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Forestry Manual: Data Collection and Maintenance of Property Inventories

Proprietary documentation

This material is proprietary to the Office of Real Property Tax Services within the New York State Department of Taxation and Finance and is not to be reproduced, used or disclosed except upon written authorization of the New York State Department of Taxation and Finance, Office of Real Property Tax Services, W.A. Harriman Campus, Albany, NY 12227-0801.

Copyright @ 2019
New York State Department of Taxation and Finance
Office of Real Property Tax Services

Introduction

The purpose of this Forestry section of the Assessor Manual is to explain to assessors, Office of Real Property Tax Services personnel, and other interested parties, the procedures used in appraising forested lands.

The market value of forest land is determined by the summation of the contributory factors, bare land, timber, waterfront and any improvements. The Forestry Unit of the Office of Real Property Tax Services has accepted the responsibility for all aspects of forest appraisal, which include:

  1. Appraise private forest equalization rate samples. The contributory value of bare land, timber, waterfront and improvements are considered for the estimate of market value.
  2. Maintain an inventory and valuation data of taxable state-owned land. This includes fieldwork in 40 counties with over 3.7 million acres of forestland and over 1,100 miles of lakeshore.

To fulfill these responsibilities, an extensive study of waterfront and forestland sales is undertaken. The sales are collected and analyzed, and a schedule of market values for lakeshore and forestland is produced.

The appraisal of standing timber requires an analysis of stumpage price for various tree species. Forest Appraisers conduct a survey of forestry professionals to gather current stumpage prices. This data is used to estimate timber values for a variety of forest types.

The Forest Stand Condition File defines details of timber stands such as the species mix that makes up a stand, the percent merchantable in board foot and cubic foot measure, and the valuation details of standing timber. This file should be updated to reflect biological changes in the forest and changes reflected in market utilization.

Section 1: Forestry—sales

1.1 Introduction

The purpose of this section is to set forth the procedures used when collecting inventory data on forestland sales.

When collecting inventory data for forestland sales, all information should be collected as of the sale date. To reflect the appropriate relationship between the inventory and the sale price. Not all sales will be usable for valuation purposes because some will reflect special circumstances that may not be a good indicator of market value, such as sales between related persons or companies, land contract sales, sales involving a governmental agency, and so on. Care should be taken to ensure that all sales which data are collected are arm's length transactions.

Sales collected include vacant lands which may or may not have merchantable timber. Generally, these lands would be properly assigned to real property classes 300 (vacant land) or 900 (forested lands).

1.2 Guidelines

Make sure deeds are warranty, bargain and sale, or New York State deeds. If any information is missing on the data card, such as the grantee or grantor, add this information to the data card.

Verify the parcel was vacant at the time of sale and what to expect when the parcel is field checked, for example, new house, old barn, and so on. Sales with minor improvements are acceptable, but the value of improvements must be removed from the selling price to abstract the bare land.

Check over all cards. Be sure the data card has a school district code, grid-coordinate numbers, and so on.

Inventory all sales as of the date of sale. Verify sale date and price with the grantee or grantor, if possible.

1.3 Procedures

The best and most universally accepted method of appraising property is the market approach. This method compares the subject to be appraised to similar properties that have sold. The sales price provides an indication of value to the subject parcel. The Forestry Unit collects vacant land sales to establish bare land value schedules for taxable state-owned land values as well for private land appraisals as part of market value surveys.

Sales with minor improvements are acceptable. To determine an accurate land value the value of the improvements is removed from the original sales price.

1.31 The appraiser should:

  1. Obtain the preliminary sales listing and calculate the dollars/acre purchase price of each (see Appendix B).
  2. Check the sales for:
    1. legitimacy
      For a sale to be legitimate:
      1. the sale must 1) come from the open market, 2) allow for a reasonable amount of time, and 3) include a deed that’s warranty, bargain and sale, or New York State; and
      2. the sellers must 1) be knowledgeable 2) not be related or partners in a business, and 3) not be under pressure to make the sale.)
    2. deed type
      If deed type is not given, use Appendix A to determine deed type.
    3. timber reservations
    4. easements
    5. correct grantee and grantor, sale price, rights of way, deeded acreage, and land use regulations. Fill in any information that is missing on the data collection card.
  3. Obtain the proper year's assessment roll for:
    1. Land and total values; if they are equal, there are no improvements. If they are not equal, you must check for improvements. Copy these values into the remarks section.
    2. Fill out any missing data on the printed label—grid coordinates, school codes, tax map number, and so on.
    3. Ask the county officials if there are any other large forest land sales or waterfront sales in your time frame from some other listing they might have.
  4. Use GIS mapping software to locate each parcel.
    1. Use the most recent available aerial imagery to plot each parcel.
    2. Include a north arrow, scale, county name, town name, road map, acres, and tax map number.
    3. Check for discrepancies between the calculated GIS acreage and the Tax acreage.
  5. Complete inventory cards while on site and verify the sales date and price with the grantee or grantor, if convenient.
  6. Appraise or value improvements.
    1. The Forestry Unit will appraise improvements on hunting camps, old trailers, old houses, and so on, where nominal values seem appropriate. Measure, photograph and note salient factors affecting the value of improvements. Sales with major improvements should be discarded.
    2. The various cost manuals can be used to value other improvements as found on forested lands. Follow procedures as outlined under the Residential/Farm/Vacant sections of this manual.
  7. Return to office.
    1. Proceed with final photo interpretation (P.I.). The final product on aerial photographs will be coded using standard procedures.
    2. After final P.I., calculate timber values for each sale. (See card back.)
    3. Value all improvements and copy that value in the appropriate part of the sales collection card.
    4. Calculate any excess land value (waterfront or building site value) and fill in that part of the card.
    5. Subtract timber, improvement, waterfront and building site values from the original sale price and insert value as the adjusted sale price.
    6. Divide adjusted sale price by number of acres and copy the $/acre value in appropriate place. This figure is the object of the whole exercise.
    7. Calculate your percent accessible acreage on each sale and copy in the appropriate place.
    8. Check all data collection cards to ensure that they are properly filled out.
    9. Total all final sales and reject sales. Separate waterfront and forest land sales. File the final sales in alphabetical order by town.
  8. Retain all sales selection reports, forest sales, waterfront sales, reject sales, county road map, roster of local officials and any other pertinent information in the sales file.

1.32 Procedure for waterfront sales

Follow the same procedures used in the collection of vacant land sales. Riverfront sales are generally not collected. Field check the parcel using standard sales procedures and the criteria for evaluation of waterbodies. (See Waterfront sales selection cards).

1.4 Forest sales data collection cards

Two separate card types are used in the collection of sales. Improvements are collected on a separate card type. Refer to the to the R.F.V section of this manual for all improvements.

Preprinted cards are provided for most sales. These are affixed over the Key section of cards. Corrections can be made to the key by striking one line through the incorrect data and writing in the correct information above.

Complete following the basic sale and identification information:
  • County
  • Town
  • Village
  • SWIS: This is a numerical code that identifies the county, town, and village:
    SWIS Codes
    This denotes a if it ends in
    00 town
    01 village
    03 second village
    89 town outside a village
  • SBL: Section-block-lot that identifies parcel location on tax map
  • Book: Deed liber
  • Page: Deed page
  • School code
  • Acres
  • Number of parcels: Parcels included in sale transaction
  • Grid coordinates: Parcel Centroids–Use New York State Plane coordinate system and identify datum (NAD 27 or NAD 83).
  • Roll year
  • Land value: This field comes from DATA Warehouse download.
  • Total AV: Assessment at time of sale
  • Buyer: Last name, first name
  • Seller: Last name, first name
  • Location: Street address
  • Sale date
  • Sale price
  • Sales price/acre: Calculated value
  • Adjusted price: Calculated value
Other details:
  • Employee ID: This is the employee travel.
  • Source: N.O.A.H. means No One At Home.
  • Collection date: Required.
  • Reject code: When a sale is eliminated from consideration, it must be given a reject code (see Appendix B).
  • Zoning: Within the Adirondack Park, use the APA map.
  • Remarks: Record the following—
    • land and total assessment
    • grantor (if not on pre-printed label)
    • gross $per acre
    • final $ per acre
    • notes on improvements
    • any other salient remarks which may be of help to the photo interpreter

Site Information section

Property record class (PRC):

  • PRC sale at time of sale
  • PRC CAR on current assessment roll
  • PRC insp. at time of inspection

Intended use: The objective in characterizing Intended Use is to develop sub-market stratification for market-value analysis. The Intended Use code designation should indicate the purchaser's intended use (sale collector's judgment). Note: This designation is intended rather than current use at time of sale.

  • Forest Management: This code represents the purchaser who intends to grow and harvest the timber resource occurring on the parcel. The buyer's name may help provide an indication of the intentions of the purchaser. A known timber management company would indicate the purchaser's intentions.
  • Private Club/Recreation: This code represents the Private Hunting and Fishing Clubs included in the 920 Property Type Classification and Ownership Code. Additionally, this type includes the individual purchaser who intends to use the land for recreational purposes rather than residential purposes. A camping site or a newly constructed seasonal camp would help indicate that the purchaser's intentions were recreational. Also to be considered in this definition is if a landowner purchases an adjoining lot for open-space purposes.
  • Residential: This code represents the purchaser who intends to reside on the parcel either year-round or as a second home. A change in the Property Type Classification and Ownership Code (at time of sale) from a vacant land code to a residential code (on last roll) would help indicate the purchaser's intentions were residential.
  • Land Holding Company: This code represents three sub-types of purchaser: the subdivision developer; the realtor trading on their own account; and the harvester or reseller. Characteristics of the subdivision developer include indications of subdivided lots, new road construction typical of a subdivision (such as cul-de-sac roads), newly installed electrical services. Characteristics of the self-trading realtor include realtors known to purchase and resell parcels. Characteristics of the harvester or reseller include purchasers known to purchase and resell parcels.
  • Agriculture: This code type represents the purchaser who intends to use the land for agricultural purposes. Characteristics of the agriculture buyer type include adjoining active agricultural use, newly plowed fields, and presence of crops.
  • Other: This intended use represents the purchaser who does not fit into the other Intended Use categories or whose Intended Use cannot be determined from all the characteristics available for interpretation at the time of sale collection.

NBHD rating: The answer to this question indicates the desirability of the neighborhood in which the subject is in comparison to other neighborhoods in the municipality. In some cases, this question may not have much meaning for a vacant land parcel.

  1. Below average (low): The neighborhood is less desirable than other neighborhoods in the town, city, or village. Characteristics of such a neighborhood could include the following: run-down vacant residences, commercial property with high vacancy rates, or vacant land with detrimental characteristics.
  2. Average (middle): The neighborhood is the typical type for the town, city or village in question.
  3. Above average (high): This code identifies the most desirable areas to live in or to do business within the town, city, or village.

Neighborhood type: This entry describes the overall character of neighborhoods in which the parcel is located. In general, the categories are listed relative to both the intensity of development and the access to services.

  1. Residential: This identifies an area where most of the land is being used for residential purposes, but where vacant lots may still be interspersed.
  2. Rural/Agricultural: This identifies an area where most of the land is vacant with residential properties interspersed. It differs from Forest in that the character of the landscapes is more agricultural.

  3. Forest: This identifies an area where most of the land is vacant with very few residential properties. It differs from Rural/Agricultural in that the character of the landscape is more forested. There is low development intensity, and it is not close to services.

Site desirability: This compares the overall site characteristics of the subject property with others in the neighborhood, that is, not just the contiguous or facing parcels. Factors such as location, view, topography, grading, size, and shape of the lot should be considered.

  1. Below average: This indicates a site which is less desirable to a buyer than other sites in the neighborhood. It may be a parcel which has an odd shape or is influenced by such adverse factors as noxious odors, a waste disposal site, or an adjacent railroad track.

  2. Average: This indicates that the site is typical of the neighborhood in question, with no unusually significant factors affecting its value.

  3. Above average: This indicates that the site is particularly desirable. It is well located, and has better than normal access to such highly desirable amenities as golf courses, parks, nearby schools, waterways, and so on.

Road Type: This variable describes the principal road or highway providing access to the site. The road in question can be either public or private. In cases when more than one road serves a property, give the answer which most accurately describes the best road available.

  1. Paved: Paved public roads
  2. Gravel/All Season: Gravel/all season-maintained public roads
  3. Public Seas'l: A public seasonal road is a narrowly-defined road type including only those roads with a sign indicating that no maintenance occurs during the winter months.
  4. Rough 2wd: A road which is a lower standard road than either a paved or gravel/all season, but which doesn't require a 4wd vehicle. This road may be all season-maintained or not maintained. Note the difference between the public seasonal road and the rough 2wd road.
  5. 4wd only: This refers to both public and private 4wd-only roads.
  6. None: No road, includes ATV trail or foot trail.

Electric: Defines how accessible the site is to electric service.

  1. On Site
  2. Within ¼ mile
  3. ¼ mile to ¾ mile
  4. > ¾ mile

Merchantable timber value: Calculate this figure on back of the card (discounted 50%).

Improvement value: Enter any building value.

Excess land value: Enter any water enhancement and/or building site value.

Adjusted sale price: This is the sale price less contributory value associated with timber, improvements, and excess land.

Unique characteristics

Land feature codes: If in your opinion, a land feature is a factor in value, then use the codes below.

Forest sales land feature codes:

  1. View
  2. Pond
  3. Stream
  4. River
  5. Power Lines
  6. Gravel Pit
  7. Tillable
  8. Cleared Site
  9. Wetland
  10. Owns Adjacent
  11. Deed Restricted
  12. Borders NYS
  13. Narrow Frontage
  14. Shape
  15. Natural Gas
  16. Steep

Influence codes: Fill in appropriate number code. These correspond directly to land feature codes entered.

  1. Unknown
  2. Negative
  3. Positive

Waterfront Sales Data Collection Cards

Site information

The waterfront cards are similar to the vacant land data collection cards except in the Site information section and Waterfront information section. Most categories have a specific number code relating to the appraiser's judgment or assessment of the parcel as to what was there at the time of sale. Only those categories that require further explanation are listed below.

Distance of lakeshore from road: Enter distance in feet.

Shoreline desirability: This is an observation of the type of shoreline with respect to its appeal and utility for recreational purposes.

Desirable: The quality of shoreline and water is good to excellent; water level is constant, except for normal seasonal fluctuations.

Flow: The quality of shoreline and water is fair to poor, and/or water level fluctuates due to impoundment requirements; aquatic vegetation is present adjacent to shore.

Swamp/Cliff: Shoreline is boggy or is characterized by a very steep slope to water's edge. This type of shoreline is usually not utilized.

Electric: 1 – Yes 2 – No

Extraordinary site improvement: 1 – Yes 2 – No

Topography of lot: 1 – Level 2 – Moderate 3 – Steep

Slope from residence to water: 1 – Level 2 – Moderate 3 – Steep

Shoreline at area of use: 1 – Sandy 2 – Muddy 3 – Rock/Wooded 4 – Brushy 5 – Cliff

Overall type of shoreline: 1 – Sandy 2 – Muddy 3 – Rock/Wooded 4 – Brushy 5 – Cliff

Waterfront information

Waterbody name: Enter name of lake or pond.

Waterbody code: Enter the lake code from the ORPTS Lake Code listing.

Island acres: Enter the acres, if any, as calculated from aerial photos.

Per unit value of lakeshore: Enter a dollars per front foot figure.

Front feet: Enter the front footage of the waterfront that sold.

Depth: Enter the depth of land assigned to the waterfront. This is normally 200 feet but may vary as circumstances dictate.

Residual: Enter the calculated acreage left over after subtracting all acreage assigned to waterfront

Totals: The total of the sub parcel acreages must equal the parcel acres on front of the card.

Total discounted timber value: Calculated by multiplying Total Stumpage Value x .50. Enter this figure on the front of the card in the Merchantable timber space.

1.5 Market value schedule

The reason for this exhaustive sales collection exercise is to provide data on which to base an opinion of fair market value. A major component of a forest land appraisal is the bare land value. Forest land sales are the source of bare land market data.

After careful analysis market value schedules for bare land are developed. Different schedules are produced for remote land (more than one quarter mile from a minimum rough 2wd road), and accessible land. These schedules are built on a market area basis. The market value schedules are used in appraising equalization rate samples and screening assessments of taxable state-owned land.

Section 2: Forestry—appraisals

2.1 Introduction to data collection procedures

The purpose of this section is to set forth the procedures to be used when collecting inventory data on forested property. This manual should be the basic reference source to answer questions concerning data collection of forestlands.

The Forestry Unit's responsibility is to appraise forestlands for equalization rate purposes. The appraisals are used in determining yearly equalization rates for assessing jurisdictions. These rates reflect the average percentages of market value which the jurisdictions are applying for assessment purposes.

A computer assisted mass appraisal system is utilized to aid in the large number of appraisals that must be done. This system involves the placement of inventory data on computer files, the generation of computer predicted values for the parcels to be appraised based on analysis of recent sales, and the review of the predicted values during on-site inspections by appraisal staff.

When collecting inventory data for an appraisal selection, the data collector should determine from the preprinted label on the data collection card the base year of the assessment roll that is being sampled. The physical inventory for the site and buildings should be as of the base year of the roll and not necessarily as of the survey date. 

Example: Suppose you are collecting inventory for a residential building for the 2020 Survey. The base year of the roll being used in this town is 2018. In 2019 the property owner added a new wing to the building. This wing would not be included in the property inventory because it did not exist as of the base year of the assessment roll.

The survey date is important because the value of the property is determined as of a given date, even though the physical inventory pertains to a different date, that is, the taxable status date of the base year of the roll. In the example used above, the inventory would reflect the taxable status date for the 2018 assessment roll and the property would be appraised as of the survey date of January 1, 2020 (2020 Market Survey).

2.2 Procedures

  1. Prepare
    1. Use appraisal data collection cards to collect inventory on subject parcels as of March 1 of the survey year.
    2. Organize your appraisals in town order
  2. Home office
    1. Using GIS mapping software, plot each subject.
    2. Preliminary P.I. forest stands and identify plantations, large volume stands and high value stands. When field checking, these stands should be a priority.
    3. Make appointments. Time and effort can be saved by obtaining pertinent information from land managers or foresters who manage subject appraisals.
  3. Field inventory
    1. Thoroughly inventory timber using standard ORPTS inventory procedures.
    2. Inventory improvements.
      • Photograph and inventory minor improvements.
      • Major improvements should be photographed and accurately located so that building appraisers can find them.
      • Pertinent data is forwarded to Albany.
      • If you choose to identify a building site (0–15), you must value that site. Refer to the list of sales under 25 acres.
    3. Inventory all waterfront.
      • Water acreage gets no value.
      • Waterfront gets valued on a front-footage basis. Front footage is measured, and acreage calculated, based on lots 200' deep.
        • 43,560 sq. ft. = 1 acre
        • 217.8 ft. (of waterfront) x 200 ft. depth = 1 acre
        • Front feet (FF)/217.8 = # of acres at 200' depth
    4. Complete the data collection card while on site (see card section).
  4. Home office
    1. Complete the final photo interpretation (P.I.) as outlined in the sales procedures.
    2. Label the parcel as follows:
      • survey year appraisal
      • tax map number
      • acreage
    3. Complete the back of the card to the acres column as outlined in the sales procedures. Software will compute the timber value, so these columns may be omitted.
    4. Value all improvements.
      • Major improvements beyond the ability of the Forestry Unit will be appraised by regional staff assigned to that municipality. A photograph of the improvements should be taken, if possible. The total number of major improvements must be recorded in the Remarks section.
    5. Value all waterfront.
    6. Value vacant land
      • Bare land is valued from a market value schedule which is produced from a detailed sales analysis.
    7. Check each completed card.
      • Inventory acres must match total acres
      • Waterfront must be valued
      • Card front must be completed
    8. File completed cards.

2.3 Appraisal data collection card

The upper left quarter of the card is referred to as the Key section. This information is provided on the card.

Inventory data

  • Employee I.D.: Enter your travel number in this area. Use all three positions and right justify. The travel number should be entered on the cards representing rejects also.
  • Collection date: Enter the date on which you make the on-site visit to inventory the property. This information should be entered in month, day, year order.
  • Information source: Enter the code which describes the person from whom you receive information concerning this parcel.
    1. NOAH (no one at home): This code is not used for commercial
    2. Owner
    3. Neighbor
    4. Tenant
    5. Local official (that is, assessor or town clerk)
    6. Other
  • Reject code: This variable is relevant to reject appraisals only. If an appraisal selection is rejected, the next available alternate must be used as the substitute appraisal. An alternate may be substituted for a sample parcel only under the following circumstances:
    • There has been construction or demolition such that the physical inventory of the sample parcel, as of the taxable status date of the base year roll, cannot be determined.
    • Access to the property is necessary to perform an appraisal, but such access cannot be obtained.
    • Certain information concerning the property is necessary to perform an appraisal, but such information cannot be obtained.
    • Any part of the parcel is wholly exempt from the real property tax.
    • The sample parcel is owned by a person who is:
      • the governor, lieutenant governor, comptroller, attorney general, or member of the legislature of the state of New York,
      • a member of the State Board of Office of Real Property Tax Services,
      • an employee of the New York State Office of Real Property Tax Services,
      • the chief executive officer or a member of the governing body of county, city, town, or village,
      • a county director of the Office of Real Property Tax Services, or
      • an assessor.
    • The sample parcel includes telephone or telegraph property which is subject to the assessment limitations of section 470 of the Real Property Tax Law.
    • The sample parcel represents a separately assessed interest in mineral rights which has been assessed at less than $500.
  • Zoning: This variable indicates the zoning classification, if any, for the property in question. Enter the appropriate code and if the municipality has no zoning ordinances, enter code 1. Please note that several specialized codes are available for properties in the Adirondack Park. Refer to the Adirondack Park Agency zoning map for classifications within the Adirondack Park.
  • Remarks: Use this area to enter pertinent remarks concerning the parcel. These should be unique characteristics not recorded elsewhere which may be of help to the photo interpreter or sales analyst.

2.4 Site Information section

Property class

The property class is a three-digit code that describes the use of the property. The use of an appraisal selection is described as of the base year roll being sampled. The codes that refer to residential, vacant, and farm properties are given in Residential, farm, and vacant land manual, Appendix B, "Property Type Classification Codes" (requires log in to the Online Assessment Community). The codes are organized according to broad property type classification (that is, 100, 200, 300, 400, 500, 600, 700 and 800) and within it, a more specific classification. The 200 level classification represents residential properties, for example, and property class code 240 is a rural residence with acreage. The specific code (for example, 240) should be always be used instead of the broad code (such as 200).

Neighborhood questions

The next two questions are concerned with neighborhoods. A neighborhood can be defined as that part of an area or a community, the characteristics of which are influenced by a similarity of its residents from the standpoint of their economic and social tendencies. Neighborhoods are often separated from each other by physical barriers such as railroads, traffic arterials, parks, and so on. 

The questions concerning neighborhood should be considered separately from the questions relating to the site of a property, as the neighborhood represents a broader and more generalized area than the specific site.

NBHD rating

The answer to this question indicates the desirability of the neighborhood in which the subject is in comparison to other neighborhoods in the municipality.

  • Below average: The neighborhood is less desirable than other neighborhoods in the town, city, or village. Characteristics of such a neighborhood could include the following: rundown or vacant residences, commercial property with high vacancy rates or vacant land with detrimental characteristics.
  • Average: The neighborhood is the typical type for the town, city, or village in question.
  • Above average: This code identifies the most desirable areas to live in or do business in within the town, city, or village in question.

NBHD type

This entry describes the overall character of neighborhood in which the parcel is located. The codes "Residential Subdivision and "Mixed Commercial" should be used in place of the more general neighborhood types if they are more accurate. For example, residential subdivisions are often encountered in areas that are more generally classified as suburban.

  • Rural: This identifies an area where most of the land is vacant with residential and farm properties interspersed throughout.
  • Rural crossroads: Several residences and possibly some stores and/or a church are clustered together in an otherwise rural area. This situation usually occurs at an intersection of roads, or it may be used to describe a small hamlet.
  • Suburban: This identifies areas near or adjacent to urban areas. It can also be used to describe incorporated villages removed from urban areas. The areas in question have been highly developed with residential and/or commercial properties, but there may still be vacant lots interspersed.
  • Urban: This category describes those areas within city limits.
  • Residential subdivision: This identifies an area which has been specifically planned for development as a residential area. Such areas exhibit a high degree of homogeneity and conformity, but the building styles may vary. Houses were usually built after 1940.
  • Mixed commercial: This code refers to a neighborhood where residences and commercial/industrial properties are interspersed. The area may be static or in a state of transition where property use is changing.

Site questions

Whereas the previous questions referred to the neighborhood in which the site in question is located, the remaining questions refer to the site itself.

Site desirability

This question compares the overall site characteristics of the subject property with others in the neighborhood, that is, not just the contiguous or facing parcels. Factors such as location, view, topography, grading, size, and shape of the lot should be considered.

  • Below average: This indicates a site which is less desirable to a buyer than other sites in the It may be a residential lot which has an odd shape or is influenced by such adverse factors as noxious odors, a waste disposal site, or an adjacent railroad track.
  • Average: This indicates that the site is typical of the neighborhood in question, with not unusually significant factors affecting its value.
  • Above average: This indicates that the site is particularly desirable. It is well located and has better than normal access to such highly desirable amenities as golf courses, parks, nearby schools, waterways, and so on.

Road

This variable describes the principal road or highway providing access to the site. The road in question can be either public or private. In cases when more than one road serves a property, give the answer which most accurately describes the best road available.

  • None: This code indicates a "land-locked" site that cannot be reached via a public or private road. Four-wheel drive roads fall in this category.
  • Unimproved: This indicates a dirt road or a gravel road receiving minimum maintenance, but usable by a two-wheel drive vehicle.
  • Improved: This designates a hard-surfaced road or street provided and maintained by a private owner, the local municipality, or the state.

Utilities

This variable indicates the presence of or availability of natural gas and electric utility services at the site. Bottled gas or a generator owned and operated by the property owner are not considered utility services. Services are considered to be present if available to the site, even though they may not be connected.

  • None: This code indicates that no natural gas or electric utilities are available to the site.
  • Gas: This indicates that natural gas service, but not electric service is available to the property.
  • Electric: This indicates that electric, but not natural gas service is available to the site.
  • Electric/Gas: This indicates that public utilities make both electric and natural gas services available to the site.

2.5 Forest and Lakeshore Information section

  • Forest region: Enter the appropriate region from the Forest Inventory Section 5.
  • Merchantable timber value: Leave this blank; a computer program will value the timber.
  • Improvement value: Enter the improvement value as calculated.
  • Excess land value: Enter any water enhancement and/or building site values.
  • Tax map number: Enter the tax map number.
  • Waterbody name: Enter the most common waterbody name.
  • Waterbody code: Enter the appropriate code from the waterbody code listing.
  • Access zone: Enter the appropriate code describing the distance from the lakeshore to the nearest possible accessible road.
  • Shoreline desirability: This is an observation of the type of shoreline with respect to its appeal and utility for recreation purposes.
    1. Desirable: The quality of shoreline and water is good to excellent; water level is constant except for normal seasonal fluctuations.
    2. Flow: The quality of shoreline and water is fair to poor; water level fluctuates due to impoundment requirements; aquatic vegetation is present adjacent to shore.
    3. Swamp/Cliff: Shoreline is boggy or is characterized by a very steep slope to water’s edge. This type of shoreline is usually not utilized.
  • Island acres: If parcel is located on an island or is a complete island, record the island size in acres.
  • Per unit value of lakeshore: Enter the appraised value, per front foot, of the subject.

2.6 Land Breakdowns section

This is the section where the appraiser records land descriptions.

  • Land type codes: Enter the land type or combination of land types which best describes the site. A complete explanation of each land type follows:
    • 01-R/F Developed: This land type describes land on a site which contains the principal house, lawn, driveway and any other buildings or improvements on residential or farm properties. The land area designated should never exceed ten acres. For farm properties, it represents the area occupied by the residence and all farm buildings. The "R/F Developed" designation can only be applied to land with existing buildings; it may not be used to describe a vacant land parcel with development potential.
    • 04-Residual: This land type is used to describe all excess land on a site which is not the R/F Developed, undeveloped industrial/ commercial land, waterfront, agricultural land, or woodland. It should be used primarily to describe the excess land on a site assigned to the 240 or 260 property classes, and that assigned to the 300 series (except for property classes 330, 340 or 350). It could also be used by a commercial data collector to record excess land in a commercial which has little or no commercial potential or is zoned for residential use.

      This land type may not be used to describe a site when it is recorded in the 100 or 900 series of property classes.

    • 07-Woodland: This description applies to land under forest. The trees may or may not be marketable as pulpwood or saw timber. This land type is to be used only if the site being described has been recorded with a property class in the 100 or 900 series.
    • 08-Wasteland: This land type describes land such as swamps or steep cliffs. Land described as waste is probably not being utilized and it would be economically impractical or impossible to improve the land to the point where it could be utilized. This land type can be used only if the site being described has a property class in the 100 or 900 series, that is, it is a farm or forest site.
    • 10-Waterfront: This land type describes all land with frontage on a pond, river, lake, canal, or ocean. Waterfront land must be recorded in dimensions. Both frontage and depth should be determined as accurately as possible with emphasis on the correctness of the frontage dimension. A site may have more than one waterfront entry if water frontage exists on more than one type of waterbody, or if the total water frontage is greater than 9999 front feet. Each waterfront entry must have a waterfront code recorded. Important: Land type 10 must be recorded if a site's property class has been recorded as 313.
    • 14-Wetland: This land type describes that land which has been designated and identified by the Department of Environmental Conservation as being under restrictions and protection as wetland. This code is to be used only for land for which positive certification is available. Do not use this code for swampland.
  • MSR (Measure code): Enter the appropriate code to describe the method of measurement for each land type used.
    • 1-Acres: The frontage field should be left blank and the acreage should be recorded (right justified) in the depth/acres field. Use up to 6 positions to the left of the decimal point and 2 to the right. Therefore, maximum parcel size which could be recorded is 999,999.99 acres.

      Example: 12 acres should be entered as 12.00.

    • 3-Dimensions: The front feet must be recorded (right justified) in the frontage field and the depth must be recorded (right justified) in the depth/acres field to the nearest whole foot, with two decimal places.

