2023 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,
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.
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.