NY Real Prop Tax L § 483 (2021)
2021 New York Laws RPT - Real Property Tax Article 4 - Exemptions Title 2 - Private Property 483 - Exemption From Taxation of Structures and Buildings Essential to the Operation of Agricultural and Horticultural Lands.

§  483.  Exemption from taxation of structures and buildings essential to the operation of agricultural and horticultural lands. 1.  Structures and  buildings  essential  to the operation of lands actively devoted to agricultural or horticultural use and  actually  used  and  occupied  to carry   out  such  operation  which  are  constructed  or  reconstructed subsequent to January first, nineteen hundred sixty-nine  and  prior  to January first, two thousand twenty-nine shall be exempt from taxation to the  extent  of  any  increase  in  value  thereof  by  reason  of  such construction or reconstruction for a period of ten years.   2. The term "structures and buildings" shall  include:  (a)  permanent and  impermanent  structures,  including trellises and pergolas, made of metal, string or wood, and buildings or portions thereof  used  directly and  exclusively  in the raising and production for sale of agricultural and horticultural commodities or necessary for the storage thereof,  but not structures and buildings or portions thereof used for the processing of   agricultural   and   horticultural   commodities,   or  the  retail merchandising of such commodities; (b) structures and buildings used  to provide  housing for regular and essential employees and their immediate families who are primarily employed in connection with the operation  of lands  actively  devoted  to agricultural and horticultural use, but not including structures and  buildings  occupied  as  a  residence  by  the applicant and his immediate family; (c) structures and buildings used as indoor exercise arenas exclusively for training and exercising horses in connection  with the raising and production for sale of agricultural and horticultural commodities or  in  connection  with  a  commercial  horse boarding  operation  as  defined  in  section  three  hundred one of the agriculture and markets law. For purposes  of  this  section,  the  term "indoor  exercise  arenas"  shall  not  include riding academies or dude ranches; (d) structures and buildings used in the  production  of  maple syrup;  * (e)  structures  and buildings used in the production of honey and beeswax including  those  structures  and  buildings  used  for  the storage  of  bees.  For purposes of this section, this shall not include those structures or buildings and portions thereof used for the sale  of maple  syrup  or  sale  of  honey  and beeswax. The term "structures and buildings" shall not include silos,  bulk  milk  tanks  or  coolers,  or manure storage, handling and treatment facilities as such terms are used in section four hundred eighty-three-a of this title.   * NB Effective until December 23, 2021 * (e)  structures  and  buildings used in the production of honey, royal jelly, bee pollen, propolis and beeswax including those  structures  and buildings  used  for  the storage of bees. For purposes of this section, this shall not  include  those  structures  or  buildings  and  portions thereof  used  for the sale of maple syrup or sale of honey and beeswax. The term "structures and buildings" shall not include silos,  bulk  milk tanks  or  coolers, or manure storage, handling and treatment facilities as such terms are used in section four hundred  eighty-three-a  of  this title.   * NB Effective December 23, 2021   3.  The  term "lands actively devoted to agricultural or horticultural use" shall mean lands not less than five acres in area actually used  in bona  fide  agricultural  and  horticultural  production  and  operation carried on for profit.   4. Such  exemption  from  taxation  shall  be  granted  only  upon  an application  by  the  owner  of  the  building  or  structure  on a form prescribed  by  the  commissioner.  The  applicant  shall  furnish  such information as the commissioner shall require. Such application shall be filed  with the assessor of the city, town, village or county having the power to assess property for  taxation  on  or  before  the  appropriate  taxable status date of such city, town, village or county and within one year from the date of completion of such construction or reconstruction.   5.  If  the assessor is satisfied that the applicant is entitled to an exemption pursuant to this section, he shall  approve  the  application. Such  structures  or  buildings  shall be exempt from taxation as herein provided.   6. The assessed value  of  any  exemption  granted  pursuant  to  this section  shall  be  entered  by  the  assessor  on  the  portion  of the assessment roll provided for property exempt from taxation. An exemption granted pursuant to this section shall continue only while the buildings and structures are actually used and occupied as provided herein, but in no event for more then ten years.   7. In the event that land or buildings or structures  in  agricultural or    horticultural   use   are   converted   to   non-agricultural   or non-horticultural use during the period of an exemption granted pursuant to this section, the structures or buildings upon  which  the  exemption was  granted  shall  be subject to roll-back taxes for the period during which the exemption was operative. Structures and buildings  subject  to roll-back taxes shall be taxed as provided herein.  (a)  Notwithstanding any limitations contained in section five hundred fifty of this chapter, the assessors of the appropriate  assessing  unit shall enter on the taxable portion of the assessment roll of the current year the assessed valuation or valuations of the structures or buildings on  which  exemption  was  granted  in  any  prior  year or years at the assessed valuation or valuations as set forth on the exempt  portion  of the assessment roll or rolls.  (b) The amount of roll-back taxes shall be computed by the appropriate tax levying body by applying the applicable tax rate for each such prior year  to  the  assessed valuation, as set forth on the exempt portion of the assessment roll, for such structures  or  buildings  for  each  such prior year during such period of exemption.  (c)  Such  roll-back  taxes  shall be levied and collected in the same manner and at the same time as other taxes are  imposed  and  levied  on such roll.   8.  As used in this section, the term "agricultural and horticultural" shall  include  the  activity  of  raising,  breeding  and  boarding  of livestock, including commercial horse boarding operations.