      Example: 100 x 150 frontage and depth should be entered as 100 x 150.00.

  • WTR (Water): Waterfront codes are to be used only with Land Type 10 (Waterfront). Important: If land type is recorded as code 10, a waterfront code must be entered to designate the type of waterbody in question.
    1. Pond
    2. River
    3. Lake
    4. Canal
    5. Ocean
  • Land rating codes: Each land type must have a corresponding land rating entered.
    • 01. Below average: This code describes land which is adversely affected by some physical problem such as excessive steepness, swampiness, or it is subject to flooding. Agricultural land is below average when its ability to produce normal crop yields using modern farm machinery is limited or questionable.
    • 02. Average: This describes land which is generally well suited to its use, or, in the case of vacant land, where one or more uses are economically feasible. Agricultural land types are described as average when crop productivity is normal and modern farm machinery can be utilized.
    • 03. Above average: This code describes land which exhibits no problems with topography, workability, or other physical factors affecting its existing or potential use(s). Agricultural land described as above average should produce high crop yields and should be level and easily worked.
General Appraisal Procedure Steps
  • Land Value Schedule is used to determine the Land Value.
  • Appraisal inventory of Land, Timber and Lakeshore and the Timber Retail Stumpage Schedule, multiplied by a 50% discount, provide the discounted Stumpage Value.
  • Lakeshore Value Schedule is used to determine the Lakeshore Value

Land Value + Discounted Stumpage Value + Lakeshore Value = Appraisal Value

2.7 Appraisal card example

Forest Land Appraisal Data Collection Card

Forest Land Appraisal Data Collection Card–downloadable PDF

New York State Office of Real Property Services Forestry Unit Forest Land Appraisal Data Collection Card

Key
  • County
  • Town
  • Village
  • SWIS
  • ERB
  • Co
  • Prc
  • Sch dist
  • LD SZ CD
  • Owner
  • Address
  • Grid coordinates
  • I.D. As shown on local assessment roll
  • Market value survey
  • Appraisal selection code
  • Major type value interval
  • Base roll type
  • Base roll year
  • Land assm't
  • Total assm't
Employee I.D.
Collection date
Info. Source
  1. NOAH
  2. Owner
  3. Neighbor
  4. Tenant
  5. Local official
  6. Other
Reject code
  1. Excess change
  2. No access
  3. No information
  4. Part wholly exempt
  5. Govt official
  6. Tel. Property
  7. Mineral rights
Zoning
  1. No
  2. Yes
  1. APA Hamlet
  2. APA Mod
  3. APA Low
  4. APA Rural
  5. APA Res Mgt
  6. APA Industrial
Remarks

Handwritten notes: Run through quality control checklist before turning in cards

Site Information

Property class: Match key

NBHD.Rating (1 - below average; 2 - average; 3 - above average)

NBHD.Type (1 - rural; 2 - rural crossroads; 3 - suburban; 4 - urban; 5 - residential subdivision; 6- mixed commercial)

Site desirability (1 - below average; 2 - average; 3 - above average)

Road (1-none; 2-unimproved; 3-improved); “remote” written in.

Water (1-none; 2-private; 3-commercial/public)

Utilities (1-none; 2-gas; 3-electric; 4-electric/gas)

forest & lakeshore information section
land breakdowns

Section 3: Forestry—waterfront

Forest appraisers are expected to be able to calculate waterfront values for lakes and ponds. There are several sources of information available to assist the appraiser in this endeavor.

3.1 Information sources

Sales of waterfront are collected continuously. A file is kept, by county, of all collected waterfront sales. These sales are used as comparable sales for equalization rate samples and to state-owned land. Standard procedures for using comparable sales and adjustments must be observed.

Appraisal problems surface where there are no available comparable sales. In these cases, it is acceptable to refer to state-owned land value schedules. State-owned waterfront is valued by analyzing waterfront sales and producing a schedule of values encompassing comparable lakes and discount factors. The Forestry Unit has lists of lakes and ponds that are comparable, so sales on one water body can indicate a value for others. By referring to value schedules, you are guided by sales on comparable water bodies.

3.2 Valuation methodology

Waterfront is valued by the appraiser using the following methodology:

  1. The waterfront is visited, and the appropriate classification is applied (D1-F2).
  2. The front footage of each classification is determined using GIS mapping software.
  3. Sales on each water body are analyzed to indicate value. (note: An alternate method available to Forestry Unit appraisers when no comparable sales exist is the option of referring to predetermined schedules on taxable state-owned land water bodies).
  4. The value per front foot of a building lot sized parcel for each classification of state-owned land is looked up in the State-owned land waterfront file.
  5. The State-owned land base price per front foot is discounted for size by the appropriate factor from the discount chart.
    Example: If a 2000' piece is being appraised on good lake and the State-owned land value is XXX for a building lot, then XXX times 31% times 2000 is the value of the waterfront portion of the appraisal.
  6. This calculated value can be further adjusted for lake quality.
    Example: If best lake is used as a comparable to good lake, the State-owned land value of best lake might have to be adjusted to make it more closely match good lake.

3.3 Shore type definitions

D-1: Quality of shoreline and water is good to excellent; shoreline is within 600 feet of access road.

D-2: Quality of shoreline and water is good to excellent; shoreline is more than 600 feet from access road or is accessible by boat only.

F-1: Quality of shoreline and water is fair to poor; shoreline is within 600 feet of access road.

F-2: Quality of shoreline and water is fair to poor; shoreline is more than 600 feet from access road or is accessible by boat only.

Swamp/Cliff: This is recognized as the least valuable shoreline designation.

3.4 Criteria for determining if waterbodies are to receive a value

A good rule of thumb is that twenty-four points usually qualifies a water body to have a front-foot value. However, waterfront valuation experience and common sense judgments should be relied upon.

(surface area) x (distance) x (terrain) x (quality) x (depth) = 24 or more points

Surface area

  • 1 = 1 to 10 acres
  • 2 = 11 to 30 acres
  • 3 = 31 to 100 acres
  • 4 = over 100 acres

Distance from road

  • 1 = over 3.1 miles
  • 2 = 1.1 to 3.0 miles
  • 3 = 0.6 to 1.0 miles
  • 4 = 0 to 0.5 miles

Terrain

  • 1 = steep, rugged
  • 2 = moderate, hilly
  • 3 = gently sloping

Shoreline quality

  • 1 = poor (swampy, mucky (typical of Beaver Pond))
  • 2 = fair (some wet areas, brushy, less desirable bottom (flow type))
  • 3 = good (average or above average, generally dry, some gravel or sandy bottom)
  • 4 = excellent (rocky or sandy shoreline, desirable waterfront)

Depth

  • 1 = shallow 0 to 6' mean depth
  • 2 = average 7' to 20'
  • 3 = deep over 20' {from Adirondack Lake Survey Report or depth charts, if available)

3.5 Reductions for size of lake frontage

Data from Partlow Lake appraisal Reductions for size of lake frontage
Front feet Percentage of
base lot value
Front feet Percentage of
base lot value
0199* 50 397408 57
100199 115 409425 56
110199 112 426441 55
120199 109 442458 54
130199 106 459475 53
140199 103 476491 52
150199** 100 492508 51
200199 83 509525 50
205199 82 526541 49
213199 81 542556 48
222199 80 557569 47
230199 79 570579 46
237199 78 580594 45
247199 77 595624 44
254199 76 625674 43
261199 75 675724 42
268199 74 725774 41
275199 73 775849 40
282199 72 850924 39
290199 71 925974 38
297199 70 9751049 37
305312 69 10501149 36
313321 68 11501349 35
322329 67 13501549 34
330337 66 15501749 33***
338346 65 17501849 32
347353 64 18502049 31
354360 63 20502449 30
361367 62 24502649 29
368374 61 26503249 28
375382 60 32503649 27
383389 59 36504249 26
390396 58 4250+ 25
  • * Assumed not to be a building lot
  • ** Base lot size
  • *** Lake George waterfrontage percentage of base lot value maximum level, except at 10,000 front feet or more where the percentage is 25

Section 4: Forestry—stumpage

4.1 Stumpage description

The contributory market value of timber stumpage value is determined using the principles that follow.

  • A schedule of timber stumpage values shall be prepared which shall contain per acre prices representing the market value of timber stumpage. Stumpage values shall be distinguished for most existing combinations of the classifications of forest stands.
  • The timber price data utilized to construct this schedule shall be obtained through personal interviews with logging contractors, sawmill operators, consulting foresters, and other people in the wood-using industry. Confirmed contract prices obtained from such interviews shall be the basis for stumpage schedule values.
  • In calculating the contributory value of merchantable timber, all stumpage values shall be discounted by 50% to reflect the fact that timber stumpage contributes less than its market price per acre to the market value of forested land because of ownership risks, opportunity costs of waiting to harvest the entire parcel (large tracts), property taxes, and other such costs of landownership.

The following is an explanation of how stumpage values are calculated by ORPTS' Forestry Unit.

Stumpage is a term used to describe the value of standing timber or wood on the stump. It is important to realize that there are numerous costs associated with getting timber from the stump to the market. A skilled laborer cuts the tree; another skilled laborer in an $80,000 machine drags (skids) the log to a truck; another skilled laborer in a $30,000 machine loads the log onto a truck; a driver in a $100,000 truck hauls the log to the mill yard where it must be unloaded. All these costs, plus a profit margin must come out for a tree to pay its way to the sawmill. The farther the tree is located from the market, the more difficult it is to extrapolate a stumpage value.

The Forestry Unit uses three sources when determining its raw stumpage values. The first source is an extensive network of loggers and consulting foresters who buy standing timber and are willing to discuss these purchases with us. From them we obtain contract sales information, such as what species were bought, their quality, quantity and under what special conditions. These logging contractors also provide us with information on various logging costs for our analysis phase, as well as firsthand market data.

The second source for stumpage data comes from a semi-annual report published by the New York State Department of Environmental Conservation. The report is published for landowners and loggers who need to know a value range for forest products. Stumpage data is reported by geographic region and by forest product. It proves to be an excellent resource for stumpage value ranges.

The third source is readily available, but less reliable. Sawmills print lists of products needed and prices they are willing to pay, delivered to the mill. These prices, less logging costs, should, in theory, equate to stumpage prices. This theoretical method is acceptable appraisal procedure, but is used sparingly, because the fluctuating nature of logging costs makes this residual method less reliable than direct sales data.

These three sources of information are listed spreadsheet fashion on a regional chart. Stumpage values are selected manually from the most reliable of the available data. Median, mode, mean, weighted mean and professional judgment have all been used in the selection. Confidence in the data is the main criteria for placing the weight on certain base values.

Adjustments must be made to these base prices to accommodate different "logging chance" situations. Smaller logs are worth less as they take more processing. Logs far from the road are worth less as they must be skidded further. Logs on steep terrain are worth less as they are more difficult to harvest. Tracts with the best timber removed are worth less than other typical tracts.

It has been the policy to disregard any short term or sporadic changes in stumpage values. The goal is to reflect only long-range consistent trends. This trending process can be accomplished by fitting a curve to the adjusted base prices over time. In other words, adjusted base prices fitted to a time curve are called trended values and are used to smooth out market data and strengthen weak or nonexistent data. A steady and reliable flow of timber values representative of the market, but not unduly sensitive to its day-to-day changes, is the result of trending.

A test for reasonableness is required. Harmonization curve sets are constructed and used to fulfill this test. Harmonization curves are parallel species lines opposite the various conditions. When lines that should run parallel do not, an identifiable reason should exist or erroneous data should be suspected. An example of this relationship might aid in the explanation. Sugar maple sells for more than beech, in general. It brings more at the mill. On good sites, it is worth more. On steep terrain it is worth more. Near or far from the road, sugar maple is worth more. If you have a data point where beech appears to have a higher value than sugar maple, you have cause for concern about that data point. A graphic display helps illuminate this relationship. Any data that forces a harmonization curve to fall in an illogical fashion must be checked. After all the data is acceptable, it is presented in chart form.

A summary at this point is in order. Stumpage data is collected from dealers in the stumpage and log market. A single value is picked to represent a value per species for each region. These values are adjusted to find values under different logging conditions. Unusual or short-term market fluctuations are trended out. Illogical data is identified and often eliminated. The final set of material is presented in chart form as a Stumpage Report.

The heart of the Stumpage Report consists of these value charts, along with an explanation of the merchantability standards which apply to each species. A section on general observations is included to formally recognize conditions found in the field which might now, or in the future, influence stumpage prices.

Section 5: Forestry–timber inventory

5.1 Introduction

The multi-variate forest inventory system presently being used employs seven variables, each of which captures a particular characteristic of both land and timber and has a measurable effect on value.

5.2 Definition of inventory variables

Forest region: The seven forest regions recognized are delineated on the basis of differences in forest stand composition, timber merchantability standards, forest product markets, and forest product utilization (figure 4).

Forest type:

  • Pure: A group of species or closely associated groups of species which comprise 75% or more of the gross cubic foot volume of a stand.
  • Mixed: A stand composed of a mixture of two or more pure forest types wherein each type comprises between 25% and 75% of the gross cubic foot volume per acre of a stand.

Forest site: Site quality is a measure of the ability of a particular area to grow tree crops in a temporal reference. The shorter the time to maturity, the better the site quality is, dependent upon the interaction of edaphic, climatic, and biotic factors, and is measured by the height of dominant and co-dominant trees in a stand.

Gross Timber volume: Total wood volume (usually per acre) in all living trees including cull as measured by criteria below.

  • Cubic foot: Wood volume, excluding bark, of all living trees, measured between a one foot stump height and a four inch top diameter.
  • Cord: A cord is one standard measure of cubic foot volume. One cord equals a pile of wood four feet high, four feet wide, and eight feet long. Two common markets for cordwood are firewood and pulpwood for paper or chipboard manufacture.
  • Board foot: Wood volume of all living trees, calculated by the International 1/4 inch Log Rule, between a one foot stump height and an eight inch top diameter for hardwood species and between a one foot stump height and a six inch  top diameter for coniferous species.
  • Basal area: Basal area (the area of a cross section of a tree) is measured in the field at DBH (diameter at breast height) and converted to board foot volume using standard volume charts.

Cut class: This variable measures the quality of a stand in terms of cull percentage and species desirability.

  • Class 1: Typically this stand has not been commercially logged, has a relatively low cull percentage, and contains species in demand for a variety of forest products.
  • Class 2: This stand has, probably, been logged, with the residual stand high in cull and undesirable or low demand species.

Accessibility:

  • Class 1: Land and timber that lies within one-quarter mile of an all-weather, maintained road.
  • Class 2: Land and timber that lies beyond one-quarter mile of an all-weather, maintained road.

Ease of logging: This variable is a measure of topography and terrain features.

  • Class 1: Less than 20% slope and easy vehicle traverse.
  • Class 2: 20% to 40% slope and difficult vehicle traverse.
  • Class 3: Greater than 40% slope; impossible vehicle traverse, or stands with extremely poor site conditions, low timber volume, or other factors that make harvesting uneconomical.

