NYS DEC News Release of Dec. 31, 2025 – New York State Department of Environmental Conservation (DEC) Commissioner Amanda Lefton today announced the finalization of regulation changes to the Real Property Tax Law Section 480a, also known as the Forest Tax Law. The comprehensive overhaul of the 50-year-old regulations streamlines processes and reduces administrative barriers on participating forest landowners, while strengthening sustainable timber management on enrolled lands.

“More than 75% of the 18 million acres of forests in New York are privately owned, making private forest landowners essential partners in meeting our State’s environmental goals and supporting a stable, forest-based economy,” Commissioner Lefton said. “The 480a regulatory updates reinforce the role of private forests in achieving long-term forest stewardship, supporting rural economies, and conserving open space.”

New York State enacted the 480a Forest Tax Law in 1974 to encourage long-term management of forested land. The law provides a property tax incentive for private forest landowners who commit to managing their woodlands sustainably under an approved forest management plan. The updated regulations (PDF) modernize program requirements to reflect current forest management best practices and make participation more workable for forest landowners. By improving program clarity for enrollees and administrative processes, DEC is ensuring the 480a program continues to be a practical incentive to keep lands forested and sustainability managed.

The revised regulations:

• lower administrative and compliance burdens for landowners and consulting foresters by extending the period that an approved forest management plan covers from 15 years to 20 years and requiring fewer plan updates;
• provide greater flexibility in forest management work planning by moving away from an annual schedule;
• strengthen sustainable forest management on enrolled lands by requiring efforts to establish adequate forest regeneration and explicitly banning harvest practices that remove most of the commercially valuable trees at the expense of future growth and future financial return; and
• standardize program expectations, administration, and compliance by establishing a training requirement for consulting foresters working with enrolled and prospective landowners.

New York’s forests play a critical role in carbon storage, climate resilience, clean water protection, and biodiversity conservation. At the same time working forests support a statewide forest products sector that provides employment in forestry, logging, manufacturing, and related services—particularly in rural regions.

State Agriculture Commissioner Richard A. Ball said, “The Department is proud to work with New York’s forest landowners through the Wood Products Development Council. I’m glad to see that these updates to the State’s Forest Tax Law will help to further that effort, supporting our unique wood products economies while promoting sustainable forest stewardship and protecting this treasured resource.”

DEC released the draft regulations in 2024 and received 260 public comments from 33 separate organizations and individuals. A responsiveness summary document (PDF) is available on the DEC website.

Notice of the final regulation will appear in the State Register on December 31, 2025. The updated regulations will take effect on March 1, 2026. DEC will provide updated guidance and outreach materials to support landowners, foresters, and other stakeholders.

For more information about the new and revised regulations, as well as how to participate in the program, visit DEC’s website.