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Assessor Manuals, 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Year originally enacted: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

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.

Local option

No.

Limitation on exemption

Limitation on exemption by amount, duration, and taxing jurisdiction
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

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

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

Similar exemptions by subject and statute
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

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