DEC Proposes Revisions to State's Forest Tax Law Program

Public Comment Period on Proposed Changes Open through Jan. 27, 2025

New York State Department of Environmental Conservation (DEC) Interim Commissioner Sean Mahar today announced proposed changes to the regulations for Real Property Tax Law Section 480a, also known as the Forest Tax Law. The comprehensive overhaul of the 50-year-old regulations aims to lessen the administrative burdens on participating forest landowners while maintaining and improving sustainable timber management on enrolled lands. DEC is holding two virtual public comment hearings on the proposed changes on Jan. 21, 2025, and is accepting public comments through Jan. 27, 2025.

"Heathy, well-managed forests are essential for supporting our economy, protecting water and air quality, providing wildlife habitat, and improving forest carbon storage and sequestration," said Interim Commissioner Mahar. "As privately owned forests make up approximately 74 percent of the total forest land area in New York, the Forest Tax Law Program provides important incentives for managing timber resources for the long term under the direction of a professional forester, and the changes proposed today will ensure this program continues to provide the support needed for growing our forests of the future. I encourage all interested stakeholders to review the proposal and provide comments to help us modernize this important conservation tool."

New York State enacted the 480a Forest Tax Law in 1974 to encourage the long-term management of woodlands to produce forest crops and thereby increase the likelihood of a more stable forest economy. Through the new and revised regulations, DEC seeks to build upon and improve this successful program to ensure the continued sustainability of forest ownership over time. In 2022, draft regulations were released and public comments were collected. The newly released draft regulations have incorporated those comments.

The proposed changes include, but are not limited to:

• Extending the period an approved forest management plan would cover from 15 years to 20 years and requiring fewer plan updates;

• Providing more flexibility to enrolled landowners to complete forestry treatments by changing the work schedule from year-by-year deadlines to a 10-year work window;

• Strengthening forest sustainability requirements on enrolled lands, such as requiring efforts to establish adequate forest regeneration and explicitly banning high grading (removing most of the commercially valuable trees at the expense of future growth and future financial return, often leaving a forest in poor condition); and

• Establishing a training requirement for consulting foresters working with Forest Tax Law clients to help set clear expectations and standardize Forest Tax Law administration across the state.

The proposed changes would go into effect on March 1, 2025.

The virtual public comment hearings will be held on Jan. 21, 2025, at 2 p.m. and at 6 p.m. Public comments will be accepted until Jan. 27, 2025, by writing to: NYSDEC Private Lands and Forest Utilization Section, Bureau of Forest Resource Management 625 Broadway, Albany, NY 12233-7254 or by email to [email protected]. For more information about the new and revised regulations, as well as how to participate in the public comment hearings, visit DEC's website.