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Assessor's Manual, Volume 4, ExemptionAdministration

Exemption Administration Manual - Part 2
Agricultural and Forest

Section 4.08 - RPTL Section 483-b

Historic Barns

Exemption Code(s): 4211_ Year Originally Enacted: 1996

Related Statutes: RPTL §483

SUMMARY: If allowed by local option, historic barns which are reconstructed or rehabilitated are exempt from taxation to the extent of any increase in value attributable to the reconstruction or rehabilitation, but are liable for special ad valorem levies and special assessments.

  1. ELIGIBILITY REQUIREMENTS:
    1. Ownership Requirements: None.
       
    2. Property Location Requirements: None.
       
    3. Property Use Requirements: In order for a structure to be considered an historic barn eligible for this exemption, the structure must have been at least partially constructed prior to 1936, and must have been originally designed and used for storing farm equipment or agricultural products, or for housing livestock. An otherwise qualified barn may not receive this exemption if:
      1. it received an exemption as an agricultural building exemption (RPTL §483) within ten years of the date of the application for the exemption for an historic barn;
      2. it is used for residential purposes; or
      3. its historic appearance has been materially altered by the reconstruction and rehabilitation.
         
    4. Certification by State or Local Government: None required.
       
    5. Required Construction Start Date or Other Time Requirement: Reconstruction or rehabilitation must have commenced after the effective date of the local law or resolution adopting this exemption (see Local Option below), unless such local law or resolution provides that reconstruction or rehabilitation which commenced prior to the effective date of the enabling legislation may qualify for the exemption.
       
  2. LOCAL OPTION: Yes - Each county, city, town, village and school district may choose whether or not to allow the exemption. The option must be exercised by a county, city, town, or village through adoption of a local law and by a school district through adoption of a resolution. In all cases, a public hearing must be held prior to adoption of the local law or resolution.
     
  3. LIMITATION ON EXEMPTION:
      General
    Municipal
    Taxes
    School
    District
    Taxes
    Special
    Ad Valorem
    Levies
    Special
    Assessments
    1. Amount Yes* Yes* No
    exemption
    allowed
    No
    exemption
    allowed
    2. Duration 10 years 10 years No
    exemption
    allowed
    No
    exemption
    allowed
    3. Taxing Jurisdiction
    a. County or County
    Special Districts
    Ex** NA Tax Tax
    b. City Ex** NA NA Tax
    c. Town or Town
    Special District
    Ex** NA Tax Tax
    d. Village Ex ** NA NA Tax
    e. School District NA Ex** NA NA
      Ex-Exempt      Tax-Taxable      NA-Not Applicable

    * Exemption is limited to the increase in assessed value attributable to reconstruction and rehabilitation of the eligible historic barn.

    ** If allowed by local option.

  4. PAYMENTS IN LIEU OF TAXES: None required.
     
  5. CALCULATION OF EXEMPTION:
    1. General Municipal and School District Taxes: The following percentages of the increase in assessed value attributable to the reconstruction or rehabilitation should be applied:
          
      Year of Exemption Percentage of Exemption
      1
      2
      3
      4
      5
      6
      7
      8
      9
      10
      100
      90
      80
      70
      60
      50
      40
      30
      20
      10

      For this exemption the exempt amount for each year is to be calculated on the basis of the exemption base," defined as the increase in assessed value in the first year of the 10-year period, unless there has occurred in any year a change in level of assessment of 15% or more for a final assessment roll, in which case the exemption base must be adjusted by the fraction resulting from dividing the total assessed value of the parcel on that final roll (after accounting for any physical or quantity changes since the prior roll) by the total assessed value on the immediately preceding assessment roll. See Reporting Requirements (Assessor) below.

    2. Special Ad Valorem Levies and Special Assessments: No exemption allowed.
       
  6. CODING OF EXEMPTION ON ASSESSMENT ROLL:
    Code Description of Alternative Codes Possible
    4211_    

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

    NOTE: This code should be used to identify the specific type 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-b (1/97) - Application for Partial Exemption of Historic Barns

    See sample form following Exemption Profile.

  8. REPORTING REQUIREMENTS (Assessor): Where the exemption base is adjusted because of a change in level of assessment in the assessing unit of 15% or more (see Calculation of Exemption above), the assessor must provide written notice of such exemption adjustment to the property owner. The owner may apply for a correction as provided under RPTL, Article 5, Title 3, if he or she believes the adjustment was calculated incorrectly.
     
  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
    Farm silos, farm feed grain storage bins,commodity sheds,
          bulk milk tanks and coolers,and manure storage
          and handling facilities
    RPTL §483-a
    Historic property RPTL §444-a
    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 Forms:

RP-483-b

RP-483-b-Ins

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