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Assessor Manuals, Exemption Administration

Exemption Administration Manual—Part 2: Agricultural and Forest

Section 4.08 - RPTL Section 483-d: Farm or food processing labor camps or commissaries

Exemption code(s)

42130

Year originally enacted:

2002

Related statutes:

Article 7 Labor Law

Summary:

Certain farm or food labor camps and commissaries, and any other structures used to improve the health, living and working conditions for farm laborers are exempt from taxation, special ad valorem levies, and special assessments.

Eligibility requirements

Ownership requirements:

None.

Property location requirements:

None.

Property use requirements:

The structure must be one of the following:

  1. a farm or food processing labor camp or commissary, as defined under Article 7 of the Labor Law, or
  2. any other structure used to improve the health, living and working conditions for farm laborers. 

Both types of structures must be in compliance with all applicable standards set by the departments of health and labor, and the state building code commission.

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
42130

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-d, Application for Real Property Tax Exemption of Farm or Food Processing Labor Camps or Commissaries.

Filing of the form is required only in the first year, unless the structures are no longer in compliance with the requirements as stated in Property use requirements above.

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
Temporary greenhouses RPTL §483-c

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