N.Y. Real Property Tax Law § 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.