§ 483. Exemption from taxation of structures and buildings essential\nto the operation of agricultural and horticultural lands. 1. Structures\nand buildings essential to the operation of lands actively devoted to\nagricultural or horticultural use and actually used and occupied to\ncarry out such operation which are constructed or reconstructed\nsubsequent to January first, nineteen hundred sixty-nine and prior to\nJanuary first, two thousand twenty-nine shall be exempt from taxation to\nthe extent of any increase in value thereof by reason of such\nconstruction or reconstruction for a period of ten years.\n 2. The term "structures and buildings" shall include: (a) permanent\nand impermanent structures, including trellises and pergolas, made of\nmetal, string or wood, and buildings or portions thereof used directly\nand exclusively in the raising and production for sale of agricultural\nand horticultural commodities or necessary for the storage thereof, but\nnot structures and buildings or portions thereof used for the processing\nof agricultural and horticultural commodities, or the retail\nmerchandising of such commodities; (b) structures and buildings used to\nprovide housing for regular and essential employees and their immediate\nfamilies who are primarily employed in connection with the operation of\nlands actively devoted to agricultural and horticultural use, but not\nincluding structures and buildings occupied as a residence by the\napplicant and his immediate family; (c) structures and buildings used as\nindoor exercise arenas exclusively for training and exercising horses in\nconnection with the raising and production for sale of agricultural and\nhorticultural commodities or in connection with a commercial horse\nboarding operation as defined in section three hundred one of the\nagriculture and markets law. For purposes of this section, the term\n"indoor exercise arenas" shall not include riding academies or dude\nranches; (d) structures and buildings used in the production of maple\nsyrup; (e) structures and buildings used in the production of honey,\nroyal jelly, bee pollen, propolis and beeswax including those structures\nand buildings used for the storage of bees. For purposes of this\nsection, this shall not include those structures or buildings and\nportions thereof used for the sale of maple syrup or sale of honey and\nbeeswax. The term "structures and buildings" shall not include silos,\nbulk milk tanks or coolers, or manure storage, handling and treatment\nfacilities as such terms are used in section four hundred eighty-three-a\nof this title.\n 3. The term "lands actively devoted to agricultural or horticultural\nuse" shall mean lands not less than five acres in area actually used in\nbona fide agricultural and horticultural production and operation\ncarried on for profit.\n 4. Such exemption from taxation shall be granted only upon an\napplication by the owner of the building or structure on a form\nprescribed by the commissioner. The applicant shall furnish such\ninformation as the commissioner shall require. Such application shall be\nfiled with the assessor of the city, town, village or county having the\npower to assess property for taxation on or before the appropriate\ntaxable status date of such city, town, village or county and within one\nyear from the date of completion of such construction or reconstruction.\n 5. If the assessor is satisfied that the applicant is entitled to an\nexemption pursuant to this section, he shall approve the application.\nSuch structures or buildings shall be exempt from taxation as herein\nprovided.\n 6. The assessed value of any exemption granted pursuant to this\nsection shall be entered by the assessor on the portion of the\nassessment roll provided for property exempt from taxation. An exemption\ngranted pursuant to this section shall continue only while the buildings\nand structures are actually used and occupied as provided herein, but in\nno event for m
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