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Forest Taxation Exemptions: The New York Experience

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Abstract:

Forest tax policy in New York has recently undergone a major review. Proposals from a number of interested constituencies reflect competing dilemmas resulting from increased pressures on both the timber resource and the local real property tax base. Much of the discussion has centered on the exemptions available to owners who are willing to manage their forests and on the best methods of assessing parcels. It is hoped that the proposals will correct administrative and other deficiencies with the current law and gain increased support for forest management.

Document Type: Journal Article

Affiliations: Program Research Specialist with the New York State Division of Equalization and Assessment, Albany 12223

Publication date: 1983-11-01

More about this publication?
  • The Journal of Forestry is the most widely circulated scholarly forestry journal in the world. In print since 1902, the Journal has received several national awards for excellence. The mission of the Journal of Forestry is to advance the profession of forestry by keeping forest management professionals informed about significant developments and ideas in the many facets of forestry: economics, education and communication, entomology and pathology, fire, forest ecology, geospatial technologies, history, international forestry, measurements, policy, recreation, silviculture, social sciences, soils and hydrology, urban and community forestry, utilization and engineering, and wildlife management. The Journal is published bimonthly: January, March, May, July, September, and November.

    2015 Impact Factor: 1.476
    Ranking: 22 of 66 in forestry

    Average time from submission to first decision: 39.6 days*
    June 1, 2016 to Feb. 28, 2017

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    Forest Science
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