Skip to main content

Assessor Manuals, Exemption Administration

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Year originally enacted: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.

Eligibility requirements

Ownership requirements:

None.

Property location requirements:

Structure must be affixed to agricultural land.

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.

Certification by state or local government:

None required.

Required construction start date or other time requirement:

None.

Local option

No.

Limitation on exemption

Limitation on exemption by amount, duration, and taxing jurisdiction
General municipal taxes School district taxes Special ad valorem tax 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

Payments in lieu of taxes

None required. 

Calculation of exemption

General municipal and school district taxes:

100% of assessed value.

Special ad valorem levies and special assessments:

100% of assessed value or other basis of assessment.

Coding of exemption on assessment roll

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.

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. 

Reporting requirements (assessor)

None.

Similar exemptions

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


Top of page | | Table of contents| | Next page | Assessor Manuals |

Please send general questions or comments to ORPTS.

Updated: