N.Y. Real Property Tax Law Section 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 12 (State Equalization)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 12 (State Equalization)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.

Source: Section 480 — Forest and reforested lands, https://www.­nysenate.­gov/legislation/laws/RPT/480 (updated Sep. 22, 2014; accessed Oct. 26, 2024).

420‑A
Nonprofit organizations 420‑B
Nonprofit organizations 420‑C
Exemption from local real property taxation of certain low income housing accommodations in a city having a population of one million or ... 421‑A
Affordable New York Housing Program 421‑B
Exemption of certain private dwellings, multiple dwellings and improvements from local taxation 421‑C
Exemption of certain new multiple dwellings from local taxation 421‑D
Exemption of multiple dwellings financed by the New York state housing finance agency from local taxation 421‑E
Exemption of cooperative, condominium, homesteading and rental projects from local taxation 421‑F
Exemption of capital improvements to residential buildings and certain new construction 421‑FF
Exemption of capital improvements to residential buildings in cities with a population between twenty-seven thousand five hundred and twe... 421‑G
Exemption from local taxation of certain multiple dwellings 421‑H
Exemption of capital improvements to multiple dwelling buildings within certain cities 421‑H*2
Exemption of capital improvements to residential buildings 421‑I
Exemption of capital improvements to multiple dwelling buildings within certain cities 421‑I*2
Exemption of capital improvements to multiple dwelling buildings within certain cities 421‑J
Exemption of capital investment in multiple dwelling buildings within certain cities 421‑J*2
Exemption of capital improvements to multiple dwelling buildings within certain cities 421‑K
Exemption of certain multiple dwellings 421‑L
Exemption of capital improvements to residential buildings in certain towns 421‑M
Exemption of certain new or substantially rehabilitated multiple dwellings from local taxation 421‑N
Exemption of capital improvements to multiple dwelling buildings within certain cities 421‑O
Exemption of capital improvements to multiple dwelling buildings within certain cities 421‑O*2
Exemption of capital improvements to multiple dwelling buildings within certain cities 421‑P
Exemption of newly-constructed or converted rental multiple dwellings 421‑P*2
Exemption of capital improvements to residential new construction involving the creation of accessory dwelling units 422
Not-for-profit housing companies 423
Phase out of exemption for redevelopment company projects upon the cessation of the tax exemption granted pursuant to contract 424
Institute of arts and sciences 425
School tax relief (STAR) exemption 425‑A
Abatement of county taxes in special assessing units 426
Opera houses 427
Performing arts buildings 428
Fraternal organizations 429
Real property used for professional major league sports 430
Interdenominational centers 432
Theatrical corporations created by act of congress 434
Academies of music 436
Officers of religious denominations 438
Trustees of a hospital, playground and library 440
Infant homes 442
Soldiers monument corporations 444
Historical societies 444‑A
Historic property 446
Cemeteries 450
Agricultural societies 452
Veterans organizations 454
Indians 455
Exemption option 456
Municipal railroads 457
Exemption for first-time homebuyers of newly constructed homes 458
Veterans 458‑A
Veterans 458‑B
Exemption for Cold War veterans 458‑C
Improvements to property of severely injured members of the armed forces of the United States 459
Persons who are physically disabled 459‑A
Improvements to property made pursuant to the Americans with Disabilities Act of 1990 459‑B
Physically disabled crime victims 459‑C
Persons with disabilities and limited incomes 460
Clergy 462
Religious corporations 464
Incorporated associations of volunteer firefighters 466
Volunteer firefighters and fire companies in villages 466‑A
Volunteer firefighters and volunteer ambulance workers 466‑A*2
Volunteer firefighters and volunteer ambulance workers 466‑B
Volunteer firefighters and volunteer ambulance workers 466‑C
Volunteer firefighters and volunteer ambulance workers 466‑C*2
Volunteer firefighters and volunteer ambulance workers 466‑C*3
Volunteer firefighters and volunteer ambulance workers 466‑C*4
Volunteer firefighters and volunteer ambulance workers 466‑C*5
Volunteer firefighters and volunteer ambulance workers 466‑C*6
Volunteer firefighters and volunteer ambulance workers 466‑C*7
Volunteer firefighters and volunteer ambulance workers 466‑D
Volunteer firefighters and volunteer ambulance workers 466‑D*2
Volunteer firefighters and volunteer ambulance workers 466‑D*3
Volunteer firefighters and volunteer ambulance workers 466‑D*4
Volunteer firefighters and volunteer ambulance workers 466‑E
Volunteer firefighters and volunteer ambulance workers 466‑E*2
Volunteer firefighters and volunteer ambulance workers 466‑E*3
Volunteer firefighters and volunteer ambulance workers 466‑E*4
Volunteer firefighters and volunteer ambulance workers 466‑F
Volunteer firefighters and volunteer ambulance workers 466‑F*2
Volunteer firefighters and volunteer ambulance workers 466‑F*3
Volunteer firefighters and volunteer ambulance workers 466‑F*4
Volunteer firefighters and volunteer ambulance workers 466‑F*5
Un-remarried spouses of volunteer firefighters or volunteer ambulance workers killed in the line of duty 466‑G
