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RP-483-a (9/08)

INSTRUCTIONS FOR APPLICATION FOR TAX EXEMPTION OF FARM SILOS,

FARM FEED GRAIN STORAGE BINS, COMMODITY SHEDS, BULK MILK TANKS AND

COOLERS, AND MANURE STORAGE AND HANDLING FACILITIES

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 for exemption from county, town and school district taxes must be filed with the Nassau Board of

Assessors. In Tompkins County, applications must be filed with the Tompkins County Division of Assessment.

Time of filing application

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.

Completing the application form

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.

Real Property Tax Law Section 483-a

Farm silos, farm feed grain storage bins, commodity sheds, bulk milk tanks and coolers, and manure

storage and handling facilities.

1. Structures permanently affixed to agricultural land for the purposes of preserving and storing forage in

edible condition, farm feed grain storage bins, commodity sheds, manure storage and handling facilities, and bulk

milk tanks and coolers used to hold milk awaiting shipment to market shall be exempt from taxation, special ad

valorem levies and special assessments.

2. The exemption provided by subdivision one of this section shall only be granted upon the application of

the owner of the property upon which such structures are located, on a form to be prescribed by the Office of Real

Property Tax Services. Such application shall be filed on or before the appropriate taxable status date with the

assessor of the municipality having the power to assess real property. Once an exemption is granted, no renewal

thereof shall be necessary.

3. For the purposes of this section, the terms, “farm feed grain storage bin” and “commodity shed” shall

mean a limited use structure designed and used for the storage of grains, feed grains and other components which

may have a flat or conical bottom and is designed specifically for on farm storage.

SPACE BELOW FOR ASSESSOR’S USE

Date application filed: __________________________

Application approved:

Applicable taxable status date: ____________________

Application disapproved:

(a)

Assessed valuation of parcel including farm silos, farm feed grain storage bins, commodity sheds, bulk milk

tanks and coolers, and manure storage and handling facilities ____________________________________

(b)

Assessed valuation of parcel excluding farm silos, feed grain farm storage bins, commodity sheds, bulk

milk tanks and coolers, and manure storage and handling facilities ________________________________

_______________________

______________________________________________

Date

Assessor’s signature

Form Rp-483-A - Application For Tax Exemption Of Farm Silos, Farm Feed Grain Storage Bins, Commodity Sheds, Bulk Milk Tanks And Coolers, And Manure Storage And Handling Facilities Page 2

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