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Assessor's Manual, Volume 4, ExemptionAdministration

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Exemption Code(s): 42130 Year Originally Enacted: 2002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.

  1. ELIGIBILITY REQUIREMENTS:
    1. Ownership Requirements: None.
       
    2. Property Location Requirements: None.
       
    3. 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.
       
    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
    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.

  7. FILING REQUIREMENTS (Owner or Occupant of Property):

    Form RP-483-d (9/08) - 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 (see above).

    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 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

    Exemption Application Form:

    RP-483-d

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