Bill Text: NY S03189 | 2011-2012 | General Assembly | Introduced

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Bill Title: Exempts certain old growth forests from private property taxation.

Spectrum: Partisan Bill (Republican 1-0)

Status: (Introduced - Dead) 2012-06-21 - COMMITTED TO RULES [S03189 Detail]

Download: New_York-2011-S03189-Introduced.html

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                           S T A T E   O F   N E W   Y O R K
       ________________________________________________________________________
                                         3189
                              2011-2012 Regular Sessions
                                   I N  S E N A T E
                                   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:
    1    Section 1. Subparagraph (ii) of paragraph  (a)  of  subdivision  1  of
    2  section 480-a of the real property tax law, as amended by chapter 396 of
    3  the  laws  of  2008, is amended and a new subparagraph (iii) is added to
    4  read as follows:
    5    (ii) participation in a forest certification program (such  as  Forest
    6  Stewardship  Council  certification,  Sustainable  Forestry  Initiative;
    7  American Tree Farm Program, etc.) recognized in the regulations  of  the
    8  department[.]; OR
    9    (III)  AS  TO  AN  "OLD-GROWTH"  ELIGIBLE  TRACT, A PLAN THAT INCLUDES
   10  PROVISIONS THAT THE OLD-GROWTH FOREST BE PROTECTED WITH MINIMUM  MANAGE-
   11  MENT  OR  DISTURBANCE  THAT ONLY CONSIDERS PASSIVE RECREATIONAL OPPORTU-
   12  NITIES WITH NO CONSTRUCTION OR COMMERCIAL REMOVAL  OF  TREES.  IN  THOSE
   13  PROVISIONS,  THE  PROTECTION  OF  THE  OLD-GROWTH  FOREST  FROM INVASIVE
   14  SPECIES AND DISEASES MAY BE CONSIDERED.
   15    S 2. Paragraph (h) of subdivision 1 of section 480-a of the real prop-
   16  erty tax law is relettered paragraph (i) and  a  new  paragraph  (h)  is
   17  added to read as follows:
   18    (H)  "OLD-GROWTH ELIGIBLE TRACT" SHALL MEAN A TRACT THAT CONFORMS WITH
   19  THE DEFINITION OF "OLD-GROWTH FOREST" CONTAINED IN  SUBDIVISION  SIX  OF
   20  SECTION 45-0105 OF THE ENVIRONMENTAL CONSERVATION LAW.
   21    S 3. Paragraph (d) of subdivision 5 of section 480-a of the real prop-
   22  erty  tax  law  is  relettered  paragraph (e) and a new paragraph (d) is
   23  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
    1    (D) NO CUTTING OF FOREST CROP SHALL BE PERMITTED IN ANY  APPROVED  OLD
    2  GROWTH ELIGIBLE TRACT EXCEPT TO PROTECT THE OLD GROWTH FOREST FROM INVA-
    3  SIVE SPECIES OR DISEASE.
    4    S  5.  Subdivision  6 of section 480-a of the real property tax law is
    5  amended by adding a new paragraph (e) to read as follows:
    6    (E) NO CUTTING OF FOREST CROP SHALL BE MANDATED OR  PERMITTED  IN  ANY
    7  APPROVED  OLD  GROWTH  ELIGIBLE  TRACT  EXCEPT TO PROTECT THE OLD GROWTH
    8  FOREST FROM INVASIVE SPECIES OR DISEASE.
    9    S 5. This act shall take effect January 1, 2012  and  shall  apply  to
   10  taxable years beginning on and after such date.