N.Y. Comp. Codes R. & Regs. tit. 6, § 199.11 – Involuntary and partial conversions.

(a) The owner of a certified tract shall not be subject to any penalty that would otherwise apply because such tract or any portion thereof is converted to a use other than forest crop production by virtue of:
1. (1) an involuntary taking by eminent domain or other involuntary proceeding, except a tax sale;
2. (2) a voluntary proceeding, providing such proceeding involves the establishment of rights-of-way for public highway or energy transmission purposes wherein such corridors have been established subsequent to public hearing as needed in the public interest and are environmentally compatible;
3. (3) oil, gas or mineral exploration, development or extraction activity undertaken by an independent grantee pursuant to a lease or other conveyance of subsurface rights recorded more than 10 years prior to the date of the original certificate of approval issued by the department for the tract; or
4. (4) where all or a substantial portion of the certified tract is destroyed or irreparably damaged by reason of an act of God or a natural disaster.
(b) In the event the land converted to a use other than forest crop production constitutes only a portion of such tract, the management plan shall be amended by the owner to exclude that portion so converted, and the certificate of approval shall be revoked with respect to the converted portion, after notice and opportunity for hearing, and notice of such partial revocation shall be given to the owner, to the appropriate assessor(s) and to the clerk of the appropriate county or counties. Remaining parcels not so converted will remain certified under this Part and subject to the management plan, regardless of size, except that should any remaining parcel be no longer accessible for continued forest crop production, the department shall, after notice and hearing, and after all relevant penalties, stumpage taxes, and interest are paid, revoke the certificate of approval for the inaccessible portion or portions, and notice of such partial revocation shall be given to the owner and to the clerk of the appropriate county or counties.
(c) The owner of a certified tract shall not be subject to penalty under this section by reason of the fact that a forest crop on the certified tract or portion is, through no fault of the owner, damaged or destroyed by: fire, infestation, disease, storm, flood or other natural disaster, act of God, accident, trespass or war. The owner shall, as soon as practicable, provide the department with notice of such disaster and of the emergency steps taken to cope with the same. The management plan shall be amended as necessary. If a merchantable forest crop is to be cut or removed in connection with necessary salvage operations resulting from any such event, the owner shall give prior notice of cutting, and the department shall certify the stumpage value as provided in section 199.8 of this Part. Nothing in this subdivision shall be construed to subject any person to penalty for immediate action taken in good faith in the event of an emergency.