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Common property tax exemptions for businesses

You must contact your local assessor to inquire which exemptions are available in your community. Visit the Office of Real Property Tax Services (ORPTS) Municipal Data Portal to find your assessor's contact information.

Agriculture-related property
To apply for an exemption for: Complete and submit form:
Agricultural buildings and structures Form RP-483, Application for tax exemption of Agricultural and horticultural buildings and structures ¦ instructions
Agricultural land (in an agricultural districts) Form RP-305, Agricultural Assessment Application
Agricultural land (not in an agricultural district) Form RP-305, Agricultural Assessment Application
Farm or food processing labor camps Form RP-483-d, Application for real property tax exemption for farm or food processing labor camps or commissaries
Historic barns Form RP-483-b, Application for tax exemption for reconstructed or rehabilitated historic barn ¦ instructions
Orchards or vineyards Form RP-305-e, New Orchards and Vineyards
Silos, storage tanks, etc. Form RP-483-a, Application for tax exemption of farm silos, farm feed grain storage bins, commodity sheds, bulk milk tanks and coolers, and manure storage and handling facilities
Temporary greenhouses Form RP-483-c, Application for real property tax exemption for temporary greenhouses ¦ instructions

Business-related property
To apply for an exemption for: Complete and submit form:
Air pollution control facilities Form RP-477-a, Application for real property tax exemption for air pollution control facilities
Conservation easements Contact your assessor
Forest land Form RP-480-a, Application for real property tax exemption for forest land
Industrial and commercial properties outside of New York City Form RP-485-b, Application for real property tax exemption for commercial, business or industrial property ¦ instructions
Industrial development agencies Form RP-412-a, Industrial development agencies, Application for real property tax exemption ¦ instructions
Industrial waste treatment facilities Form RP-477, Application for exemption of industrial waste treatment facilities constructed or reconstructed after May 12, 1965
Mixed-use properties outside of New York City Form RP-485-a, Application for real property tax exemption for residential-commercial urban exemption program
Residential subdivision infrastructure Form RP-485-g, Application for real property tax exemption for infrastructure improvements
Solar, wind and farm waste energy systems Form RP-487, Application for tax exemption of solar or wind energy systems or farm waste energy systems

New York City
To apply for an exemption for: Complete and submit form:
Industrial and commercial properties Tax exemptions for property located in New York City is administered by the NYC Department of Finance (NYC-DOF). For information visit NYC-DOF—Benefits for property owners.

New York State Urban Development Corporation
To apply for an exemption for: Complete and submit form:
Industrial project or property of undetermined use Contact your assessor
Urban renewal or civic project Contact your assessor
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