Assessor's Manual, Volume 4, Exemption Administration
Section 4.08 - RPTL Section 483-e
Anaerobic Digestion Facilities
Exemption Code(s): 42140 Year Originally Enacted: 2016
Related Statutes: RPTL 483-a, RPTL 487
SUMMARY: Structures permanently affixed to land for the purpose of anaerobic digestion of agricultural materials, including structures necessary for the storage and handling of the agricultural materials that are part of the digestion process, together with any equipment necessary for producing, collecting, storing, cleaning and converting biogas into forms of energy and generation, transmission, transporting, use of and/or the sale of biogas or energy on-site, off-site, and/or pursuant to an interconnection agreement with a utility; shall be exempt from taxation, special ad valorem levies and special assessments.
- Ownership Requirements: None.
- Property Location Requirements: Structure must be permanently affixed to land.
- Property Use Requirements: Structures must be used for the purpose of anaerobic digestion of agricultural materials. Included are: structures necessary for the storage and handling of the agricultural materials used in the anaerobic digestion process, any equipment necessary for producing, collecting, storing, cleaning and converting biogas into forms of energy and generation, transmission, transporting, use of and/or sale of biogas or energy on-site, off-site, and/or pursuant to an interconnection agreement with a utility.
Agricultural materials includes, but is not limited to livestock manure, farming wastes and food residuals and other organic wastes associated with food production or consumption with at least 50 percent by weight of its feedstock on an annual basis being livestock manure, farming wastes and crops grown specifically for use as anaerobic digestion feedstock.
Food residuals means organic material, including, but not limited to, food scraps, food processing residue, and related soiled or unrecyclable paper used in food packing, preparation or cleanup.
Structures that satisfy the requirements for this exemption cannot receive the exemption provided by RPTL 487.
- 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 42140
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-e - Application for Tax Exemption of Anaerobic Digestion Facilities
Filing of the form is required only in the first year.
Applies to assessment rolls based on taxable status dates occurring on and after March 1, 2016, provided that an application for the exemption on the 2016 assessment roll shall be considered timely if filed on or before June 1, 2016.
REPORTING REQUIREMENTS (Assessor): None.
- SIMILAR EXEMPTIONS:
Farm Silos, Farm Feed Grain Storage Bins, Commodity Sheds, Bulk Milk Tanks and Coolers, and Manure Storage and Handling Facilities
Solar Energy Systems, Wind Energy Systems, and Farm Waste Energy Systems
Exemption Application Form:
Please send general questions or comments to Orpts Solutions Center