N.Y. Real Property Tax Law § 483-d: Farm or food processing labor camps or commissaries

§ 483-d. Farm or food processing labor camps or commissaries. 1. Farm

or food processing labor camps or commissaries, as defined in article

seven of the labor law, and any other structures used to improve the

health, living and working conditions for farm laborers, that are in

compliance with all applicable standards set by the departments of

health and labor, and the state building code commission shall be exempt

from taxation, special ad valorem levies, and special assessments.

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

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. The assessor shall determine

that the structure or structures are in compliance with the standards

required by subdivision one of this section. Once an exemption is

granted pursuant to the provisions of this section, no renewal thereof

shall be necessary, unless the structure or structures no longer are in

compliance with the standards required by subdivision one of this

section.