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Assessor Manuals, Exemption Administration

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Year originally enacted: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).

Eligibility requirements

Ownership requirements:

None.

Property location requirements:

None.

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.

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
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.

Filing requirements (owner or occupant of property)

Form RP-483-c, Application for Tax Exemption of Temporary Greenhouses.

Form instructions: RP-483-c-Ins.

Reporting requirements (assessor)

None.

Similar exemptions

Similar exemptions by subject and statute
Subject Statute
Agricultural districts (formed by county or New York State) Ag-Mkts L §305
Agricultural land outside agricultural districts 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

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