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NY A04512

Bill

Status

Introduced

2/5/2013

Primary Sponsor

Daniel Stec

Click for details

Origin

Assembly

2013-2014 General Assembly

AI Summary

  • Allows a 25% credit on real property taxes for landowners with at least 25 contiguous acres under a written Department of Environmental Conservation agreement for forestry stewardship, habitat conservation, or both
  • Eligible tracts must be inspected and determined valuable for wildlife/fish/shellfish habitat or suitable for fish/wildlife recreation (fishing, hunting, trapping, wildlife observation)
  • Requires agreements between landowners and the Department of Environmental Conservation for a minimum of five years, with obligations and benefits passing to successors in interest
  • Limits annual credit to $10,000 per taxpayer, with excess treated as tax overpayment without interest
  • Establishes the New York State Forestry Stewardship and Habitat Conservation Program and applies credit to both personal income tax (Section 606) and business franchise tax (Section 210)

Legislative Description

Establishes a forestry stewardship and habitat conservation credit for personal income and business franchise taxes.

Last Action

held for consideration in ways and means

6/17/2014

Committee Referrals

Ways and Means2/5/2013

Full Bill Text

No bill text available