2016 New York Laws
RPT - Real Property Tax
Article 4 - EXEMPTIONS
Title 2 - (420-A - 489) PRIVATE PROPERTY
483-D - Farm or food processing labor camps or commissaries.

  483-d. Farm or food processing labor camps or commissaries. 1. Farm
  or food processing labor camps or commissaries, as  defined  in  article
  seven  of  the  labor  law, and any other structures used to improve the
  health, living and working conditions for farm  laborers,  that  are  in
  compliance  with  all  applicable  standards  set  by the departments of
  health and labor, and the state building code commission shall be exempt
  from taxation, special ad valorem levies, and special assessments.
2. The exemption provided by subdivision one  of  this  section  shall
  only  be  granted upon the application of the owner of the property upon
  which such structures are located on a form  to  be  prescribed  by  the
  commissioner.   Such  application  shall  be  filed  on  or  before  the
  appropriate taxable status date with the assessor  of  the  municipality
  having  the  power to assess real property. The assessor shall determine
  that the structure or structures are in compliance  with  the  standards
  required  by  subdivision  one  of  this  section.  Once an exemption is
  granted pursuant to the provisions of this section, no  renewal  thereof
  shall  be necessary, unless the structure or structures no longer are in
  compliance with the  standards  required  by  subdivision  one  of  this
  section.