2016 New York Laws
RPT - Real Property Tax
Article 4 - EXEMPTIONS
Title 2 - (420-A - 489) 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 nineteen 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.
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 such board 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.