The Forest Tax Laws (Sections 480 and 480a of the Real Property Tax Laws)

Joint report of the New York State Department of Environmental Conservation and Board of Equalization and Assessment

Table of contents

1. Transmittal letter
2. Introduction
3. Summary of existing Forest Tax Laws
   • Background
   • Fiscal impact
   • Table 1. Summary of Forest Tax Law participants
   • Table 2. Towns with at least one percent of tax base exempted by Section 480-a of the Real Property Tax Law
4. Summary of public hearing testimony
5. Recommendations
   • Program consistency
   • State assumption of program costs
   • Level of program benefits
   • Program management objectives
   • Lands eligible for enrollment
   • Program administration
   • Public access to enrolled lands
   • Structural development
6. Appendix
   • Summary of Public Comments
   • Summary of Statements Made by Individuals

Next page