2023 New York Laws › RPT - Real Property Tax › Article 4 - Exemptions › Title 2 - Private Property › 483-B - Historic Barns.

§  483-b. Historic barns. 1. Historic barns which are reconstructed or
rehabilitated shall be exempt  from  taxation  to  the  extent  provided
hereinafter.  After  a  public hearing, the governing board of a county,
city, town or village may adopt a local law and a school district, other
than a school district subject to article  fifty-two  of  the  education
law,  may  adopt a resolution to grant the exemption authorized pursuant
to this section. A copy of such local law or resolution shall  be  filed
with  the  commissioner  and  the assessor of such county, city, town or
village who prepares the assessment roll on  which  the  taxes  of  such
county, city, town, village or school district are levied.
2.  (a)  Such  barns  shall  be exempt for a period of one year to the
extent of one hundred per centum  of  the  increase  in  assessed  value
thereof attributable to such reconstruction or rehabilitation and for an
additional period of nine years subject to the following:
(i)  The extent of such exemption shall be decreased by ten per centum
of the "exemption base" each year during  such  additional  period.  The
"exemption  base"  shall be the increase in assessed value as determined
in the initial year of the term of the exemption, except as provided  in
subparagraph (ii) of this paragraph.
(ii)  In  any year in which a change in level of assessment of fifteen
percent or more is certified for a final assessment roll pursuant to the
rules of the commissioner, the exemption base shall be multiplied  by  a
fraction,  the  numerator  of which shall be the total assessed value of
the parcel on such final  assessment  roll  (after  accounting  for  any
physical  or  quantity  changes  to  the  parcel  since  the immediately
preceding assessment roll), and the denominator of which  shall  be  the
total  assessed  value  of the parcel on the immediately preceding final
assessment roll. The  result  shall  be  the  new  exemption  base.  The
exemption  shall  thereupon  be  recomputed to take into account the new
exemption base, notwithstanding the  fact  that  the  assessor  receives
certification of the change in level of assessment after the completion,
verification  and  filing of the final assessment roll. In the event the
assessor does not have custody of the roll when  such  certification  is
received,  the  assessor  shall  certify the recomputed exemption to the
local officers having custody and control of the roll,  and  such  local
officers  are  hereby  directed  and  authorized to enter the recomputed
exemption certified by the assessor on the roll. The assessor shall give
written notice of such recomputed exemption to the property  owner,  who
may,   if   he  or  she  believes  that  the  exemption  was  recomputed
incorrectly, apply for a correction in  the  manner  provided  by  title
three  of  article  five  of this chapter for the correction of clerical
errors.
(b)  No  such  exemption  shall  be  granted  for  reconstruction   or
rehabilitation   unless   such   reconstruction  or  rehabilitation  was
commenced  subsequent  to  the  effective  date  of  the  local  law  or
resolution   adopted  pursuant  to  subdivision  one  of  this  section;
provided, however, that such local law or resolution  may  provide  that
such  reconstruction  or rehabilitation commenced prior to the effective
date of such local law or resolution may qualify for the exemption.
(c) No such exemption shall be granted to an historic  barn  which  is
receiving  an exemption pursuant to section four hundred eighty-three of
this title or which has received an exemption pursuant to  that  section
within  ten  years  of  the  date of the application for exemption filed
pursuant to this section.
(d) No such exemption shall be granted to an historic  barn  which  is
used for residential purposes.
(e)  No  such  exemption  shall  be  granted  for  reconstruction  and
rehabilitation expenses that materially alter the historic appearance of
the barn.
3.  Such exemption shall be granted only upon application by the owner
of such barn on a form prescribed by the commissioner.  The  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.
4.  If satisfied that the barn is entitled to an exemption pursuant to
this section, the assessor shall approve the application and  such  barn
shall  thereafter  be exempt from taxation as herein provided commencing
with the assessment roll prepared on the basis  of  the  taxable  status
date  referred  to  in  subdivision  three of this section. The assessed
value of any exemption granted pursuant to this section shall be entered
by the assessor on the assessment roll with the taxable  property,  with
the amount of the exemption shown in a separate column.
5.  For  the  purposes  of this section, an historic barn shall mean a
certified agricultural structure that was at least partially constructed
before nineteen hundred forty-five  and  that  is  or  was  used  as  an
agricultural  facility or for purposes related to agriculture; provided,
however, that a certified agricultural structure  that  was  constructed
after  nineteen  hundred  forty-five  may qualify as an historic barn if
such structure is determined  eligible  for  listing  on  the  state  or
national   register  of  historic  places  or  is  determined  to  be  a
contributing structure of a district listed on  the  state  or  national
register  of  historic  places.  The  office  of  parks,  recreation and
historic preservation shall establish  eligibility  guidelines  for  the
certification  of  agricultural structures as historic barns which shall
be eligible for the tax exemption established pursuant to this section.