Instructions For Application For Tax Exemption Of Agricultural And Horticultural Buildings And Structures (Rp-483-Ins) 1998
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2New York State Board of Real Property Services
RP-483-Ins (10/98)
INSTRUCTIONS FOR APPLICATION FOR
TAX EXEMPTION OF AGRICULTURAL AND HORTICULTURAL
BUILDINGS AND STRUCTURES
Place of filing application.
This application for exemption must be filed with the city or town assessor. Do not file this form with
the State Board of Real Property Services. If a facility is located in a village which assesses, 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 should be filed with the Nassau County Board of Assessors.
In Tompkins County, applications should be filed with the Tompkins County Division of Assessment.
Time of filing application.
The application 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 towns is March 1, except in Erie and Westchester Counties,
where taxable status date is June 1, and in Nassau County where taxable status date is January 2. In cities,
taxable status date is determined from charter provisions so the city assessor's office should be consulted
for the specific date. For 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.
Amount and term of exemption; penalty for conversion.
The increase in assessed value attributable to qualified new construction or reconstruction shall be
exempt from taxation for a period of ten years. In the event the land or structures or buildings are
converted to non-agricultural use during the exemption period, the property becomes subject to roll-back
taxes for the period during which the exemption was operative.
Completion of the application form. (Numbers correspond to the numbers on the application.)
1. - 4. Self-explanatory.
5. The exemption applies to newly constructed or reconstructed structures or buildings (or portions
thereof) used directly and exclusively in the raising and production for sale of agricultural and
horticultural commodities. Therefore, the building or structure (or portion thereof) for which the
exemption is sought must be identified with particularity and its current use described as fully as
possible. If not currently used, set forth the proposed use.
6. The construction or reconstruction must be completed on or before the appropriate taxable status date
and application for exemption must be made within one year from the date of completion of the
improvement.
7. Self-explanatory.
8. The exemption does not apply to a building or structure (or portion thereof) used for the processing of
agricultural or horticultural commodities or the retail merchandising of such commodities. A building is
used for processing whenever the principal activity occurring therein is the preparation of farm
commodities for market as distinguished from the raising, producing or storing of such farm
commodities. A building is not disqualified if processing activities are merely incidental to exempt
activities. A building or structure (or portion thereof) is used for retail merchandising when it is used for
the sale of a farm commodity to the ultimate customer. The exemption does not apply to silos, farm feed
grain storage bins, commodity sheds, manure storage and handling facilities or bulk milk tanks and
coolers used to hold milk awaiting shipment to market as those types of structures are exempt from
taxation pursuant to Real Property Tax Law, section 483-a (request RP-483-a from your assessor).
9. The exemption applies to buildings used to provide housing for regular and essential employees and
their immediate families who are primarily employed in farming operations. It does not apply, however,
to buildings occupied as a residence by the owner and his immediate family.
10. The exemption applies to buildings or structures essential to the operation of lands consisting of not
less than five acres actually used in an agricultural or horticultural operation carried on for profit.
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