5.3 Procedures for determination of timber volume per acre class

  1. Initial aerial photo interpretation

    The parcel to be inventoried is plotted using GIS mapping software, parcel boundary shapefiles, and the most current orthoimage. Using the GIS map obvious non-productive sites, such as rock outcrops, alder beds, water, and so on, are delineated first. Homogeneous forest stands (in terms of forest type, tree crown size, cut class, accessibility, and topography) are outlined next. The subjects are also reviewed for the presence logging roads and recent harvest activity.

  2. Field reconnaissance

    Each forest stand delineated on the parcel is a sampling unit. A minimum of 9 sample points is taken within each stand. Sample points are taken at random along a cruise line through the stand. At each point, using a 10-factor wedge prism, a tree count is tallied (on Plotless Cruising Tally Form) of qualifying trees by species. Basal area per acre is calculated by dividing total tree count by 9 and multiplying the result by 10. Basal area per acre is then converted to gross volume per acre by use of the conversion table.

    If a stand is composed of a mixture of species groups (mixed type), the gross volume per acre is determined by applying the total basal area per acre to each species group on the conversion table and weighting the volumes in proportion to the basal area distribution of the sample species groups.

  3. Reliability of sample

    In order to determine the reliability of the volume estimate for each stand, the sample data is tested in the following manner:

    The gross volume per acre class is recorded for each sample point. The mean gross volume per acre class is calculated.

    Example: Suppose you measured a total of 43 trees on 9 sample plots. 43/9 = 4.8 trees per plot. The standard 10 factor wedge prism indicates 4.8 x 10 = 48 square feet of basal area per acre. The standard deviation is calculated by dividing the range of the volume classes by 3; 1/3 = 0.33. The coefficient of variation is then calculated; 0.33/4.8 = 6.9%. The standard of error, expressed as a percent of the mean 6.9 divided by the square root of 9 which equals 2.3%.

    Either of two methods is used to determine adequacy of sample:

    • Method 1 is applied for any stand whose mean volume class is 1-4.
    • Method 2 is applied for any stand whose mean volume class is 5-9.

    Method 1: The standard deviation is divided by the square root of "n" (9 sample points) to arrive at the absolute standard error. If this figure is less than 0.4 of a gross volume per acre class, the 9 sample points are adequate (0.4 being the desired accuracy at the 68% level of probability). If the standard error exceeds 0.4, the total number of sample points needed is calculated by:

    • SE = SD/N
    • n = total number of samples
    • SE = standard error
    • SD = standard deviation

    Method 2: The same formula applied in Method 1 is used here, except that standard deviation and standard error are expressed as percentages:

    • CV = SD/n
    • x = mean volume class
    • n = total number of samples
    • SE = 5% (desired accuracy at 68% probability)
    • SE(%) = CV/n
    • CV = coefficient of variation
    • SD = standard deviation
Plotless Cruising Tally Form

Plotless Cruising Tally Form–downloadable PDF

Fields in the Plotless Cruising Tally Form:

  • County
  • Town
  • SWIS
  • Forest Region
  • PCL. I.D.
  • Aerial Photo No. (old)
  • Aerial Photo No. (new)
  • Date
  • Crew
  • SOL (checkbox)
  • Sale (checkbox)
  • P.S. (checkbox)

These are followed by columns for listing

  • Plot Numbers
  • dbh
  • Species

5.4 Basal area per acre tables

Basal area per acre versus gross board feet per acre (int 1/4" scale)*
Basal Area
(sq ft)**
Hard Maple, Yellow Birch, and Beech Oak Aspen White Pine Spruce-Fir Hemlock
Uncut Cut
Site 1 Site 2 Site 3 Site 1 Site 2 Site 2 Site 3 Site 1 Site 2 Site 3 Site 1 Site 2 Site 3 Site 1 Site 2 Site 3 Site 1 Site 2
0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0
1 0.1 0.1 0.1 0.1 0.1 0.1 0.1 0.1 0.1 0.1 0.1 0.1 0.1 0.1 0.1 0.1 0.1 0.1
2 0.3 0.2 0.2 0.3 0.2 0.2 0.2 0.3 0.2 0.2 0.2 0.2 0.1 0.2 0.2 0.1 0.2 0.1
3 0.4 0.3 0.2 0.4 0.4 0.4 0.2 0.4 0.4 0.2 0.4 0.3 0.2 0.4 0.3 0.2 0.2 0.2
4 0.6 0.4 0.3 0.6 0.5 0.5 0.3 0.6 0.5 0.3 0.5 0.4 0.2 0.5 0.4 0.2 0.3 0.2
5 0.7 0.5 0.4 0.7 0.6 0.6 0.4 0.7 0.6 0.4 0.6 0.5 0.3 0.6 0.5 0.3 0.4 0.3
10 1.3 1.1 0.8 1.4 1.3 1.2 0.8 1.5 1.2 0.8 1.1 1.0 0.6 1.1 0.9 0.6 0.8 0.6
15 2.0 1.6 1.2 2.1 2.0 1.8 1.2 2.3 1.8 1.2 1.6 1.5 0.9 1.6 1.4 0.9 1.2 1.0
20 2.7 2.2 1.6 2.8 2.7 2.4 1.6 3.1 2.5 1.6 2.1 2.0 1.3 2.2 1.9 1.3 1.6 1.4
25 3.4 2.8 2.6 3.6 3.4 3.1 2.1 3.9 3.3 2.1 2.7 2.6 1.7 2.8 2.4 1.7 2.0 1.8
30 4.2 3.4 3.2 4.3 4.0 3.9 2.6 4.8 4.0 2.6 3.3 3.2 2.1 3.4 2.9 2.1 2.4 2.2
35 5.0 4.0 3.8 5.1 4.7 4.6 3.2 5.6 4.8 3.2 3.9 3.8 2.5 4.0 3.4 2.5 2.8 2.6
40 5.8 4.6 4.4 5.9 5.4 5.4 3.8 6.5 5.6 3.8 4.6 4.4 3.0 4.7 4.0 3.0 3.3 3.0
45 6.6 5.3 5.0 6.8 6.1 6.2 4.4 7.3 6.5 4.4 5.3 5.0 3.5 5.4 4.6 3.5 3.8 3.5
50 7.5 6.0 5.7 7.7 6.8 7.0 5.0 8.2 7.4 5.0 6.0 5.7 4.0 6.1 5.2 4.0 4.4 4.0
55 8.4 6.7 6.4 8.6 7.5 7.9 5.7 9.1   5.7 6.8 6.4 4.5 6.8 5.8 4.5 5.0 4.5
60 9.3 7.4 7.1 9.5 8.2 8.7 6.4 10.0   6.4 7.6 7.1 5.1 7.5 6.5 5.1 5.6 5.1
65 10.2 8.2 7.9 10.4 8.8 9.7 7.1 10.9   7.1 8.4 7.8 5.7 8.3 7.2 5.7 6.2 5.6
70 11.1 8.9 8.7 11.3 9.5 10.7 7.9 11.8   7.9 9.2 8.5 6.3 9.1 7.9 6.3 6.8 6.2
75 12.1 9.7 9.5 12.2 10.2 11.7 8.7 12.7   8.7 10.0 9.2 6.9 9.9 8.6 6.9 7.5 6.8
80 13.1 10.5   13.1 10.9 12.7 9.5 13.6   9.5 10.8 10.0 7.5 10.8 9.4 7.5 8.2 7.5
85 14.1 11.3   14.0 11.6     14.5     11.7 10.8 8.1 11.7 10.2 8.1 8.9 8.1
90 15.2 12.2   14.9 12.3     15.4     12.7 11.6 8.8 12.6 11.0 8.8 9.6 8.8
95 16.3 13.0   15.9 13.0     16.3     13.7 12.4 9.5 13.5 11.9 9.5 10.4 9.5
100 17.4 13.9   16.9       17.3     14.7 13.2 10.2 14.4 12.8 10.2 11.2 10.2
105 18.5 14.8   17.9             15.7 14.1 10.9 15.3 13.7 10.9 12.1 10.9
110 19.6 15.8   18.9             16.7 15.0 11.6 16.3 14.6 11.6 13.0 11.7
115 20.7 16.7                 17.7 15.9 12.3 17.3 15.5 12.4 13.9 12.5
120 21.8 17.7                 18.8 16.8   18.3 16.4 13.2 14.8 13.3
125 22.9 18.7                 19.9 17.7   19.3 17.3 14.0 15.8 14.1
130 24.0 19.7                 21.0 18.6   20.3 18.2 14.9 16.8 15.0
135 25.1 20.7                 22.2 19.6   21.3 19.1 15.8 17.8 15.9
140 26.2                   23.4 20.6   22.3 20.0 16.9 18.8 16.8
145                     24.6 21.6   23.4 21.0 17.8 19.9 17.7
150                     25.8 22.6   24.5 22.0   21.0 18.6
155                     27.0 23.6   25.6 23.0   22.2 19.5
160                     28.2 24.6   26.8 24.0   23.4 20.4
165                     29.4 25.6   28.0 25.0   24.6 21.4
170                     30.6 26.6   29.3 26.0   25.8 22.4
175                     31.8 27.6   30.7 27.0   27.0 23.4
180                     33.0 28.6   32.2 28.0   28.2 24.4
185                     34.3 28.6   33.8 29.0   29.4 25.4
190                     35.6 30.7   35.5 30.0   30.8 26.4
195                     36.9 31.8   37.3 31.0   32.2 27.5
200                     38.2 32.9   39.2 32.0   33.6 28.6

*by Forest Types and Forest Sites (Hardwood trees 11.6" + DBH (ob), Softwood trees 8.6" + DBH (ob))

**Basal Area per acre in sawtimber size trees (sq ft.)

Volume codes
Code Volume Class
1 0-399 c.f
2 400-799"
3 800-1999"-2mbf
4 2000-4999"
5 5000-9999"
6 10,000-14,999"
7 15,000-19999"
8 20,000-24,999"
9 25,000"+
Poletimber C.F.
BA/A N. Hardwood Aspen S-F V
DBH Site Site Site Site C
5.6" + 1 130 2 2 2 1
10 130 130 110 118 1
20 280 260 240 236 1
30 450 400 380 354 1
40 630 550 555 512 2
50 820 710 740 640 2
60 1020 850 850 768 2
70 1240 1160 1160 1050 3
          3

5.5 Map of New York State forest regions

Map of New York State Forest Regions

New York State Forest Regions

  • Region 1: Clinton, Essex, Franklin, Hamilton, Herkimer (partial), Lewis (partial), Oneida (partial) and St. Lawrence Counties
  • Region 2: Fulton, Rensselaer (partial), Saratoga, Schenectady (partial), Warren and Washington Counties
  • Region 3: Delaware (partial), Greene, Sullivan and Ulster Counties
  • Region 4: Jefferson (partial), Lewis (partial) and Oswego (partial) Counties
  • Region 5: Bronx, Columbia, Dutchess, Kings, Nassau, New York, Orange, Putnam, Queens, Richmond, Rockland, Suffolk and Westchester Counties
  • Region 6: Allegany, Cattaraugus, Chautauqua, Erie, Genesee, Livingston, Monroe, Niagara, Ontario, Orleans, Schuyler, Seneca, Steuben, Wayne, Wyoming and Yates Counties
  • Region 7: Albany, Broome, Cayuga, Chemung, Chenango, Cortland, Delaware (partial), Herkimer (partial), Jefferson (partial), Madison, Montgomery, Oneida (partial), Onondaga, Otsego, Oswego (partial), Rennsselaer *(partial), Schenectady (partial), Schoharie, Tioga and Tompkins Counties

5.6 Mensuration standards

Tree diameter

Tree diameter: The point of sampling procedure utilized in obtaining an estimate of timber volume per acre necessitates a tally of individual trees according to diameter. The following table lists the diameter standards used.

Tree diameter (dbh)* in Inches
Size class Hardwood species Coniferous species
Seedling or sapling < 5.6 < 5.6
Pole timber 5.6 to 11.5 5.6 to 8.5
Saw timber > 11.5 > 8.5
*dbh = diameter at breast height; this is a standard tree measurement for standing timber

Site class

Site class is determined based on tree height. Since trees grow at different rates in natural stands vs reforestation stands (plantings) different standards are used to determine site class. The following tables show site class based height in 16ft logs for natural stands and internodal growth in feet for reforestation stands.

Site class:

  • forest site
  • natural stands
Natural stands
Sixteen-foot logs*
Numeric code Hardwood species Coniferous species
01 ≥ 3 ≥ 5
02 2 to < 3 3 to < 5
03 and 04 < 2 < 3
* In dominant and co-dominant trees.
Reforestation stands
Five-year internodal growth in feet*
Numeric code Red, White, Scotch, Jack Pine, Norway Spruce White Spruce Larch
01 < 9.0 < 8.0 < 12.0
02 7.0 to 8.9 6.0 to 7.9 9.0 to 11.9
03 < 7.0 < 6.0 < 9.0
*Beginning at first whorl above dbh

5.7 Non-forest site classes

Codes for non-forest site classes by description
Numeric code Description
05 Permanent alder beds
06 Permanent brush, muskeg, and so on
07 Beaver grass, grassy swamps
08 Rock outcrop
09 Agricultural land in use
10 Idle agricultural land
11 Water
12 Land inventoried for waterfront value (200’ in depth)
13 Land inventoried as a home site
14 Land inventoried for road front value (200’ in depth)
15 Land inventoried as cabin site (hunting camp, and so on)
16 Miscellaneous (power lines, gas lines, roads, and so on)

5.8 Standard types

Natural forests: Codes by forest type and species
Numeric code Forest type Species composition
01 Northern hardwood Hard maple, beech, yellow birch, red maple, black cherry, white ash, and basswood

02

Northern hardwood—white pine

Northern hardwood species and white pine

03

Northern hardwood–hemlock

Northern hardwood species and hemlock

04

Northern hardwood—spruce-fir

Northern hardwood species, red spruce and balsam fir

05

Pioneer hardwood

Aspen, gray birch, birch, red maple

06

Gray birch

Gray birch

07

Swamp hardwood

Black ash, red maple, elm (Site 4 only)

08

Paper birch

Paper birch

10

Oak

Any oak species

13

Oak—pine

Any oak species and pine species

20

White pine

White pine

23

Spruce-fir

Red spruce, white spruce, balsam fir

24

White pine—hemlock

White pine and hemlock

25

Hemlock

Eastern hemlock

26

Tamarack—cedar

Tamarack and white cedar (Site 4 only)

28

Black spruce

Black Spruce (Site 4 only)

29

Red pine

Red pine

30

Pitch pine

Pitch pine

31

Jack pine

Jack pine

32

Red pine—white pine

Red and white pine

33

Cedar swamp

White cedar (Site 4 only)

34

White pine—spruce

White pine, red spruce, balsam fir

Reforestation stands: Codes by forest type and species

Numeric code

Forest type and species composition

40

White pine

41

Red pine

42

Scotch pine

43

Larch

44

Norway spruce

45

White spruce

46

Jack pine

47

Pitch pine

48

Douglas fir

50

White pine and red pine

51

White pine and Norway spruce

52

Larch and spruce

53

Scotch pine and white pine

54

Red pine and Norway spruce

55

Scotch pine and red pine

56

Mixed plantation & natural species (Volume Class 1 only)

57

Volume class 1 plantation of unknown species

5.9 Timber volume per acre class

Timber volume per acre: Codes by volume and description

Numeric code

Gross volume per acre

Stand description

1

0399 cubic feet

Seedling or sapling

2

400799 cubic feet

Light poles

3

800 cubic feet1999 board feet

Heavy poles

4

20004999 board feet

Light sawtimber

5

50009999 board feet

Medium sawtimber

6

10,00014,999 board feet

Heavy sawtimber

7

15,00019,999 board feet

Very heavy sawtimber

8

20,00024,999 board feet

Very heavy sawtimber

9

25,000+ board feet

Very heavy sawtimber

Ease of logging according to degree of slope (%)

Numeric code

Degree of slope in %

Physical features

1

<20

Easy vehicle traverse

2

21 to 40

Difficult vehicle traverse

3

>40

Poor-growing site, low-timber volume,

impossible vehicle traverse

5.10 Taxable state-owned lands

Background

In the State of New York, Sections 530 through 538 of Title 2 of the Real Property Tax Law prescribe the power and the extent of the non sovereign, subordinate local units to tax state-owned lands. Several other sections of Title 2 specify how the taxation and assessment of state-owned lands is to be approached. In that regard, Subdivision 1 of Section 542 is of particular interest for it states in part: "state-owned lands subject to taxation shall be valued as if privately owned and assessed at the same percentage of full value as other taxable real property in the assessing unit…".

