STATE OF NEW YORK
        ________________________________________________________________________
                                           970
                               2019-2020 Regular Sessions
                    IN SENATE
                                     January 9, 2019
                                       ___________
        Introduced by Sens. YOUNG, SEWARD -- read twice and ordered printed, and
          when printed to be committed to the Committee on Local Government
        AN  ACT to amend the real property tax law, in relation to excluding the
          value of trees for the purposes of assessment
          The People of the State of New York, represented in Senate and  Assem-
        bly, do enact as follows:
     1    Section  1.  Section  305  of  the real property tax law is amended by
     2  adding a new subdivision 4 to read as follows:
     3    4. For purposes of real property tax assessment, the  value  of  trees
     4  shall be excluded for the purposes of assessment.
     5    § 2. This act shall take effect immediately.
         EXPLANATION--Matter in italics (underscored) is new; matter in brackets
                              [ ] is old law to be omitted.
                                                                   LBD03734-01-9