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
Updated: September 3, 2025