In New York, the law requires the real property tax to be levied on an ad valorem basis with valuations being based on fair market value. Court decisions have equated fair market value (usually taken as actual market value) with full market value.

Value determinants

The market approach to valuation is employed by ORPTS in estimating the full market value of taxable lands. In appraising these lands, the values recognized have essentially been in three areas: bare land, merchantable timber, and waterfront values. The methodology utilized to determine these values is as follows.

  • Bare land values: The ORPTS definition of bare land applies the term to land committed to vegetative growth but bearing no merchantable (marketable) standing timber as of the moment. Market value schedules for bare land are calculated for each assessing unit by examining private land sales. These schedules include two value considerations: 1) Value per acre for land accessible by road and 2) Value per acre for land without access by road (landlocked).
  • Timber stumpage values: Stumpage values per acre are calculated for each of six market regions in the State. Within each region, average values per acre are produced for some 1000 different forest condition classes. These classes are derived from combinations of various levels of seven different variables. These variables are found to have a significant influence on values of stumpage. Altogether, 53 levels of the seven variables are recognized and considering all possible combinations, this allows for approximately 10,000 classifications. Stumpage prices are obtained through personal interviews with jobbers and contractors in the wood-using industry. Confirmed contract prices are utilized in calculating per acre values for various combinations of prospective timber products and standing timber characteristics.
  • Waterfront values: Land lying within 200 feet of the shore of a lake or pond has been determined (from sales analysis) to have as its highest and best use as recreational potential. Private sales are examined and values calculated for three distinct classes of shoreline (based on suitability for recreational purposes) on each waterbody where a reliable number of sales exists. A comparable waterbody analysis determines which private waterbody will be used as the value determinant for each of the state-owned waterbodies or portions thereof.

State land inventory

A comprehensive and detailed inventory of all taxable state-owned lands was completed in 1994. Utilizing an unbiased, scientific sampling approach, land, timber and waterfront were classified both in terms of quality and quantity according to the variables previously mentioned. Up-to-date techniques of measurement were used and steps were taken to ensure sampling accuracy.

Valuation procedures

Final taxable state-owned land values are determined by matching the master inventory of state-owned lands with the appropriate land, timber, and waterfront value schedules and performing the necessary computations. This market value is subsequently reviewed for accuracy and reliability and approved by ORPTS for use in the screening of locally derived assessments.

Tax Law sections for taxable state lands
Tax law number Description Taxable for
Real Property Tax Laws
532A Forest Preserve lands All purposes
532B Forest lands in towns of Altona & Dannemora, Clinton County—excluding institutional lands in Dannemora All purposes
532C Allegany State Park All purposes
532D Forest lands in Rockland Co. All purposes
532E Palisade State Park All purposes
532F Railroad from Lake Champlain to Clinton Prison All purposes
532G Lands in 24 special towns: Otselic, Pharsalia, Sherburne, etc. All purposes
532H Bashakill Wetlands; Town of Mamakating, Sullivan County  All purposes
532I Neversink Gorge; Towns of Forestburgh, Thompson, Mamakating, Sullivan County All purposes
532J All lands owned by the state pursuant to subdivision two of section two hundred eight of the racing, pari-mutuel wagering and breeding law located within the counties of Nassau, Queens and Saratoga, inclusive of the improvements erected thereon. All purposes and Special Assessments
532K Bowman Lake State Park, McDonough & Preston, Chenango Co All purposes
534 Reforestation areas All but county purposes
536A Lands in 38 special school districts School purposes only
536B Lands in 19 special towns School purposes only
536C Lands in certain special school districts and towns School purposes only
536D Letchworth Park, Town of Genesee Falls, Wyoming Co School purposes only
536E Central Pine Barrens, 5 special school districts, Suffolk Co School purposes only, not forestry
536F Outside Central Pine Barren, Riverhead School District, School purposes only, not forestry
536G Smithtown and Three Village CSD's, Suffolk Co School purposes only, not forestry
Conservation Law
587 (448) Water regulating district lands All purposes
ECL 15-2115 Hudson/Black River Water regulating district lands All purposes

Appendix A: Deed descriptions

Warranty deed covenants as follows:

That the party of the second part shall quietly enjoy [emphasis added] the said premises [. . .].


That said—will forever warrant [emphasis added] the title to such premises. [Real Property Law Article 8 § 258] 

Warranty deed (with lien covenants) covenants as follows:

First. That the party of the second part shall quietly enjoy [emphasis added] the said premises;

Second. That said … will forever warrant the title to said premises;

Third. That in compliance with Sec. 13 of the Lien Law [emphasis added], the grantor will receive the consideration of this conveyance and will hold the right to receive such consideration as a trust fund to be applied first for the purpose of paying the cost of the improvement and will apply the same first to the payment of the cost of the improvement before using any part of the total of the same of any other purpose. [Real Property Law Article 8 § 258]

Warranty deed (with full covenants) covenants as follows:

First. That said … is seized of said premises in fee simple [emphasis added], and has good right to convey the same;

Second. That the party of the second part shall quietly enjoy [emphasis added] the said premises;

Third. That the said premises are free from encumbrances [emphasis added];

Fourth. That the party of the first part will execute or procure any further necessary assurance of the title [emphasis added] to said premises;

Fifth. That said … will forever warrant [emphasis added] the title to said premises. [Real Property Law Article 8 § 258]

Bargain and sale deed (without covenant) states as follows:

Does hereby grant and release unto the party of the second part, […]

To have and to hold [emphasis added] the above granted premises unto the party of the second part, … and assigns forever [emphasis added]. [Real Property Law Article 8 § 258]

Forestry, section APP-A

Bargain and sale deed (with covenant) states as follows:

Does hereby grant and release [emphasis added] unto the party of the second part, [. . .]

To have and to hold [emphasis added] the above granted premises unto the party of the second part, . . . and assigns forever [emphasis added]. [Real Property Law Article 8 § 258]. [Real Property Law Article 8 § 258]

Quitclaim deed states as follows:

Does hereby promise, release, and quitclaim [emphasis added] unto the party of the second part, … and assigns forever, all (description) together with the appurtenances and all the estate and rights of the party of the first part in and to said premises.

To have and to hold [emphasis added] the premises granted unto the party of the second part, … and assigns forever. [Real Property Law Article 8 § 258]

Appendix B: Sale reject codes

Excess Change: This code indicates that construction and/or demolition of improvements have taken place after the sale and these changes cannot be adequately shown in the inventory. This code can also be used in the case of a major change in use of the property since the sale date.

No Access: This code shows that access to the property is necessary in order to collect and verify data for the sale and such access cannot be obtained.

No Information: Certain information is necessary to collect and verify sales data and cannot be obtained.

Not Arm's Length: This code indicates that the sale should not be considered valid for one of the following reasons (which should be recorded in the remarks section):

  • One or both parties involved in the sale were not fully aware of the present or potential purposes for which the property could be used.
  • One or both parties in the sale were acting under duress or coercion.
  • The sale involved related individuals or corporations.
  • The sale was a result of a liquidation of assets, a mortgage foreclosure, tax sale or quit claim.
  • The sale involved a land contract (a contract given to a purchaser of real property who pays a portion of the purchase price when the contract is signed, and agrees to pay additional sums, at intervals, in the amount specified in the contract until the total purchase price is paid and the seller gives the deed).
  • The sale included an excessive amount of personal property.
  • The grantee or grantor is a lending institution or government agency.
  • The deed is inadequate. 

Improved Sale: This indicates that the sale would not be useful in sales analysis because improvements make a major contribution to the total value of the property.

Misclassified: This code indicates that the sale was misclassified on the sales label and is not a property class useful in sales analysis.

Not Representative: The sale is not representative of the usual transaction in the area (includes incorrect acreage on pre-printed label).

Not Needed Sample size is adequate without the collection of this sale (includes repeat sales from previous surveys).

Appendix C: Water body codes

Note: Click or tap the relevant column header to sort the lake codes table numerically by lake code, or alphabetically by lake name.

Lake codes

Lake code

SWIS code

Lake name

0001

012000

Warner (or Warners) Lake

0011

091300

Lake Champlain, section 1

0011

094000

Lake Champlain, section 1

0012

094000

Lake Champlain, section 2

0012

094200

Lake Champlain, section 2

0013

152089

Lake Champlain, section 3

0013

152200

Lake Champlain, section 3

0013

155000

Lake Champlain, section 3

0013

532400

Lake Champlain, section 3

0013

534600

Lake Champlain, section 3

0013

535201

Lake Champlain, section 3

0020

093600

Chateaugay Lake Narrows

0020

162400

Chateaugay Lake Narrows

0040

093489

Chateaugay Lake Upper

0060

093489

Chazy Lake

0080

092600

Cranberry Pond

0090

094000

Davis Lake

0100

092600

Fern Lake

0120

092600

Newberry Pond

0130

092000

Miner Lake

0140

092600

Mud Pond (E of Silver Lake)

0150

092600

Mud Pond (borders town of Franklin)

0160

092600

Mud Pond (N/S Ore Bed Rd)

0180

092600

Ore Pond

0181

092889

Great Chazy River

0190

093600

Lake Roxanne

0200

092600

Silver Lake

0220

092600

Taylor Pond

0230

092200

Twin Pond

0240

022089

Foster Lake

0250

022800

Amity Lake

0260

024200

Rushford Lake

0260

026400

Rushford Lake

0270

153400

Clear Pond

0270

522400

Clear Pond

0280

153400

Moxham Pond

0301

042600

Quaker LakeSouth Shore

0302

042600

Quaker LakeNorth Shore

0310

047800

Red House Lake

0320

045800

Lime Lake

0330

046400

Linlyco Lake

0335

052600

Duck Lake

0340

122400

Huggins Lake

0345

124000

Lake Chandakin

0348

124000

Lake Lafever

0350

122089

Little Pond

0360

122400

Mud Pond

0370

122400

Trout Pond or Cables Lake

0380

122200

Silver Lake

0390

123600

Delaware Lake (also known as Perch Pond)

0400

124200

East Masonville Pond

0410

154600

Alder Pond

0420

153800

Arbutus Pond

0430

152089

Augur Lake

0440

153000

Ausable LakeLower

0450

153000

Ausable LakeUpper

0455

153800

Baker's Pond

0460

152400

Bouquet River

0465

153800

Bradley Pond

0470

154089

Averyville Pond (also known as Alford Pond)

0480

153400

Balfour Lake

0490

153689

Bartlett Pond

0491

153689

Tub Mill Pond

0500

153400

Beaver Ponds (2)

0510

154600

Big Rogers Pond

0520

154089

Big Cherrypatch Pond

0530

154600

Bigsby Pond

0540

154200

Boreas Ponds (also known as First Pond)

0550

154200

Branch River Pond (also known as Palmer Pond)

0560

154600

Bullet Pond

0570

152089

Butternut Pond

0571

152089

Hadley Pond

0575

152089

Trout Pond

0576

152089

Clark Pond

0580

154089

Cameras Pond

0590

153000

Cascade Lakes (Upper and Lower)

0590

154089

Cascade Lakes (Upper and Lower)

0600

153800

Catlin Lake

0600

203200

Catlin Lake

0610

153400

Chain Lakes (seven lakes)

0620

153000

Chapel Pond

0630

153400

Cheney Pond

0635

153400

Corner Pond

0635

153800

Corner Pond

0640

153000

Round Pond

0650

154200

Clear Pond

0651

154200

Proctor Pond

0652

154200

Challis Pond

0655

154200

Jug Pond

0660

154089

Connery Pond

0670

154200

Courtney Pond

0671

154200

Bass Lake

0672

154200

Vanderwhacker Pond

0680

154600

Crane Pond

0690

153689

Crowfoot Pond

0710

153800

Deer Pond

0715

153800

Moose Pond (Santanoni Preserve)

0720

153800

Lower Duck Hole

0725

153800

Upper Duck Hole

0730

152200

Eagle Lake

0730

154800

Eagle Lake

0733

155400

Lake Everest

0735

154089

Copperas Pond

0735

155400

Copperas Pond

0736

154089

Wolf Pond

0740

154089

Echo Lake

0745

154089

Owen Pond

0750

154200

Elk Lake

0755

154089

Holcomb Pond

0760

152089

Clear Pond

0770

152200

Flemings Pond

0770

154600

Flemings Pond

0775

152200

Sherman Lake

0780

154489

Franklin Falls Flow

0790

153800

Goodnow Flow

0800

153800

Goodnow Pond

0820

153800

Woodruff Pond

0830

153800

Harris Lake

0831

153800

Lake Julia (W P/O Harris Lake Flow)

0840

154089

Heart Lake

0850

153800

Henderson Lake

0855

153800

Lake Jimmy

0860

153400

Hewitt Pond

0861

153400

Roper Pond

0870

154600

Horseshoe Pond

0880

154089

Moody Pond

0880

154489

Moody Pond

0890

153400

Huntley Pond

0891

153400

Jackson Pond

0891

153800

Jackson Pond

0900

154200

Johnson Pond

0900

154600

Johnson Pond

0910

152200

Knob Pond

0915

152400

Birch Pond

0921

152400

Lincoln Pond, section 1: N of Bridge

0922

152400

Lincoln Pond, section 2: S of Bridge

0930

152400

Little Pond

0940

155200

Long Pond

0941

155200

Highlands Forge Lake

0950

154089

Mckenzie Pond

0950

154489

Mckenzie Pond

0960

152400

Mill Pond/Murrey Pond

0970

153400

Mink Pond

0975

153400

Thumb Pond

0980

154089

Mirror Lake

0990

154489

Moose Pond (1)

1000

153400

Minerva Lake

1020

153400

Moose Pond (3)

1025

153400

Otter Pond

1030

154600

Muller Pond

1040

152400

New Pond

1045

153800

Lake Andrew

1050

153800

Newcomb Lake

1060

153400

Rankin Pond

1070

155000

Nichols Pond

1080

154800

North Lake (also known as Putnam Pond)

