Page 283: "The State should enact legislation to create a real property tax incentive (Real Property Tax Law § 480-c) to provide forest landowners a tax incentive to undertake practices that increase carbon storage, carbon sequestration, and climate resilience while addressing the need for additionality (additional carbon or climate benefits generated due to practices above the current baseline state). This program should be practice- and carbon inventory-based and require a forest management plan written by a carbon certified forester if harvesting. To be eligible for this program, a landowner would be required to enroll at least 15-acres of contiguous forested land. The tax benefit to landowners should increase as the years of commitment increase to recognize accumulated sequestration benefits over time with up to 100% reimbursement to local municipalities."