N.Y. Real Property Tax Law § 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.