1090

154600

Oliver Pond

1100

154600

Paradox Lake

1110

152200

Penfield Pond

1110

154800

Penfield Pond

1120

153400

Clear Pond

1120

153800

Clear Pond

1126

254200

Stony Pond

1127

362000

Basswood Pond

1128

303400

Mad River Tributary Pond

1130

153800

Perch Pond

1137

152200

Moose Mt. Pond

1137

154200

Moose Mt. Pond

1138

154800

Gooseneck Pond

1139

153689

Pine Pond

1139

154200

Pine Pond

1140

154600

Pharoah Lake

1141

153689

Moriah Pond

1142

154800

Rock Pond

1143

154800

Grizzle Ocean (Pond)

1144

154600

Whortleberry Pond

1145

154800

Lost Pond

1146

154600

Spectacle Pond

1147

154600

Gull Pond

1148

154600

Goose Pond

1149

154600

Crab Pond

1150

154089

Lake Placid

1150

154489

Lake Placid

1151

154600

North Pond

1155

154600

Peaked Hill Pond

1156

153400

Nate Pond

1159

154600

Bumbo Pond

1160

153800

Preston PondUpper

1160

154089

Preston PondUpper

1161

154600

Cotters Pond

1162

154600

Oxshoe Pond

1163

153800

Preston PondLower

1163

154089

Preston PondLower

1163

164689

Preston PondLower

1170

154600

Pyramid Lake

1190

153800

Rich Lake

1200

154800

Little Rock Pond

1210

153689

Round Pond

1211

152400

Russett Pond

1220

154200

Sand Pond

1221

154200

White Lily Pond

1222

154200

Howard Pond

1223

154200

Twin Ponds (2)

1224

154200

Munson Pond

1225

152200

Bloody Pond

1225

154200

Bloody Pond

1226

154200

Hammond Pond

1230

153800

Sanford Lake

1233

153800

Harkness Lake

1241

154600

Schroon Lake, section 1: West Shore

1241

522400

Schroon Lake, section 1: West Shore

1242

154600

Schroon Lake, section 2: East Shore

1242

522800

Schroon Lake, section 2: East Shore

1245

153400

Deer Pond

1250

153400

Big Sherman Pond

1255

153400

Frank Pond

1260

153400

Stony Pond

1265

153400

Split Rock Pond

1270

154600

Thurman Pond

1280

153800

Trout Pond

1281

153800

Lake Sally

1290

153400

Twenty-Ninth Pond

1310

153800

Wolf Pond

1320

154200

Wolf Pond

1330

153800

Zack Pond

1500

164400

Bass Lake

1505

164400

Pork Barrel Pond

1510

164689

Ampersand Lake

1515

164689

Blueberry Pond

1520

163000

Barnum Pond

1530

165200

Bay Ponds (3)

1540

162089

(Big) Simon Pond

1551

162089

Big Tupper Lake, section 1: Tupper Lake

1552

162089

Big Tupper Lake, section 2: Remainder

1552

406800

Big Tupper Lake, section 2: Remainder

1570

165200

Black Pond (E of Whey Pond)

1580

165200

Black Pond (W of Goose Pond)

1585

165200

Goose Pond (W of Follens by Jr Pond)

1590

164400

Buck Pond

1591

164400

Chub Pond

1592

164400

Hope Pond

1593

164400

Tamarack Pond (also known as Little Hope)

1600

165200

Church Pond (E of Hoel Pond)

1610

165200

Cat Pond

1620

162400

Chateaugay LakeLower

1630

164689

Lake Clear

1635

163000

Black Pond

1640

163000

Clear Pond

1645

163000

Deer Pond

1650

162400

Charlie Pond

1660

164689

Lake Colby

1665

164689

Little Colby (also known as Lake Colby Outlet)

1670

165400

Cranberry Pond

1680

164000

Debar Pond

1690

165200

Deer Pond

1710

162089

Deer Pond

1720

164000

Deer River Flow

1730

165200

Deuel Pond

1740

165400

Dexter Lake

1750

162400

Drain Pond

1760

162089

Dry Channel Pond

1770

164000

Lake Duane

1780

153800

Duck Hole

1780

164689

Duck Hole

1790

164400

Duck Pond

1810

164000

Eagle Pond

1820

162089

East Pond

1820

165200

East Pond

1830

165200

East Pine Pond

1840

165400

Elbow Pond

1860

165200

Fish Creek Ponds

1870

165200

Fish Pond

1871

165200

Clamshell Pond

1880

165200

Floodwood Ponds

1881

165200

Copperas Pond

1890

164000

Lake Florence

1910

164689

Lake Flower

1920

165200

Follensby Clear Pond

1930

165200

Follensby Jr. Pond

1940

164689

Follensby Pond

1950

163000

Baker Pond

1960

163000

Forestmere Lake (also known as Chain Lake)

1965

163000

Mccollum Pond

1970

165200

Green Pond (near Floodwood Rd)

1980

162089

Gull Pond

1980

406800

Gull Pond

1981

162089

Piercefield Flow

1981

406800

Piercefield Flow

1982

406800

Minnow Pond

1990

162089

Heavens Lake (E of Lake Madeleine)

2000

165200

Gordon Pond

2020

165200

Hoel Pond

2021

165200

Turtle Pond

2030

164000

Horseshoe Pond

2040

162400

Indian Lake

2060

162400

Ingraham Pond

2070

163000

Jones Pond

2075

163000

Long Pond

2080

164689

Kiwassa Lake

2085

164689

Kiwassa Outlet

2090

164400

Lake Kushaqua

2110

162089

Lead Pond

2110

165200

Lead Pond

2120

165200

Long Pond

2130

165400

Long Pond (S of Mud Pond)

2140

165400

Long Pond (E of Wolf Pond)

2150

165200

Benz Pond

2150

165400

Benz Pond

2155

165400

Mccavanaugh Pond

2160

164400

Loon Lake

2170

164689

Little Clear Pond

2170

165200

Little Clear Pond

2180

165200

Little Green Pond

2181

165200

Bone Pond

2190

165200

Little Long Pond (by Fish Pond)

2205

165200

Santa Clara Flow

2208

165200

Green Pond (near St. Regis Pond)

2209

165200

Grass Pond

2210

165200

Little Long Pond (near St. Regis Pond)

2211

165200

Bear Ponds (2) (on Ross Estate)

2220

165400

Little Rock Pond

2230

162089

Little Simon Pond

2240

165200

Little Square Pond

2260

162089

Little Wolf Lake

2265

162089

Big Wolf Lake

2270

165200

Madawaska Flow (Pond)

2280

162089

Lake Madeleine

2290

164689

Mccauley Pond

2300

154089

Oseetah Lake (also known as Miller Pond)

2300

164689

Oseetah Lake (also known as Miller Pond)

2301

164689

Pine Pond

2302

164689

Little Ampersand Pond

2303

164689

Owl Pond

2304

164689

First Pond

2305

164689

Second Pond

2310

165400

Mcdonald (S) Pond

2320

163000

Meacham Lake

2320

164000

Meacham Lake

2330

165200

Middle Pond

2340

164689

Mill Pond (Lake Clear Outlet)

2350

162400

Mt. View Lake

2360

163000

Mountain Pond (1)

2370

164000

Mountain Ponds (2)

2371

164000

Clear Pond

2372

164000

Buck Pond

2380

164400

Mud Ponds

2390

163000

Osgood Pond

2400

164400

Oregon Pond

2410

162400

Owls Head Pond

2420

164689

Panther Pond

2440

162089

Pitchfork Pond

2450

162089

Otter Pond

2460

162400

Plumadore Pond

2460

164400

Plumadore Pond

2470

165200

Polliwog Pond

2471

165200

Horseshoe Pond

2472

165200

Echo Pond

2474

165200

Slang Pond

2475

165200

Little Fish Pond

2476

165200

Lydia Pond

2477

162089

Rock Pond

2477

165200

Rock Pond

2478

165200

Ledge Pond

2480

162400

Ragged Lake

2490

163000

Rainbow Lake (also known as Inlet)

2510

162089

Raquette Pond

2520

165200

Rat Pond

2530

163000

Rice Lake

2540

162089

Rollins Pond

2540

165200

Rollins Pond

2560

164689

Saranac LakeLower

2570

164689

Saranac LakeMiddle

2570

165200

Saranac LakeMiddle

2581

164689

Saranac Lake Upper, section 1: West

2581

165200

Saranac Lake Upper, section 1: West

2582

164689

Saranac Lake Upper, section 2: East

2582

165200

Saranac Lake Upper, section 2: East

2600

164689

Tefft Pond (also known as Unnamed Pond W of Coreys)

2610

165200

Sochia Pond

2620

163000

Spectacle Ponds

2630

163000

Spitfire Lake

2640

164400

Square Pond

2650

165200

Spring Pond

2660

165200

Square Pond

2665

165400

Train Pond

2665

404600

Train Pond

2670

165200

St. Regis Pond

2680

163000

St. Regis LakeLower

2690

163000

St. Regis LakeUpper

2690

164689

St. Regis LakeUpper

2695

163800

Fair Ladies Lake

2700

164400

No. Branch Saranac River

2710

164689

Stony Creek Ponds

2720

165200

Sunday Pond

2730

164800

Twin Ponds

2740

092600

Union Falls Flow

2740

164400

Union Falls Flow

2750

164400

Lake Terrance

2760

165200

Weller Pond

2770

165200

Whey Pond

2780

165400

Whitney Pond

2790

162089

Willis Pond

2800

164800

Lake Titus

2810

162089

Windfall Pond

2811

162089

West Pine Pond

2813

162089

Heavens Pond (NE of Big Wolf)

2820

162400

Wolf Pond

2830

165400

Wolf Pond

3010

173800

Ayers Lake

3020

172400

Canada Lake

3050

173000

Cameron Reservoir

3060

173800

Dexter Lake

3070

172400

East Caroga Lake

3080

172400

Nine Corner Lake

3080

173800

Nine Corner Lake

3090

173800

Fourth Lake

3100

172400

Glasgow Pond

3110

172400

Green Lake

3120

172400

Newkirk Pond

3130

173800

Helterline Pond

3140

173800

Hillabrandt Vly

3150

172400

Irving Pond

3170

173000

Lair Rest Lake

3180

172000

Lily Lake

3190

172400

Lily Lake

3190

173800

Lily Lake

3210

173800

Long Lake (SE of Waters Millpond)

3220

173800

Knapps Long Lake

3230

172400

Stoner Lake East (also known as Middle Lake)

3230

202000

Stoner Lake East (also known as Middle Lake)

3240

172400

Mud Lake

3250

172800

Mountain Lake

3261

172400

Otter Lake

3270

172000

Peck Lake

3270

172800

Peck Lake

3271

172000

Chase Lake

3275

172000

Lake Edward or Vandenburgh Pond

3280

173201

Little Lake

3290

172400

Pine Lake

3300

173800

Pleasant Lake

3310

173800

Spectacle Lake

3310

202000

Spectacle Lake

3330

173800

Sprite Creek Res (West Lake)

3340

173800

Third Lake

3370

172400

West Caroga Lake

3380

172400

Stoner Lake West

3390

173800

Waters Millpond

3410

172400

West Lake (W of Canada Lake, see 3020)

3420

172000

Woodworth Lake

3440

173289

Woodward Lake

3450

193689

North-South Lake

3451

193689

Notch Lake

3460

192200

Greens Lake

3470

192200

Sleepy Hollow Lake

3480

193689

Tepral Lake

3490

193800

Colgate Lake

3491

194000

Unknown Pond

3500

202600

Black Mt. Ponds (2)

3501

153400

Essex Chain: 1st Lake

3501

202600

Essex Chain: 1st Lake

3502

153400

Essex Chain: 2nd Lake

3503

153400

Essex Chain: 3rd Lake

3504

153800

Essex Chain: 4th Lake

3505

153800

Essex Chain: 5th Lake

3506

153800

Essex Chain: 6th and 7th Lakes

3508

153800

Essex Chain: 8th Lake

3510

202600

Lake Abanake

3520

202600

Lake Adirondack

3530

203600

Lake Algonquin

3540

203400

Balsam Lake (borders town of Ohio)

3550

164689

Bear Pond (W of Upper St Regis Lake)

3550

165200

Bear Pond (W of Upper St Regis Lake)

3560

202800

Bear Pond

3570

203400

Beaver Lake

3580

203400

Big Alderbed

3590

202600

Big Bad Luck Pond

3598

202000

Jones Lake

3599

202000

Indigo Lake

3600

202000

Big Bay Lake

3601

202000

Black Cat Lake

3602

202000

Clockmill Pond

3603

202000

Fall Lake

3604

202000

Iron Lake

3605

202000

Rock Lake

3620

203200

Big Deer Pond

3630

202600

Blue Mt. Lake

3631

202600

Barker Pond

3632

202600

Clear Pond

3633

202600

Little Grassy Pond (SW of Grassy Pond)

3634

202600

John Pond

3634

523000

John Pond

3635

202600

Rock Pond (W of Big Bad Luck Pond)

3636

202600

Ross Pond

3637

202600

Unknown Pond

3640

203200

Bog Lake

3650

203200

Brandreth Lake

3651

203200

Gull Lake (NE of Big Moose Lake)

3660

203400

Brooktrout Lake

3663

203400

Deer Lake

3665

203400

Snag Lake

3670

202800

Lower Browns Tract Pond

3670

203200

Lower Browns Tract Pond

3671

202800

Upper Browns Tract Pond

3680

202200

Canary Pond

3690

202800

Bug Lake

3700

202800

Cascade Lake

3700

203200

Cascade Lake

3710

202000

Cedar Lakes

3720

203089

Cedar River Flow

3725

203089

Wakely Pond

3730

203600

Charley Lake

3750

203200

Charley Pond

3760

203200

Clear Pond

3770

202600

Crotched Pond

3780

202600

Rock Pond (West End Lake Durant)

3790

202600

Lake Durant

3800

203089

Dug Mt. Ponds (2)

3810

202600

Eagle Lake

3820

202000

East Lake (N of Stoner Lake East)

3830

203200

Lake Eaton

3840

203001

Echo Lake

3840

203089

Echo Lake

3850

203089

Elm Lake

3870

203400

Falls Pond

3880

203089

Fawn Lake (W of Sacandaga Lake)

3890

202800

Fawn Lake (E of Limekiln Lake)

3900

202000

Ferris Lake

3910

203200

Flatfish Pond

3920

202800

Fulton Chain: 5th Lake

3930

202000

Forked Lake

3930

203200

Forked Lake

3940

172089

County Line Lake

3940

202200

County Line Lake

3950

202800

Fulton Chain: 6th and 7th Lakes

3960

202800

Fulton Chain: 8th Lake

3970

203089

Gilman Lake

3980

202000

G Lake

3990

202000

Good Luck Lake

4000

203200

Grampus Lake

4010

203089

Hamilton Lake

4020

203200

Handsome Pond

4030

203200

High Pond

4040

202200

Duck Lake

4050

202600

Indian Lake

4050

203001

Indian Lake

4050

203089

Indian Lake

4060

203400

Indian Lake

4070

202000

Kennels Pond

4080

202600

Kings Flow

4080

203600

Kings Flow

4090

203200

Lake Kora

4100

202200

Meco Lake

4110

203001

Lewey Lake

4110

203089

Lewey Lake

4120

203200

Lake Lila

4130

203089

Lilly Lake

4140

202800

Limekiln Lake

4140

214200

Limekiln Lake

4150

203200

Long Lake

4151

203200

Bum Pond

4160

202200

Rock Lake

4170

203400

Long Lake

4180

203200

Loon Pond

4190

202600

Little Bad Luck Pond (Lake Francis)

