{"slug":"ny-480a-forest-tax-law","name":"480-a Forest Tax Law","provider":{"name":"New York State Department of Environmental Conservation","type":"state"},"organization":null,"country":"US","region":"NY","locality":null,"scope":"regional","audience":["landowner","farmer"],"kind":"tax_incentive","benefit":"Property tax exemption of up to 80 percent of the assessed value on enrolled forest land, in exchange for following a DEC-approved management plan","summary":"Section 480-a of the Real Property Tax Law gives owners of larger woodlots a property tax reduction if they commit to managing the land for forest crops under a plan written by a forester and approved by DEC. The exemption is the lesser of 80 percent of the per-acre assessment or the assessment minus $40 per acre adjusted by the town's equalization rate, and a 6 percent tax is paid on stumpage value when timber is sold. The commitment is recorded as a lien and runs 10 years from each annual exemption.","eligibility":"Any privately owned tract of at least 50 contiguous acres devoted to forest crop production (roads and transmission corridors do not break contiguity; limited-access highways do). Government owners are excluded. Any harvest in the three years before applying must have followed sound forest management.","how_to_apply":"Hire a forester to prepare a management plan, then send the application for Certificate of Approval, the annual commitment form, the plan and a map to the DEC Regional Forester for your county. DEC answers within 60 days. File the certificate, exemption application and forest type map with your town assessor by the taxable status date, usually March 1, and refile the annual commitment every year.","url":"https://dec.ny.gov/nature/forests-trees/private-forest-management/480a-forest-tax-law","source_url":"https://dec.ny.gov/nature/forests-trees/private-forest-management/480a-forest-tax-law","season":"Assessor filing deadline is the taxable status date, usually March 1","program_status":"active","lat":null,"lng":null,"data_note":"New 6 NYCRR Part 199 regulations take effect March 1, 2026. Failing to follow the plan's work schedule or subdividing below 50 acres during the commitment period triggers roll-back or penalty taxes. DEC notes some owners see little or no savings depending on local assessments.","updated_at":"2026-11-08T00:02:20.743Z","page_url":"https://treerm.org/residents/programs/ny-480a-forest-tax-law","markdown_url":"https://treerm.org/residents/programs/ny-480a-forest-tax-law.md","license":"CC-BY-4.0"}