Looking for a New York State Tax Forms And Templates? Download it for free!

RP-483-d (9/08)

INSTRUCTIONS FOR APPLICATION FOR REAL PROPERTY TAX EXEMPTION

FOR FARM OR FOOD PROCESSING LABOR CAMPS OR COMMISSARIES

Instructions

Real Property Tax Law, § 483-d, exempts farm or food processing labor camps or commissaries (Labor

Law, Article 7) and other structures used to improve the health, living and working conditions for migrant farm

laborers. Such facilities must comply with the applicable standards set by:



The State Department of Health and certain local health officials, pursuant to Part 15 of the State Sanitary

Code, for the protection of the health of persons living in a “migrant labor camp or migrant farm worker

housing” as defined in 10 NYCRR §15.1(c);



The Uniform Fire Prevention and Building Code, administered by the local code enforcement officer, (see,

Executive Law, § 381), for the protection of the living standards of the persons residing in those facilities;

and



The State Department of Labor for the protection of the working conditions of the migrant farm workers

residing in those facilities (see, 12 NYCRR §197.3).

Place of filing application

This application must be filed with the city or town assessor. If the parcel is located in a village which is an

assessing unit, a copy of the application must also be submitted to the village assessor. In Nassau County,

applications must be filed with the Nassau Board of Assessors. In Tompkins County, applications must be filed with

the Tompkins County Division of Assessment. A separate application must be filed for each parcel on which

qualifying structures are located and for which exemption is sought. An individual parcel may contain more than

one structure eligible for exemption. Once an exemption is granted, it will not be necessary to file an annual renewal

application to continue the exemption provided the structures remain in compliance with health, labor and building

code standards. The assessor may ask for updated documents in subsequent years.

Application Deadline

All applications must be filed on or before the taxable status date of the city, town or village whose taxes are

involved. The taxable status date in most towns is March 1. Westchester County towns have either a May 1 or

June 1 taxable status date; contact the assessor. In Nassau County towns, taxable status date is January 2. In cities,

taxable status date is set by provisions in the city charter so the city’s assessor’s office should be consulted for the

specific date. In most villages which are assessing units, taxable status date is January 1, but the village clerk should

be consulted to ascertain whether the village uses a different date.

Additional Information:

See NYS ORPTS website:

SPACE BELOW FOR ASSESSOR’S USE

Date application filed:_______________________________

Application approved:

Applicable taxable status date: _______________________

Application disapproved:

(a) Assessed valuation of parcel including farm or tool processing, labor camp or commissary

______________

(b) Assessed valuation of parcel excluding farm or food processing, labor camp or commissary

______________

________________________________________________

__________________________________

Assessor’s signature

Date

Form Rp-483-D - Application For Real Property Tax Exemption For Farm Or Food Processing Labor Camps Or Commissaries Page 2

Related Articles

Related forms

Related Categories