4200

203200

Little Forked Lake

4210

202000

Little Moose Lake

4220

202400

Bennett Lake

4225

202400

Sacandaga River

4230

203200

Little Tupper Lake

4235

203200

Little Salmon Lake

4240

203200

Rock Pond (NE of Hardigan Pond)

4250

203089

Mason Lake

4260

203200

Mohegan Lake (W of Lake Kora)

4270

203200

Mohegan Lake (N of Grampus Lake)

4280

202400

Middle Lake

4290

203200

Moose Pond

4300

203400

Morehouse Lake

4320

202600

Mud Pond

4320

203200

Mud Pond

4330

203200

Nehasane Lake

4340

203200

Partlow Lake

4350

203089

Owl Pond

4350

203600

Owl Pond

4360

202000

Oxbow Lake

4360

203089

Oxbow Lake

4370

203200

Pickwacket Pond

4380

202000

Pillsbury Lake

4390

203400

Pine Lake

4400

202000

Silver Lake

4410

202000

Piseco Lake

4420

203001

Lake Pleasant

4420

203089

Lake Pleasant

4430

203200

Plumley Pond

4440

202000

Raquette Lake

4440

203200

Raquette Lake

4450

202600

Rock Lake

4460

202600

Rainbow Lake

4470

203200

Rock Pond

4471

203200

Round Pond

4480

203200

Round Lake

4490

202600

Round Pond (W of Kings Flow)

4500

202600

Round Pond (2)

4510

203089

Sacandaga Lake

4520

202400

Murphy Lake

4530

203200

Sagamore Lake

4535

203200

Frank Pond

4540

203200

(Big) Salmon Lake

4541

203200

Hardigan Pond

4550

202000

Sampson Lake

4560

202000

Sampson Bog

4570

202600

Stephens Pond

4580

202000

Sand Lake

4590

202000

Upper Sargents Pond

4591

202000

Middle Sargents Pond

4592

202000

Lower Sargents Pond

4600

203200

Shallow Lake

4610

202000

Sheriff Lake

4620

203200

Shingle Shanty Pond

4630

202200

Silver Lake

4640

202600

Cascade Pond

4650

203200

Slim Pond (connected to Stony Pond)

4660

202600

South Pond

4660

203200

South Pond

4670

203200

Sperry Pond

4680

202000

Spruce Lake

4690

202000

Spy Lake

4700

202600

Lake Snow

4710

203400

Squaw Lake

4711

203400

Potter Pond

4720

202600

Tirrel Pond

4730

202000

Trout Lake

4740

202600

Utowana Lake

4750

203400

W. Canada Crk Res (The Floe)

4751

203400

Cold Spring Lake

4770

202000

W. Canada Lake.

4771

202000

W. Canada Lake. So.

4772

202000

W. Canada Lake. Mud

4773

202000

W. Canada Lake. West

4780

203089

Whitaker Lake

4790

202000

Whitney Lake

4800

203600

Willis Lake

4801

203600

Mud Lake

4802

203600

Lake Chartreuse

4803

203600

Hayes Flow

4804

203600

Buckhorn Pond

4805

203089

Pine Lakes (2) (SE of Elm Lake)

4805

203600

Pine Lakes (2) (SE of Elm Lake)

4806

202600

Rock Pond

4806

203600

Rock Pond

4810

203400

Wilmurt Lake

4811

203400

Diamond Lake

4830

202200

Woods Lake

4840

202000

Jockey Bush Lake

4850

202000

T. Lake

4860

202000

Balsam Lake (E of Spruce Lake)

4870

202000

Beaver Pond (NW P/O Cedar Lakes)

4890

202600

Brady Pond (W of Cascade Pond)

4900

202600

Wilson Pond (SW of Cascade Pond)

4910

202600

Sprague Pond

4920

202600

Whortleberry Pond (W of Ok Slip Pond)

4930

202600

Mitchell Ponds (2) (W of Cascade Pond)

4940

202600

Cranberry Pond (N of Big Bad Luck Pond)

4950

202600

Pine Mt. Pond (N of Big Bad Luck Pond)

4960

202600

John Mack Pond

4970

202600

Stonystep Pond (SW of Big Bad Luck Pond)

4980

202600

Long Pond

4980

203600

Long Pond

4981

202600

Wolf Pond (NE of Tirrel Pond)

4982

202600

Minnow Pond

4990

202600

Grassy Pond (NW of First Lake)

4991

153400

Pine Lake

4991

202600

Pine Lake

5000

214200

Atwood Lake

5010

215400

Bear Pond (W of Dismal Pond)

5020

215400

Beaverdam Pond (Ne of Witchhopple)

5030

215400

(Big) Crooked Lake

5040

214200

Butler Lake

5050

203200

Big Moose Lake

5050

215400

Big Moose Lake

5060

215400

Big Otter Lake

5070

215400

Bisby Lakes Chain

5090

215400

Brewer Lake

5100

214200

Canachagala Lake

5100

215400

Canachagala Lake

5105

215400

Chamber Lake

5110

215400

Chub Pond

5130

215400

Clear Lake

5140

215400

Dart Lake

5150

215400

East Pond (E of Little Moose Lake)

5155

215400

Okara Lakes (W) (Lake Easka)

5160

214200

Dead Lake

5170

215400

Evergreen Lake

5180

215400

Falls Lake

5190

214200

Gull Lake

5190

215400

Gull Lake

5210

215400

Gull Lake (W of Nelson Lake)

5230

215400

Gull Lake (E of Oven Lake)

5240

215400

Fulton Chain: 1,2,3 and 4th Lakes

5250

215400

Hawk Pond

5251

215400

Cary Lake

5252

215400

Bear Lake

5255

215400

Buck Pond

5260

214489

Hinckley Reservoir

5265

214489

Lake Margarite

5270

214200

Honnedaga Lake

5290

214200

Horn Lake

5300

203400

Jerseyfield Lake

5300

214600

Jerseyfield Lake

5305

214600

Aspin Hills Pond (man made)

5310

214600

Klondike Reservoir

5320

214200

Loon Lake (also known as Swan Lake)

5330

215400

Little Moose Lake

5340

215400

Little Rock Lake

5351

214200

Chub Pond

5360

215400

Lyon Lake

5370

215400

Moshier Flow

5380

215400

Moss Lake

5381

215400

Bubb Lake

5385

215400

Gibbs Lake

5390

215400

Nelson Lake

5395

215400

Woods Lake

5396

215400

South Pond

5410

215400

Nicks Lake

5420

215400

Negro Lake

5430

214200

Nobleboro Flow

5450

214200

North Lake

5460

215400

Oven Lake

5470

215400

Panther Lake

5480

215400

Old Forge Lake

5490

215400

Peaked Mountain Lake

5500

215400

Quiver Pond

5510

215400

Raven Lake

5520

215400

Gray Lake

5530

215400

Rock Lake (SE of Emerald Lake)

5540

215400

Rock Pond

5550

215400

Lake Rondaxe

5570

215400

Salmon Lake

5580

215400

Sand Lake (S of Woodhull Lake)

5590

215400

Sand Lake (SE of Emerald Lake)

5610

215400

Silver Lake

5615

215400

West Lake

5620

214200

South Lake

5630

215400

Lower South Pond

5640

214600

Spruce Lake

5650

215400

Stillwater Reservoir

5660

215400

Okara Lakes (E) (Lake Tekeni)

5670

215400

Sunday Lake

5680

225689

Lake of The Woods

5685

215400

Hitchcock Lake

5689

215400

Middle Branch Lake

5690

215400

Sunshine Pond

5691

215400

Middle Settlement Lake

5695

215400

Thayer Lake

5700

214200

Twin Lakes Reservoir

5705

215400

Twin Pond

5710

215400

Twitchell Lake

5715

215400

Thirsty Pond

5720

225689

Sixberry Lake

5730

215400

Witchhopple Lake

5740

215400

Woodhull Lake

5750

225689

Crystal Lake

5760

225689

Hyde Lake

5770

225689

Millsite Lake

5775

223089

Pleasant Lake

5780

225689

Moon Lake

5790

225689

Red Lake

5795

222889

St. Lawrence River

5800

232489

Artificial Lake

5803

222489

Payne Lake

5805

232489

Bullhead Pond

5810

235200

Beaver Lake (1)

5820

235200

Beaver Lake (2)

5825

222200

Clear Lake

5825

225689

Clear Lake

5830

232489

Lake Bonaparte

5835

232489

Onjebonge Pond

5840

232600

Brantingham Lake

5842

232600

Pleasant Lake

5850

235200

Chase Lake Upper

5860

232489

Green Pond

5870

235200

Chase Lake

5880

232600

Copper Lake

5890

232600

Dwyer Pond (NW of Brantingham Lake)

5900

235200

Crooked Lake

5910

235200

Crystal Lake

5920

235200

Halfmoon Lake

5925

482889

Echo Lake

5930

232489

Elijah Lake

5940

235200

Evies Pond

5950

232089

Effley Falls Pond

5951

232089

Diversion Dam Pond (on the Beaver River)

5960

235200

Francis Lake

5970

232089

French Pond

5975

232089

French Pond East

5980

232600

Hiawatha Lakes (1 and 2)

5990

235200

Hinchings Pond

6000

235200

Long Lake

6010

232600

Lily Pond (SE of Brantingham Lake)

6020

232089

Long Pond

6025

403489

Huckleberry Lake

6025

403800

Huckleberry Lake

6030

232600

Little Otter Lake

6050

232089

Mud Pond

6060

235200

Payne Lake

6070

232600

Lake of the Pines Res

6080

232600

Pine Lake

6090

232089

Rock Pond

6110

232089

Round Pond

6120

235200

Sand Pond

6140

232600

Sand Pond

6150

235200

Soft Maple Reservoir

6170

235200

Stony Lake

6180

232089

Trout Lake

6190

242400

Conesus Lake

6190

242800

Conesus Lake

6200

242400

Hemlock Lake

6200

322200

Hemlock Lake

6310

303800

Brandy Lake

6315

303800

Pond South of North Lake Rd

6320

303800

Kayuta Lake

6330

303800

Long Lake

6335

303800

Blue Water Lake

6340

306600

Delta Lake (Reservoir)

6341

054289

Owasco Lake

6341

054800

Owasco Lake

6342

052489

Cross Lake

6342

313689

Cross Lake

6345

054400

Skaneateles Lake

6345

113800

Skaneateles Lake

6345

315000

Skaneateles Lake

6346

315200

Otisco Lake

6347

315489

Crooked Lake

6348

315489

Green Lake

6350

303800

Otter Lake

6360

303800

Snowbird Lake

6370

303800

Round Lake

6373

302689

Red Pond

6375

302689

Rosey Pond

6380

302889

Chittning Lake

6380

305489

Chittning Lake

6385

303800

Pine Lake (also known as Beaver Pond)

6390

303800

White Lake

6400

303800

Buck Lake

6410

332800

Beaverdam Pond

6410

483000

Beaverdam Pond

6415

352200

Coan Pond

6416

352200

Carterville Pond

6418

352689

Francis Pond

6420

352689

Kibbie Lake

6430

253689

Oneida Lake

6430

254889

Oneida Lake

6430

306489

Oneida Lake

6430

352689

Oneida Lake

6440

352200

Panther Lake

6440

352689

Panther Lake

6445

354000

Autumn Lake (man made)

6447

354000

Fawn Lake

6450

354000

Salmon River Flow (Reservoir)

6450

354800

Salmon River Flow (Reservoir)

6460

354800

Redfield Reservoir (also known as Salmon River Reservoir)

6465

354400

Russ Pond

6470

382000

Dyking Pond (also known as Dyken Pond)

6470

382600

Dyking Pond (also known as Dyken Pond)

6475

382000

Kendall Pond

6480

382000

Black River Pond (also known as Berlin Reservoir)

6490

382600

Lake Elizabeth

6500

382600

Babcock Lake

6510

404600

Amber Lake

6520

402800

(Big) Trout Pond

6520

406800

(Big) Trout Pond

6540

402800

Arbuckle Pond

6541

402800

Little Blue Pond

6542

402800

Pleasant Lake

6543

402800

Balsam Pond

6544

402800

Dog Pond

6545

402800

Burntbridge Pond

6546

402800

Curtis Pond

6547

402800

Carry Falls Reservoir

6548

402800

Chandler Pond

6549

402800

Pine Pond

6550

402800

Bog River Flow

6551

402800

South Colton Reservoir

6552

402800

Green Pond

6560

403600

Oswegatchie River

6570

406800

Catamount Pond

6590

402600

Cook Pond

6600

406600

Clear Pond

6610

402600

Cranberry Lake

6610

402800

Cranberry Lake

6610

403600

Cranberry Lake

6611

402600

Brother Ponds (3)

6615

402600

Dillon Pond

6620

403489

Cedar Lake

6620

404400

Cedar Lake

6621

403489

Smith Pond

6622

403489

Bonner Lake

6623

403489

Clear Lake

6625

403489

Jones Pond

6630

402800

Crooked Lake

6640

403600

Crystal Lake

6641

403600

Long Lake

6642

232489

South Creek Lake

6642

403600

South Creek Lake

6643

403600

Round Lake

6644

403600

Nicks Pond

6650

406800

Eagle Crag Lake

6660

407200

Goose Pond

6662

407200

Graham Pond

6665

407200

Shiner Pond

6670

402800

Grasse River Flow

6671

402000

St. Regis River

6672

402800

Town Line Pond

6672

406800

Town Line Pond

6680

405400

Hickory Lake

6690

402800

Hitchins Pond

6700

406800

Horseshoe Lake

6710

402800

Higley Flow

6720

406800

Horseshoe Pond

6730

407200

Jenny Lake

6740

225689

Grass Lake

6740

407600

Grass Lake

6750

406800

Jocks Pond

6755

406600

Allen Falls Reservoir

6760

406600

Joe Indian Pond

6761

406600

Blake Falls Reservoir

6770

402400

Grasse River

6771

402400

Allen Pond

6772

402400

Tooley Pond

6773

402400

L Pond

6774

402400

Clear Lake

6780

404600

Jordan Lake

6781

404600

Egg Pond

6790

404600

Kildare Pond

6791

404600

Twin Ponds (2)

6792

162089

Rock Pond (on Hopkinton Border)

6800

403600

Little River

6810

402800

Leonard Pond

6820

402800

Long Pond (W of Carry Falls Res)

6830

407200

Long Lake

6840

402800

Long Pond (near Hamilton Co Border)

6850

406600

Long Pond

6860

203200

Lows Lake

6860

402600

Lows Lake

6860

402800

Lows Lake

6870

405889

Raquette River

6870

406289

Raquette River

6870

407489

Raquette River

6880

406800

Long Pond

6900

407200

Little Long Pond

6910

402800

Little Trout Pond

6910

406800

Little Trout Pond

6920

406800

Mt. Arab Lake

6921

406800

Bridge Brook Pond

6930

402800

Lake Marian

6931

402800

Graves Pond

6932

402800

John Pond

6933

402800

Scott Pond

6934

402800

Colvin Pond

6935

402800

Otter Pond

6936

402800

Iron Pond

6937

402800

Panther Pond

6938

402800

Triangle Pond

6940

406800

Massawepie Lake

6950

403200

Mud Lake

6951

403200

Black Lake

6951

404289

Black Lake

6951

406000

Black Lake

6960

402600

Moosehead Pond

6970

402600

Newton Falls Pond (W P/O Chaumont Pond)

