Forest Land Resources

Woodlands are a valuable asset that can be used to produce harvestable timber firewood and firewood as well as provide an opportunity for implementing agroforestry practices on your farm. Within this sheet, you can find resources and further information regarding agroforestry, maple syrup production, and information on forestland tax exemption qualifications. 

Assistance for Forest Owners

If the land you own includes woodlands, it pays to become informed about this asset. Following are agencies and organizations that are available to assist you.

Master Forest Owner (MFO) Volunteers	Volunteers are trained by Cornell Dept. of Natural Resources and are available in nearly every county to provide answers about forest management questions. They are a great resource for the new forest owner and can offer practical advice on questions pertaining to woodlot management, timber harvesting and other topics.	Find MFO at: http://blogs.cornell.edu/ccemfo/
NY Forest Owners Association (NYFOA)	The NY Forest Owners Association promotes sustainable woodland practices and improved stewardship on privately owned woodlands.	To become a member, contact NYFOA at 800-836-3566 or www.nyfoa.org
NYS Dept. of Environmental Conservation Division of Lands and Forests	DEC Foresters will prepare Forest Management Plans that identify your woodland resources and provide management options.	Contact the regional office that covers your county and request the assistance of a DEC Forester: www.dec.ny.gov/lands/4972.html
DEC Saratoga Tree Nursery	Tree seedlings are available for small planting and reforestation projects. Generally, orders need to be placed by mid-March and will be shipped in April. Species available from the above sources include: conifers, hardwoods, and mixed packets for wildlife or other conservation purposes.	Call 518- 581-1439 or visit: www.dec.ny.gov/animals/7127.html Many county Soil and Water Conservation District (SWCD) offices also sell tree seedlings
Cornell Forest Connect	ForestConnect is an education and applied research program of Cornell University and Cornell Cooperative Extension. The goal of ForestConnect is to support the sustainable production of private woodlands in New York (and beyond) through the provision of educational assistance.	http://cornellforestconnect.ning.com/

Agroforestry

Forested land presents an exciting opportunity for the inclusion of agroforestry techniques into farming operations. Agroforestry encompasses many different practices that integrate trees and forests with agricultural production. These methods can include, but are not limited to: alley cropping, forest farming, riparian buffers, and silvopasture. Agroforestry practices have existed for hundreds of years, but have gained increased attention in recent years due to these systems’ ability to improve land resiliency and present alternative solutions to unsustainable agriculture. The products and crops gained from these practices often offer high output, price points, and consumer demand, benefitting both the market and producers. Some common crops can include ginseng, specialty mushrooms, nuts, maple syrup, and many more. 

Mushroom cultivation specifically has seen a significant increase in popularity, leading to a thriving industry. Mushrooms are unique in their ability to be highly adaptable, growing indoors or out, in large or small spaces. The type of mushroom being grown, the location of your farming operation, and access to supplies will determine the right method of cultivation. Outdoor cultivation often occurs in a woodland area, with mushrooms fruiting on inoculated logs, stumps, or wood chip beds, making them an ideal agroforestry crop. 

Interested in learning more about agroforestry practices? Here are some helpful resources for further research, support, and guidance in implementing or maintaining these systems.

•  Cornell Small Farms Program’s Agroforestry Project 
• Cornell Small Farms Specialty Mushroom Project 
• Cornell Maple Program
• Forum for maple producers to share ideas and equipment
• Cornell’s Forest Farming Resource Center
• Agroforestry Resource Center, CCE Greene County
• Agroforestry Overview, ATTRA
• USDA Agroforestry Strategic Framework 
• Northeast Organic Farming Association (NOFA), Massachusetts Agroforestry Expansion 
• For funding opportunities related to agroforestry, please visit the ‘Grants and Financial Opportunities’ factsheet 

Forestland Tax Exemption – 480-a

Privately owned forest land can be partially exempted from taxation but is liable for special levies/assessments under a state law called 480a. The exemption is limited to the lesser of either:

1. 80% of the assessed value of eligible acreage or;
2. The amount by which the assessed value exceeds $40 x the state equalization rate x number of acres

To qualify for the exemption:

• Requires an annual commitment to continued forest crop production for the next 10 years
• Forests must be under a forest management plan approved by DEC
• Must include at least 50 contiguous acres of forest land (roads, rights-of-ways, energy transmission corridors, etc. are included)
• Must have vehicular access for forest management purposes
• Any timber harvest within 3 years prior to application for certification under this program must have been conducted in accordance with sound forest management practices
• Prescribed cutting may be required by DEC plan

To Receive the Exemption:

First Year:
Complete Form RP-480, must be accompanied by a 10-year commitment form from DEC and a certificate of approval from the county clerk’s office– take these forms to your county/town assessor by the taxable status date (March 1).

Subsequent Years:
File a new copy of the 10-year commitment form with the assessor. If you fail to file the commitment form, the property is not eligible for the exemption.

For more information on this program. contact a DEC Forester in your region.

Agricultural Assessment for Maple Production

If you tap the maple trees on your forestland or lease your forestland to another maple producer, you may be able to qualify for an agricultural assessment.  This program does not require that a landowner develop or follow a written forest management plan and is less restrictive than 480-a. Please refer to the Ag Value Assessment for Farmland fact sheet  for details on this program. If a landowner qualifies for agricultural assessment on their open land, they can also include up to 50 acres of attached woodland. However, maple syrup production is the only use of forestland that will qualify a landowner to receive agricultural assessment on its own.

Leasing forestland to a maple producer is an attractive option for landowners who would like to have their trees tapped but do not have the ability or desire to do the work themselves. Oftentimes the tax savings of qualifying for ag assessment is more lucrative than the lease fees provided by the producer. This requires a 5-year written contract with a maple producer who meets the minimum sales requirements for ag assessment.

Funding

For information on grants and financial opportunities for your farming operation, visit the ‘Grant Opportunities for Farmers’ fact sheet.