Assessor Manuals, Exemption Administration
Exemption Administration Manual—Part 2: Agricultural and Forest
Section 4.08 - RPTL Section 483-e: Anaerobic digestion facilities
Year originally enacted:
RPTL 483-a, RPTL 487
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.
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:
Required construction start date or other time requirement:
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|
|c. Town or town special district||Ex||NA||Ex||Ex|
|e. School district||NA||Ex||NA||NA|
|Ex-Exempt Tax-Taxable NA-Not Applicable|
Payments in lieu of taxes
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|
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)
|Farm silos, farm feed grain storage bins, commodity sheds, bulk milk tanks and coolers, and manure storage and handling facilities||RPTL §483-a|
|Solar energy systems, wind energy systems, and farm waste energy systems||RPTL §487|
Please send general questions or comments to ORPTS.