Assessor's Manual, Volume 4, ExemptionAdministration
Section 4.08 - RPTL Section 483-c
Exemption Code(s): 42120 Year Originally Enacted: 1998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.
- Ownership Requirements: None.
- LOCAL OPTION: No.
- LIMITATION ON EXEMPTION:
1. Amount No
2. Duration No
3. Taxing Jurisdiction
a. County or County
Ex NA Ex Ex b. City Ex NA NA Ex c. Town or Town
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:
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 (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.
- REPORTING REQUIREMENTS (Assessor): None.
- 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
Exemption Application Forms:
Please send general questions or comments to Orpts Solutions Center