Application for the exemption must be made within one year after the completion of such construction. The agricultural structures and buildings will be exempt from any increase in the property's assessed value resulting from the improvement. Once granted, the exemption continues automatically for ten years. For Historic Barns, Sections 483-b provides a sliding scale exemption. These provisions are discussed later in this pamphlet.
Eligibility is determined by the assessor or board of assessors with whom the application is filed.
If denied, the applicant has the right to an administrative review by the Board of Assessment Review. The following requirements must be met. The structure or building must be essential to the operation of lands actively devoted to agricultural or horticultural use. The structure or building must actually be used and occupied to carry out the agricultural or horticultural operations. The farmland must actually be used in bona fide agricultural or horticultural production carried on for profit.