Skip universal navigation
Skip to main content

Department of Taxation and Finance

Assessor's Manual, Volume 4, Exemption Administration

Exemption Administration Manual - Part 2
Agricultural and Forest

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Exemption Code(s): 42140     Year Originally Enacted: 2016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.

ELIGIBILITY REQUIREMENTS:

    1. Ownership Requirements: None.
       
    2. Property Location Requirements: Structure must be permanently affixed to land.
        
    3. 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.

       
    4. Certification by State or Local Government: None required.
       
    5. Required Construction Start Date or Other Time Requirement: None.
       
  1. LOCAL OPTION: No.
     
  2. LIMITATION ON EXEMPTION:
      General
    Municipal
    Taxes
    School
    District
    Taxes
    Special
    Ad Valorem
    Levies
    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

     
  3. PAYMENTS IN LIEU OF TAXES: None required.
     
  4. 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.
       
  5. 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.

  6. 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. 

  7. REPORTING REQUIREMENTS (Assessor):    None.
     

  8. SIMILAR EXEMPTIONS:
    Subject Statute

    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

Exemption Application Form:

Form RP-483-e

| Top of Page | | Table of Contents| | Next Page| | Assessors' Manuals |

Please send general questions or comments to Orpts Solutions Center

Updated: