The preferential taxation of forestland is complex. This section of our site helps people begin to understand its nuances. It includes published research relating to forest taxation issues, studies of the impact of 480a in New York, and the most recent version of DEC’s proposed changes.

Category 1: Information about the Current 480a Program

  1. DEC’s overview of 480-a
  2. Full text of the 480-a tax law
  3. Forest Tax Law Overview

Category 2: DEC’s Current Proposal for 480-a Program Overhaul

  1. Most current DEC proposal
  2. Most current DEC “option comparison” spreadsheet

Category 3: Values of Private Forestry

  1. Private Forests, Public Benefits

Category 4: Threats to Private Forests

  1. Family Forest Research Center report on threats to forestland
  2. Cornell University study on landowner awareness of conservation options

Category 5: Forest Taxation

  1. Family Forest Research Center’s report on forest taxation
  2. American Farmland Trust summary of Cost of Community Services studies
  3. Multi-university study on whether timber harvesting can cover property taxes
  4. Yale University study on why landowners subdivide and sell their land (abstract only)

Category 6: Certification of Family Forests

  1. Journal of Forestry article on forest certification of family forestland