N.Y. Real Property Tax Law § 483-a: Farm silos, farm feed grain storage bins, commodity sheds, bulk milk tanks and coolers, and manure storage and handling facilities

§ 483-a. Farm silos, farm feed grain storage bins, commodity sheds,

bulk milk tanks and coolers, and manure storage and handling facilities.

1. The following structures permanently affixed to agricultural land

shall be exempt from taxation, special ad valorem levies and special

assessments: (a) structures for the purpose of preserving and storing

forage in edible condition; (b) farm feed grain storage bins; (c)

commodity sheds; (d) bulk milk tanks and coolers used to hold milk

awaiting shipment to market; and (e) manure storage, handling and

treatment facilities, including composting of agricultural materials,

such as livestock manure and farming wastes, food residuals or other

organic wastes associated with food production or consumption with at

least fifty percent by weight of its feedstock on an annual basis being

livestock manure, farming wastes and crops grown specifically for use as

composting feedstock. "Food residuals" means organic material,

including, but not limited to, food scraps, food processing residue, and

related soiled or unrecyclable paper used in food packaging, preparation

or cleanup.

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

commisssioner. 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. Once an exemption is granted,

no renewal thereof shall be necessary.

3. For the purposes of this section, the terms "farm feed grain

storage bin" and "commodity shed" shall mean a limited use structure

designed and used for the storage of grains, feed grains and other feed

components which may have a flat or conical bottom and is designed

specifically for on farm storage.