Page 283: "The State should enact legislation to create a new real property tax incentive (new Real Property Tax Law § 480-b) to allow private forest landowners to manage for multiple benefits (such as wildlife habitat, water quality, wood products, carbon sequestration, and carbon resilience) and, if desired, conserve their forests in natural conditions to participate in tax programs. Tax benefit to landowners should increase as the year of commitment increase, recognizing the accumulated annual sequestration benefits over time. This program should require a forest management plan written by a certified forester if harvesting is required. To be eligible for this program, a landowner would be required to enroll at least 15-acres of contiguous forested land. Initial benefits should start at a lower level than Real Property Tax Law § 480-a and a new Real Property Tax Law § 480-c with up to 100% reimbursement to municipalities."