Volunteer firefighters and volunteer ambulance workers 466‑G*2
Volunteer firefighters and volunteer ambulance workers 466‑H
Volunteer firefighters and volunteer ambulance workers 466‑H*2
Un-remarried spouses of deceased volunteer firefighters or volunteer ambulance workers 466‑I
Volunteer firefighters and volunteer ambulance workers 466‑J
Volunteer firefighters and volunteer ambulance workers 466‑K
Volunteer firefighters and volunteer ambulance workers 466‑L
Extension of benefits 467
Persons sixty-five years of age or over 467‑A
Partial tax abatement for residential real property held in the cooperative or condominium form of ownership in a city having a populatio... 467‑B
Tax abatement for rent-controlled and rent regulated property occupied by senior citizens or persons with disabilities 467‑C
Exemption for property owned by certain housing companies or sublessees of the battery park city authority and occupied by senior citizen... 467‑D
Assessment exemption for certain living quarters constructed to be occupied by a senior citizen or disabled individual 467‑E
Rebate for owners or tenant-stockholders of one, two or three family residences or residential property held in the condominium or cooper... 467‑F
Protective and safety devices tax abatement 467‑G
Rebate for owners of certain real property seriously damaged by the severe storm that occurred on the twenty-ninth and thirtieth of Octob... 467‑H
Partial abatement for certain rebuilt real property seriously damaged by the severe storm that occurred on the twenty-ninth and thirtieth... 467‑I
Real property tax abatement 467‑J
Exemption for certain residential properties located in certain counties 467‑K
Senior citizen longtime resident exemption 467‑K*2
Exemption for certain residential property required to participate in the federal flood insurance program 467‑L
Rebate for owners of certain real property in the city of New York 467‑M
Exemption from local real property taxation of certain multiple dwellings in a city having a population of one million or more 468
Fire patrol and salvage corps 469
Assessment exemption for living quarters for parent or grandparent 470
Exemption for improvements to real property meeting certification standards for green buildings 472
Pharmaceutical societies 474
Dental societies 476‑A
Railroad passenger stations 477
Tax exemption for industrial waste treatment facilities 477‑A
Tax exemption for air pollution control facilities 478
Tax exemption for off-street parking facilities providing underground shelters 479
Fallout shelter facilities 480
Forest and reforested lands 480‑A
Taxation of forest land 481
Taxation of land used for agricultural production 482
Quarantined lands 483
Exemption from taxation of structures and buildings essential to the operation of agricultural and horticultural lands 483‑A
Farm silos, farm feed grain storage bins, commodity sheds, bulk milk tanks and coolers, and manure storage and handling facilities 483‑B
Historic barns 483‑C
Temporary greenhouses 483‑D
Farm or food processing labor camps or commissaries 483‑E
Anaerobic digestion facilities 484
Urban redevelopment corporations and companies 485
Nuclear powered electric generating facilities 485‑A
Residential-commercial urban exemption program 485‑B
Business investment exemption 485‑C
Exemption from taxation of real property used in manufacture of steel in cities of fifty thousand or more persons 485‑D
Water-works corporations 485‑E
Empire zone exemption 485‑F
Banking development districts 485‑G
Infrastructure exemption 485‑H
Residential investment exemption 485‑I
Residential investment exemption 485‑I*2
Residential investment exemption 485‑J
Residential property improvement exemption 485‑J*2
Residential investment exemption 485‑J*3
Residential investment exemption 485‑J*4
Residential investment exemption 485‑J*5
Residential investment exemption 485‑K
Residential investment exemption 485‑L
Residential property improvement 485‑L*2
Residential investment exemption 485‑M
Residential investment exemption 485‑N
Residential-commercial exemption program 485‑O
New residential property exemption 485‑P
Economic transformation area exemption 485‑Q
Residential investment exemption 485‑R
Residential redevelopment inhibited property exemption 485‑S
Residential reassessment exemption 485‑S*2
Residential reassessment exemption 485‑S*3
Mixed use exemption program for villages 485‑T
Owner occupied residential property exemption program 485‑U
Class one reassessment exemption 485‑V
Residential revaluation exemption 485‑V*2
Residential and mixed-use investment exemption 485‑W
Newly constructed single-family and multi-family residential exemption 485‑X
Affordable neighborhoods for New Yorkers tax incentive 486
Non-profit medical and dental indemnity, or hospital service corporations 486‑A
Non-profit corporations operating as health maintenance organizations 487
Exemption from taxation for certain energy systems 487‑A
Exemption from taxation of conservation improvements to certain residential premises 488
Retirement systems 488‑A
Rehabilitation of certain class B multiple dwellings and class A multiple dwellings used for single room occupancy 489
Exemption from taxation of alterations and improvements to multiple dwellings to eliminate fire and health hazards
Green check means up to date. Up to date

Accessed:
Oct. 26, 2024

Last modified:
Sep. 22, 2014

§ 480’s source at nysenate​.gov

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