Assessor's Manual, Volume 4, ExemptionAdministration
Section 4.08 - RPTL Section 483-d
Farm or Food Processing Labor Camps
Exemption Code(s): 42130 Year Originally Enacted: 2002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.
- 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 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 (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.
- 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 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:
Please send general questions or comments to Orpts Solutions Center