6971

402600

Little River Flow

6974

402600

Crane Pond

6980

405400

Pleasant Lake

6990

404600

Lake Ozonia

6991

404600

Otter Pond

7010

402600

Silver Lake

7020

402800

Sampson Pond

7021

402800

Clear Pond

7030

403600

Star Lake

7040

406600

St. Regis Flow

7042

408000

East Branch St. Regis River

7050

402800

Stark Falls Reservoir

7060

406600

Sterling Pond

7080

403600

Streeter Lake

7090

404400

Trout Lake

7100

403600

Wanakena Lake

7110

403600

Sucker Lake

7120

403800

Sylvia Lake

7130

405400

Yellow Lake

7130

407600

Yellow Lake

7140

407800

Boyd Pond

7220

412089

Ballston Lake

7221

412400

Mohawk River

7230

412689

Black Pond

7240

413400

Lake Desolation

7240

414800

Lake Desolation

7245

413600

Bell Brook Pond

7250

412689

Efner Lake

7260

432200

Benjamin Pond

7270

413000

Albia Pond (was Fox Hill Pond)

7280

413289

Galway Lake (also known as Amsterdam Res)

7290

412689

Hunt Lake

7310

412689

Jenny Lake

7330

412800

Livingston Lake

7335

412800

Mud Lake

7340

414489

Moreau Lake

7350

414800

Round Lake

7360

414000

Round Lake

7370

173289

Sacandaga Reservoir

7370

412800

Sacandaga Reservoir

7370

413000

Sacandaga Reservoir

7380

414000

Saratoga Lake

7380

415089

Saratoga Lake

7380

415289

Saratoga Lake

7385

411589

Lake Lonely

7390

412800

Tenant Lake

7400

414800

Lake Nancy

7410

414800

West Vly Flow

7420

412689

Woodland Lake

7429

434800

Bear Gulch Pond

7430

412800

Sand Lake (formerly Winona Lake)

7431

434800

Rossman Pond (Rossman Fly)

7432

443400

Waneta Lake

7433

443400

Lamoka Lake

7434

442089

Cayuta Lake

7435

053000

Cayuga Lake

7435

053489

Cayuga Lake

7435

055489

Cayuga Lake

7435

453089

Cayuga Lake

7436

055800

Lake Como

7437

462289

Loucks Pond

7439

462800

Cameron Pond

7440

484400

Amber Lake

7445

484400

Quick Lake

7446

482889

Loch Sheldrake

7450

482000

Chestnut Ridge Pond

7451

482000

White Lake

7452

483000

Gillman Pond

7453

482889

Pleasure Lake

7454

483000

Echo Lake

7455

483000

Rio Reservoir (on Mongaup River)

7456

483000

Hemlock Lake

7457

483000

Ruddick Pond

7458

483000

Stephen Crane Lake (also known as Crane Pond)

7459

483000

Trout Lake

7460

483200

Crystal Lake

7465

484200

Long Pond

7470

484400

Mongaup Pond

7475

484400

North Pond

7480

482000

Lake Superior

7481

483400

York Lake

7485

482600

Kenoza Lake

7490

484400

Waneta Lake

7500

523000

Antler Lake

7510

522800

Beaver Pond

7515

522800

Schroon River

7520

522800

Brant Lake

7530

522800

Clearwater Lake

7535

522800

Crab Pond

7540

522800

Burnt Pond

7550

523800

Daggett Pond

7560

523200

Lake Allure

7570

522800

Duck Pond

7571

524000

Echo Lake

7575

522800

Island Pond

7580

523000

Fish Pond

7590

523200

Lake Forest

7600

523200

Fourth Lake

7610

522400

Friends Lake

7620

523400

Glen Lake

7630

523000

Garnet Lake

7630

523800

Garnet Lake

7641

522000

Lake George, section 1

7641

522289

Lake George, section 1

7641

523400

Lake George, section 1

7641

532889

Lake George, section 1

7642

522000

Lake George, section 2

7642

522600

Lake George, section 2

7643

154800

Lake George, section 3

7643

522000

Lake George, section 3

7643

522289

Lake George, section 3

7643

522600

Lake George, section 3

7643

532400

Lake George, section 3

7643

532889

Lake George, section 3

7643

534600

Lake George, section 3

7644

154800

Lake George, section 4

7644

534600

Lake George, section 4

7650

522400

Faxons Pond

7660

523600

Harrisburg Lake

7670

522600

Jabe Pond

7675

522600

Little Jabe Pond

7680

523800

Mud Pond

7700

523600

Lens Lake

7710

523800

Pond on Langworthy Creek

7720

522800

Lily Pond

7730

522800

Long Pond

7740

523800

Cod Pond

7741

523800

Number 9 Pond

7750

522400

Loon Lake

7760

523200

Lake Luzerne

7770

523800

Shiras Pond

7780

522400

Mountain Spring Lake

7790

523600

New Lake

7800

192889

Hudson River

7800

523800

Hudson River

7800

524000

Hudson River

7810

522600

North Pond

7820

522400

Palmer Pond

7830

522800

Crystal Lake (also known as Round Pond, NW of Burnt Pond)

7850

522800

Round Pond (SE of Duck Pond)

7870

523800

Round Pond

7900

522000

Sherman Lake

7900

522800

Sherman Lake

7910

523000

Lower Siamese Pond

7911

523000

Upper Siamese Pond

7920

523400

Lake Sunnyside

7921

523400

Dream Lake

7930

522600

Swede Pond

7935

522600

Wintergreen Lake

7940

523000

Thirteenth Lake

7941

523000

Kibby Pond

7960

524000

Tripp Lake

7961

524000

Little Kellum Pond

7962

524000

Kellum Pond

7963

524000

Forest Lake

7970

522000

Trout Lake

7990

522800

Valentine Pond

8000

522400

Warner Pond

8010

523200

Lake Vanare

8020

523600

Wilcox Lake

8030

522600

Wolf Pond

8050

484400

Edgewood Lakes (2)

8055

484400

Trojan Lake

8056

482000

Toronto Reservoir

8060

484000

Mastens Lake

8070

484689

Swinging Bridge Reservoir

8071

484689

Twin Ponds (2)

8080

484000

Wolf Lake

8080

484689

Wolf Lake

8210

532889

Copeland Pond

8220

532000

Cossayuna Lake

8230

532889

Crosset Pond

8250

532400

Fishbrook Pond

8253

534000

Barkley Pond

8255

534000

Green Pond

8260

534200

Hedges Lake

8265

533600

Hills Pond

8267

533600

Mirror Lake (also known as Melvin Pond)

8268

533600

Reflection Lake

8270

532889

Lakes Pond

8280

534200

Lake Lauderdale

8290

532400

Pine Lake (also known as Long Pond)

8310

534600

Mud Pond

8320

532889

Lake Nebo (also known as Podunk Pond)

8350

532889

Hadlock Pond (also known as Sunderland Pond)

8360

534200

Schoolhouse Lake

8365

534889

Scott Lake

8370

532889

Sly Pond

8380

532000

Summit Lake

8390

532889

Three Ponds (2)

8400

533289

Gillespie Pond

8500

034200

Beaver Pond

8501

034200

Blueberry Lake

8519

032600

Tradewinds Lake

8520

034200

Laurel Lake

8521

035089

Griffins Pond

8522

034200

Deer Lake

8522

035089

Deer Lake

8523

035089

White Birch Lake

8524

035089

Beaver Lake

8610

533489

Mcdougall Lake

8620

085200

Plymouth Reservoir

8621

085400

Lake Lorraine

8622

085400

Steer Pond (also known as Lake Steere and Steeres Pond)

8623

084689

Brackett Lake

8624

084689

Gerry Lake

8625

083200

North Pond

8630

085800

Long Pond

8632

083089

Lake Petonia

8633

083089

Truitt Pond (also known as Thunder Lake)

8635

083889

Chenango Lake

8637

085800

Echo Lake

8640

085800

Round Pond

8642

086089

Beaver Meadow Lake

8645

082600

Smith Pond

8650

082400

Sears Pond

8651

083600

Coville Pond

8652

083600

Lake Ludlow

8655

083600

Genegantslet Lake

8657

113089

Upper Little York Lake

8660

113600

Tully Lake

8660

315489

Tully Lake

8670

113600

Song Lake

8705

114800

Bloody Pond

8710

114800

Cincinnatus Lake

8715

114800

Ellis Lake (also known as Melody Lake)

8800

123000

Crystal Lake

8802

125089

Alpine Lake

8805

125400

Merrick Pond

8810

122089

Big Pond

8815

125400

Perkins Pond

8820

122089

Paradise Lake

8830

122089

Tunis Lake

8830

122289

Tunis Lake

8840

123000

Silver Lake

8850

123000

Columbia Lake

8860

123600

Somerset Lake (also known as Homan Lake)

8868

114800

Stump Pond (also known as Suntan Lake)

8870

122089

Perch Lake

8885

123889

Titus Lake

8887

123889

Odell Lake

8890

123600

Sand Pond

8900

253400

Earlville Lake (on Lake Craine Rd)

8905

254200

Tuscarora Lake

8910

252689

Eaton Reservoir

8910

254200

Eaton Reservoir

8915

252689

Bradley Brook Reservoir

8930

252689

Hatch Lake

8939

252289

Cazenovia Lake

8940

252689

Leland Pond

8941

252000

Gorton Lake

8950

253400

Lebanon Reservoir

8951

252489

Deruyter Reservoir

8965

254000

Lake Moraine

8970

254000

Madison Lake

8980

356200

Lake Loraine

9000

354000

Lorton Lake or Sage Pond

9100

362800

Summit Lake

9110

363000

Canadarago Lake

9110

365000

Canadarago Lake

9110

365600

Canadarago Lake

9120

363200

Arnold Lake

9125

363489

Larchwood Lake

9130

364000

Crumbhorn Lake

9140

364000

Goodyear Lake

9150

363801

Otsego Lake

9150

365000

Otsego Lake

9160

366289

Buckhorn Lake

9200

484800

Luxton Lake

9205

484800

Feagles Lake

9210

483400

Montgomery Lake

9212

483400

Timber Lake (man made)

9215

483400

Elko Lake (man made)

9220

484400

Mud Pond

9228

484689

Wanaksink Lake

9230

484689

Lake Louise Marie

9232

484689

Treasure Lake

9235

484689

Sackett Lake

9240

483800

White Pond

9245

483800

Lake Metauque

9250

482000

Black Lake

9260

484400

Hunter Pond

9270

483200

Lake Muskoday

9280

483200

Tennanah Lake

9290

483400

Washington Lake

9300

515689

Ulster Heights Lake

9310

512400

Tillson Lake

9320

512600

Alder Lake

9325

513000

Onteora Lake

9340

514400

Lake Minnewaska

9350

515400

Lake Katrine

9360

515689

Lake Awosting

9400

572400

Canandaigua Lake

9400

572800

Canandaigua Lake

9410

572400

West River

9420

466200

Keuka Lake

9420

467600

Keuka Lake

9420

572600

Keuka Lake

9440

442600

Seneca Lake

9440

573400

Seneca Lake

9440

573689

Seneca Lake

9500

062800

Chautauqua Lake

9508

202800

Mitchell Ponds

9510

202800

Icehouse Pond

9520

202800

Helldiver Pond

9530

202800

Lost Pond

9540

202800

Chain Ponds

9550

203089

Aluminum Pond

9560

203089

Little Fiddlers Pond

9570

203200

Pelcher Pond

9580

203200

Pigeon Lake

9590

203200

Russian Lake

9591

203200

Upper Sister Lake

9592

203200

Lower Sister Lake

9600

382600

Taconic Lake (also known as Crandall Pond)

9610

384000

Crystal Lake

9620

384000

Burden Lake

9629

203200

Chub Lake

9630

203200

Constable Pond

9631

203200

Mays Pond

9640

203200

Corner Pond

9650

203200

Otter Pond

9655

203200

Rose Pond

9660

203200

Terror Lake

9660

215400

Terror Lake

9662

203400

Deep Lake

9663

203400

Northrup Lake

9664

203400

Poor Lake

9665

203400

Beaver Pond

9666

203400

Split Rock Lake

9667

203400

Metcalf Lake

9668

203400

Bear Lake (N of Little Rock Lake)

9670

203200

Cranberry Pond

9680

203400

Big Rock Lake

9681

203400

Jones Lake

9682

203400

North Branch Lake

9682

214200

North Branch Lake

9690

222200

Butterfield Lake

9690

225689

Butterfield Lake

9692

203200

Queer Lake

9693

203200

Big Brook (Stream)

9694

203200

Doctors Pond

9695

203200

Stony Pond (connected to Slim Pond)

9696

203200

Rob Pond

9697

203200

Bottle Pond

9698

203200

Cary Pond

9699

203200

New Pond

9720

222600

Lake Ontario

9720

353400

Lake Ontario

9740

225689

Muskellunge Lake

9741

203400

Trout Lake

9742

203400

Bochen Lake

9750

222200

Mud Lake

9750

225689

Mud Lake

9760

353800

Mud Pond

9770

356200

Kasoag Lake (SE P/O Green Pond)

9775

356200

Sisley Ponds (2)

9780

067200

Lake Erie

9790

065800

Cassadaga Lakes (2)

9790

066800

Cassadaga Lakes (2)

9800

483200

Anawanda Lake

9805

482000

Briscoe Lake

9805

483689

Briscoe Lake

9808

482000

Lake Jefferson

9808

482289

Lake Jefferson

9809

482000

Wesserlauf Pond

9810

482000

Horseshoe Lake

9811

482400

Eifert Pond

9812

482000

Filippini(S) Pond

9814

482289

Sand Pond

9815

482289

Hust Pond

9816

482289

Stump Pond

9817

484800

Swamp Pond (also known as Weiden Pond)

9820

482400

Lake Huntington

9825

483400

Blind Pond

9830

482000

Indian Field Pond

9840

483689

Swan Lake

9845

483689

Tanzman Lake

9850

483400

Lake Devenoge

9850

483800

Lake Devenoge

9855

482000

Cliff Lake

9855

483400

Cliff Lake

9855

483800

Cliff Lake

9860

483800

Lochada Lake

9865

483800

Lebanon Lake

9870

483800

Mohican Lake

9875

483400

Sand Pond

9875

483800

Sand Pond

9880

382000

Spring Lake (also known as Long Pond)

9890

384000

Big Bowman Pond

9895

384000

Glass Lake

9900

384000

Crooked Lake

9901

383800

Hicks Pond

9910

384000

Racquet Lake (also known as Reichards Lake)

9920

382600

Peckham Pond

9925

322200

Canadice Lake

9930

324200

Honeoye Lake

9940

483400

Hull Pond

9950

065200

Findley Lake

9960

483400

Toasperns Lake (also known as Beaver Brook Lake)

9965

483400

Highland Lake

9970

484000

Yankee Lake

9990

483400

Bodine Lake

9995

483200

Dascher Pond (also known as Vogel Pond)

 

Updated: