Forest Tax Law Program (Real Property Tax Law 480-a)

New York's forest tax exemption for private forest owners with at least 50 contiguous forested acres who commit, for 10 years after each annual exemption, to a DEC-approved forest management plan prepared by a forester. Enrolled acreage receives a property-tax exemption; harvests incur a 6% stumpage tax; non-compliance triggers roll-back taxes. Applications go to the DEC Regional Forester for the county.

Any tract of forest land is eligible if it consists of at least 50 contiguous acres, exclusive of any portion not devoted to the production of forest crops; any private owner (individual, corporation, partnership, trust, estate) excluding government entities; any harvest within three years prior must have followed a sound forest management program.

10-year commitment renewing with each annual exemption; management plan and 15-year work schedule updated every 5 years; 6% tax on stumpage value of commercial harvests; penalty/roll-back taxes for non-compliance; subdivisions under 50 acres subject to roll-back.

Published amounts: Property tax exemption on enrolled forest acreage (WAC page: 'Participants can receive up to an 80% property tax reduction'); DEC page: 'Tax savings may vary considerably for different properties .. It is possible that there would be no savings.' 6 percent stumpage tax on commercial harvests.

Submit the 480a application form (Certificate of Approval), an annual commitment form, a forester-prepared management plan, and a map/aerial photo to the DEC Regional Forester for the county; file the certificate with the County Clerk and Town Assessor and apply for the exemption with the assessor.

Deadline text on the page: Annual commitment form due to the Town Assessor and DEC Regional Forester each year; DEC issues certificate of approval within 60 days of a complete application.