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Assessor's Manual, Volume 4, ExemptionAdministration

Exemption Administration Manual - Part 2
Agricultural and Forest

Section 4.08 - RPTL Section 483-a

Farm Silos, Farm Feed Grain Storage Bins,
Commodity Sheds, Bulk Milk Tanks and Coolers,
and Manure Storage and Handling Facilities

Exemption Code(s): 42100 Year Originally Enacted: 1994

Related Statutes: None.

SUMMARY: Silos for preserving and storing forage in edible condition which are permanently affixed to agricultural land, farm feed grain storage bins, commodity sheds, bulk milk tanks and coolers used to hold milk awaiting shipment to market, and manure storage, handling and treatment facilities are exempt from taxation, special ad valorem levies, and special assessments.

  1. ELIGIBILITY REQUIREMENTS:
    1. Ownership Requirements: None.
       
    2. Property Location Requirements: Structure must be affixed to agricultural land.
        
    3. Property Use Requirements:  Structure must be one of the following: a silo for preserving edible forage, a limited use structure designed and used for the storage of grains, farm feed grains and other feed components which may have a flat or conical bottom and is designed specifically for on-farm storage, a bulk milk tank or cooler used to hold milk prior to shipment to market, manure storage, or handling and treatment facilities, including composting of agricultural materials, such as livestock manure and farming wastes, food residuals or other organic wastes associated with food production or consumption of at least 50 percent by weight of its feedstock on an annual basis being livestock manure, farming wastes and crops grown specifically for use as composting feedstock. For purposes of this exemption food residuals means organic material, including, but not limited to, food scraps, food processing residue, and related soiled or unrecyclable paper used in food packing, preparation or cleanup.
       
    4. Certification by State or Local Government: None required.
       
    5. Required Construction Start Date or Other Time Requirement: None.
       
  2. LOCAL OPTION: No.
     
  3. LIMITATION ON EXEMPTION:
      General
    Municipal
    Taxes
    School
    District
    Taxes
    Special
    Ad Valorem
    Levies
    Special
    Assessments
    1. Amount No
    limit
    No
    limit
    No
    limit
    No
    limit
    2. Duration No
    limit
    No
    limit
    No
    limit
    No
    limit
    3. Taxing Jurisdiction
    a. County or County
    Special Districts
    Ex NA Ex Ex
    b. City Ex NA NA Ex
    c. Town or Town
    Special District
    Ex NA Ex Ex
    d. Village Ex NA NA Ex
    e. School District NA Ex NA NA
        Ex-Exempt      Tax-Taxable      NA-Not Applicable

     
  4. PAYMENTS IN LIEU OF TAXES: None required.
     
  5. CALCULATION OF EXEMPTION:
    1. General Municipal and School District Taxes: 100% of assessed value.
    2. Special Ad Valorem Levies and Special Assessments: 100% of assessed value or other basis of assessment.
       
  6. CODING OF EXEMPTION ON ASSESSMENT ROLL:
    Code Description of Alternative Codes Possible
    42100  

    Assessment Roll Section(s): Taxable (RPS Section 1).

    NOTE: This code should be used only to identify the specific types of agricultural structure described above. Certain other agricultural land and structures may be eligible for exemption under one of the statutes listed under Similar Exemptions below. For coding of such property, see the Exemption Profile for the statute that applies.

  7. FILING REQUIREMENTS (Owner or Occupant of Property):

    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.

    Filing of the form is required only in the first year.   

  8. REPORTING REQUIREMENTS (Assessor):    None.
     

  9. SIMILAR EXEMPTIONS:
    Subject Statute
    Agricultural districts (formed by county or New York State) Ag-Mkts L §305
    Agricultural land outside agricultural district Ag-Mkts L §306
    Farm or food processing labor camps or commissaries RPTL §483-d
    Historic barns RPTL §483-b
    Replanted or expanded orchard and vineyard land Ag-Mkts L §305(7)
    Structures and buildings essential to the operation of agricultural and horticultural lands RPTL §483
    Temporary greenhouses RPTL §483-c

Exemption Application Form:

Form RP-483-a

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