N.Y. Real Property Tax Law § 483-c: Temporary greenhouses

§ 483-c. Temporary greenhouses. 1. For purposes of this section,

"temporary greenhouse" means specialized agricultural equipment having a

framework covered with demountable polyethylene or polypropylene

materials or materials of a polyethylene or polypropylene nature which

is specifically designed, constructed and used for agricultural

production. A temporary greenhouse may include, but is not limited to,

the use of heating devices, water and electrical utilities, and embedded

supporting poles.

2. A temporary greenhouse, as defined in subdivision one of this

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

special assessments.

3. The exemption provided by subdivision two 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. Once an exemption is granted

pursuant to the provisions of this section, no renewal thereof shall be

necessary.