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Assessor's Manual, Volume 4, ExemptionAdministration

Exemption Administration Manual - Part 2
Agricultural and Forest

Section 4.08 - RPTL Section 483-c

Temporary Greenhouses

Exemption Code(s):     42120 Year Originally Enacted:     1998

Related Statutes:     None.

SUMMARY:     Temporary greenhouses used for agricultural production are exempt from taxation, special ad valorem levies, and special assessments.

This exemption does not apply to structures and buildings essential to the operation of agricultural and horticultural lands, which may be eligible for exemption under RPTL §483 (see the Exemption Profile for that statute).

  1. ELIGIBILITY REQUIREMENTS:
    1. Ownership Requirements:     None.
       
    2. Property Location Requirements:     None.
       
    3. Property Use Requirements:     Structure must consist of specialized agricultural equipment having a framework covered with demountable polyethylene or polypropylene material or materials of a polyethylene or polypropylene nature which is specifically designed, constructed and used for agricultural production. A temporary greenhouse may include, but is not limited to, the use of heating devices, water and electrical utilities, and embedded supporting poles.
       
    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
    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

      
  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
    42120  

    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-c (9/00) - Application for Tax Exemption of Temporary Greenhouses.

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

    See sample form following Exemption Profile.

  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
    Farm silos, farm feed grain storage bins,
          commodity sheds, bulk milk tanks and coolers,
          and manure storage and handling facilities
    RPTL §483-a
    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

    Exemption Application Forms:

    RP-483-c | RP-483-c-Ins

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