract is proposed during  the  period  of  commitment
pursuant  to subdivision three of this section, the owner shall give not
less than thirty days' notice to the department in  a  manner  and  upon
such  form  as  may  be  prescribed by the department. Such notice shall
include information as to the stumpage value,  amount  and  location  of
such cutting. The department shall, within fifteen days after receipt of
such  notice  from the owner, certify the stumpage value, if any, to the
owner and to the county treasurer of the county or counties in which the
tract is situated. No later than  thirty  days  after  receipt  of  such
certification  of  value, the owner shall pay a six percentum tax on the
certified stumpage value of the merchantable forest crop to such  county
treasurer.
(b)   Notwithstanding   the   provisions  of  paragraph  (a)  of  this
subdivision, if the stumpage value of a merchantable forest crop will be
determined  with  reference  to  a  scale  to  be  conducted  after  the
commencement of the proposed cutting, the owner may elect to be taxed in
accordance  with  this  paragraph.  Such election shall be made not less
than thirty days in advance of commencement  of  the  cutting,  in  such
manner  and  upon such form as may be prescribed by the department. Such
notice shall include information as to  the  estimated  volume,  scaling
method, and the schedule and length of the cutting period, not to exceed

one  year.  If  a  proper election has been made in accordance with this
paragraph, the department shall so notify the owner before  any  cutting
takes  place  on  the  eligible  tract,  and it shall certify the scaled
stumpage  value to the owner of the tract and to the county treasurer of
the county or counties when the cutting has  concluded.  No  later  than
thirty  days after the receipt of such certification of value, the owner
shall pay a six per centum tax on the stumpage value of the merchantable
forest crop to such county treasurer.
(c) In the event that  a  tax  required  by  this  subdivision  or  by
subdivision  six  of  this section shall not be timely paid, it shall be
levied and collected, together with any penalty or penalties  determined
pursuant to subdivision seven of this section, in the same manner and at
the  same  time  as other taxes imposed and levied on the next completed
tax roll of such county or counties.
(d) Notwithstanding the foregoing provisions of this  subdivision  and
the provisions of subdivision six of this section, the owner of any land
certified  under  this  section  may make all intermediate noncommercial
cuttings, as  prescribed  in  the  approved  management  plan,  and  may
annually  cut, in accordance with sound forestry practices, ten standard
cords or the equivalent for such owner's own  use,  without  notice  and
free of tax imposed by this section.
6.  (a)  The department may serve notice upon the owner of a certified
tract directing such owner to  make  a  cutting  as  prescribed  in  the
approved management plan for such tract. Should such cutting involve the
sale  or utilization of a merchantable forest crop, not less than thirty
days in advance of cutting the owner shall give notice to the department
of the stumpage value, amount and location of  the  cutting  on  a  form
prescribed  by  the department. The department shall within fifteen days
after receipt of such notice from the owner, certify the stumpage value,
if any, to the owner and to  the  county  treasurer  of  the  county  or
counties  in  which  such  tract  is situated. No later than thirty days
after receipt of such certification of value, the owner shall pay a  six
per centum tax on the certified stumpage value to such county treasurer.
(b)  Any  cutting of a merchantable forest crop under this subdivision
must be conducted within two years from  the  date  of  service  of  the
notice  upon  the  owner  issued  by the department. Upon failure of the
owner within such period to conduct such cutting, the  department  shall
certify  to the owner and the county treasurer of the county or counties
the stumpage value of such  merchantable  forest  crop.  No  later  than
thirty  days  after  receipt  of  such certification of value, the owner
shall pay a six per centum tax on the certified stumpage value  to  such
county treasurer.
(c) Any noncommercial cutting under this subdivision must be conducted
within  one  year  from the date of service of the notice upon the owner
issued by the department.
(d) If such owner, within the period prescribed by  this  subdivision,
makes  such  cuttings  as  directed  by  the department, the tract shall
continue to be certified as long as the owner shall continue  to  comply
with  the  provisions  of this section and manage the same in the manner
prescribed in the approved management plan for such tract.
7. (a) The department shall, after notice and hearing, issue a  notice
of  violation  of this section for any certified tract whenever it finds
that:
(i) any tract or portion thereof is converted to a use which precludes
management of the land for forest crop production; or
(ii) the owner fails to give notice of  a  proposed  cutting  on  such
tract  or  fails to timely pay the appropriate tax on the stumpage value

of the merchantable forest crop determined pursuant to subdivision  five
or six of this section; or
(iii)  the owner fails to comply with the approved management plan for
such tract at any time during the commitment period; or
(iv) the owner fails to make a timely cutting in accordance  with  the
provisions of subdivision six of this section after service of notice by
the department to make such a cutting.
(b)   Notwithstanding  the  finding  of  an  occurrence  described  by
subparagraph (ii), (iii) or (iv) of paragraph (a) of  this  subdivision,
the  department,  upon  prior  notice  to  the appropriate assessor, may
determine that a violation has not occurred if the failure to comply was
due to reasons beyond the control of the owner and such failure  can  be
corrected forthwith without significant effect on the overall purpose of
the management plan.
(c)  The owner of such tract, following the issuance of such notice by
the department for one or more of the reasons set forth in paragraph (a)
of this subdivision, shall be  subject  to  a  penalty  as  provided  in
paragraph  (d)  or (e) of this subdivision, whichever applies. Penalties
imposed by this section shall be subject to interest charges at the rate
established pursuant to  section  nine  hundred  twenty-four-a  of  this
chapter for each applicable year or, for years prior to nineteen hundred
eighty-four,  at  a  rate  of  six per centum per annum compounded. Such
interest shall accrue in the year with reference to which a penalty,  or
portion thereof, is attributed.
(d) Except as otherwise provided in paragraph (e) of this subdivision,
the  penalty  imposed  under  paragraph (c) of this subdivision shall be
computed by multiplying by two and one-half the  amount  of  taxes  that
would  have  been  levied  on  the  forest land exemption entered on the
assessment roll pursuant to subdivision four of  this  section  for  the
current year and any prior years in which such an exemption was granted,
utilizing  the  applicable  tax  rate  for the current year and for such
prior years, not to exceed a total of ten years.
(e) The penalty  imposed  under  paragraph  (c)  of  this  subdivision
applicable  to  converted  land  which  constitutes  only a portion of a
certified eligible tract shall be  twice  the  amount  determined  under
paragraph  (d)  of  this  subdivision. In calculating such penalty, only
that portion of the tract that was actually  converted  to  a  use  that
precludes  management  of  the  land for forest crop production shall be
used as the basis for determining the penalty.
(f) A notice of violation issued under this subdivision shall be given
by the department to the owner and to the county treasurer of the county
or counties in which such tract is located, and the penalty and interest
charges shall be computed for each  of  the  municipal  corporations  in
which such tract is located by such county treasurer. Upon completion of
the  computation of the penalty and interest, the county treasurer shall
give notice to the owner of the amount of the penalty and interest,  and
the  amount  shall  be  entered  on  the next completed tax roll of such
county or counties. Such penalties and  interest  shall  be  levied  and
collected  in  the  same  manner and at the same time as other taxes are
imposed and levied on such roll. Upon collection of such  penalties  and
interest, such county treasurer shall pay the amounts due to each of the
appropriate municipal corporations.
(g)  Upon  receipt  of  proof  satisfactory to the department that all
penalties, stumpage taxes and interest imposed by this section have been
fully paid or satisfied, the department shall revoke the certificate  of
approval  issued pursuant to subdivision two of this section, and notice
of such revocation shall be given to the owner and to the  county  clerk
of the county or counties in which the tract is located. Upon receipt of

such notice of revocation, the county clerk shall record the same in the
books  kept  for  the recording of deeds and shall index the same in the
deed index against the name of the owner of  the  property.  The  county
clerk shall also note on the face of the last certificate of approval or
certified  commitment  previously  recorded pursuant to this section the
word "REVOKED" followed by a reference to the liber and page  where  the
notice of revocation is recorded pursuant to this subdivision.
(h)  The  certificate  of  approval  of a certified tract for which no
notice of violation has been issued shall  be  revoked  without  penalty
upon  receipt  of  proof  satisfactory to the department that nine years
have passed from the year of the last certified  commitment  filed  with
the assessor by the owner pursuant to subdivision three of this section.
Notice  of  such revocation shall be recorded and indexed as provided in
paragraph (g) of this subdivision.
(i) No fee, penalty or rollback of taxes  otherwise  due  pursuant  to
this  section  may  be  imposed upon the city of New York for failure to
comply with a certified management plan for an eligible tract  that  the
city acquires for watershed purposes.
8.  (a)  The  owner  of  a certified tract shall not be subject to any
penalty under this section that would otherwise apply because such tract
or any portion thereof is converted to a  use  other  than  forest  crop
production  by virtue of: (i) an involuntary taking by eminent domain or
other involuntary proceeding, except a tax sale,  or  (ii)  a  voluntary
proceeding,  providing  such  proceeding  involves  the establishment of
rights-of-way for public highway or energy transmission purposes wherein
such corridors have been established subsequent  to  public  hearing  as
needed  in  the public interest and environmentally compatible, or (iii)
oil, gas or mineral  exploration,  development  or  extraction  activity
undertaken  by  an  independent  grantee  pursuant  to  a lease or other
conveyance of subsurface rights recorded more than ten  years  prior  to
the  date  of the certificate of approval issued by the department under
subdivision two of this section, or (iv)  where  all  or  a  substantial
portion  of  the  certified tract is destroyed or irreparably damaged by
reason of an act of God or a natural disaster.
(b) In the event the land so converted to a use other than forest crop
production constitutes only a portion of such tract, the assessor  shall
apportion  the  assessment,  and  enter  that  portion so converted as a
separately assessed parcel on the appropriate portion of the  assessment
roll.   The  assessor  shall  then  adjust  the  forest  land  exemption
attributable to the portion of the tract not so converted by subtracting
the proportionate part of the exemption of the converted parcel.
(c) If the portion so converted divides the tract  into  two  or  more
separate  parcels,  such  remaining parcels not so converted will remain
certified under this section, regardless of size, except that should any
remaining parcel be no  longer  accessible  for  continued  forest  crop
production,  the  department shall, after notice and hearing, revoke the
certification of the inaccessible parcel or parcels, and notice of  such
revocation  shall  be  recorded  and  indexed as provided in subdivision
seven of this section. Such revocation shall not subject  the  owner  of
the  tract  to  penalty,  but  the exemption under this section shall no
longer apply to the tract or portion thereof no longer accessible.
(d) The owner of a certified tract shall not  be  subject  to  penalty
under this section that would otherwise apply because the forest crop on
the  certified  tract  or  portion  is,  through  no fault of the owner,
damaged or destroyed by fire, infestation,  disease,  storm,  flood,  or
other  natural  disaster,  act  of  God, accident, trespass or war. If a
merchantable forest crop is to be cut  or  removed  in  connection  with
necessary  salvage  operations  resulting from any such event, the owner

shall give notice of cutting, the department shall certify the  stumpage
value,  and  stumpage  tax  shall  be payable, collected and enforced as
provided in subdivisions five and seven of this section. Nothing in this
paragraph  shall  be  construed  to  subject any person to penalty under
subdivision seven of this section for immediate  action  taken  in  good
faith in the event of an emergency.
9.  All stumpage tax, penalties and interest charges thereon collected
pursuant to subdivisions five, six and seven of this  section  shall  be
apportioned to the applicable municipal corporations in which such tract
is situated.
10.  (a)  Management plans approved pursuant to this section shall not
be deemed to authorize or permit any practice  or  activity  prohibited,
restricted   or  requiring  further  approval  under  the  environmental
conservation law, or any other general or special law of the  state,  or
any lawful rule or regulation duly promulgated thereunder.
(b)  No  otherwise eligible tract, or portion thereof, shall be deemed
to be ineligible for certification or qualification under this  section,
and  no  certificate  of  approval  shall be revoked or penalty imposed,
solely on the ground that any such law,  rule  or  regulation  partially
restricts  or  requires  further  approval  for  forest  crop production
practices or activities on such tract or portion.