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Volume 3 - Opinions of Counsel SBEA No. 4

Opinions of Counsel index

Farm structures and buildings exemption (application) (time of filing) - Real Property Tax Law, § 483:

Application for exemption under section 483 may be made in a year subsequent to the completion of a farm building which was constructed or reconstructed subsequent to January 1, 1969 and prior to January 1, 1979. The exemption applies for a period of five years after the application is filed and approved by the assessor.

Our opinion has been requested concerning the exemption from real property taxation of structures and buildings essential to the operation of agricultural and horticultural lands as provided by section 483 of the Real Property Tax Law.

We have been asked whether an exemption may be allowed for the first time on the 1973 town assessment roll with respect to a silo constructed two years ago, and whether an exemption authorized pursuant to this section is limited to a five-year period.

Section 483 provides for an exemption on structures and buildings essential to the operation of lands, not less than five acres in area, which for at least two consecutive years prior to the date of application for exemption have been actively devoted to agricultural and horticultural use, and presently are actually used and occupied to carry out such operation for profit. Such buildings must be constructed or reconstructed subsequent to January 1, 1969, and prior to January 1, 1979, in order to be exempt from taxation to the extent of any increase in the value of the agricultural or horticultural operation by reason of such construction or reconstruction. Such exemption from taxation is granted only upon an application by the owner of the building or structure on a form prescribed by the State Board and when granted shall apply for a period of five years.

A silo erected on farmland is real property, and where constructed or reconstructed after January 1, 1969 and before January 1, 1979 on agricultural or horticultural lands as described above, such property may qualify for an exemption from taxation to the extent of any increase in value attributable to such building upon application therefor by the property owner.

A property owner would not be precluded from filing an application for exemption in a year subsequent to the year in which a silo was constructed or reconstructed. If the owner, because of neglect, oversight or some other reason, fails to file an application in one year, he may file an application in a subsequent year. Once an application is filed with the assessor and approved the exemption continues for a maximum period of five years.

March 26, 1973

NOTE:  But see L.1979, c.72.

Updated: