Instructions For Application For Tax Exemption Of Agricultural And Horticultural Buildings And Structures (Rp-483-Ins) 1998 Page 2

Page 2

REAL PROPERTY TAX LAW

RP-483-Ins (10/98)

SECTION 483

Exemption from taxation of structures and buildings essential to the operation

of agricultural and horticultural lands.

1. Structures and buildings essential to the operation of lands actively devoted to agricultural or horticultural

use and actually used and occupied to carry out such operation which are constructed or reconstructed

subsequent to January 1, l969 and prior to January 1, 2009 shall be exempt from taxation to the extent of any

increase in value thereof by reason of such construction or reconstruction for a period of ten years.

2. The term "structures and buildings" shall include: (a) structures and buildings or portions thereof used

directly and exclusively in the raising and production for sale of agricultural and horticultural commodities or

necessary for the storage thereof, but not structures and buildings or portions thereof used for the processing of

agricultural and horticultural commodities, or the retail merchandising of such commodities; and (b) structures

and buildings used to provide housing for regular and essential employees and their immediate families who

are primarily employed in connection with the operation of lands actively devoted to agricultural and

horticultural use, but not including structures and buildings occupied as a residence by the applicant and his

immediate family. The term "structures and buildings" shall not include silos, bulk milk tanks or coolers, or

manure storage and handling facilities as such terms are used in section four hundred eighty three-a of this

title.

3. The term "lands actively devoted to agricultural and horticultural use" shall mean lands not less than five

acres in area actually used in bona fide agricultural and horticultural production and operation and carried on

for profit.

4. Such exemption from taxation shall be granted only upon an application by the owner of the building or

structure on a form prescribed by the State Board. The applicant shall furnish such information as such board

shall require. Such application shall be filed with the assessor of the city, town, village or county having the

power to assess property for taxation on or before the appropriate taxable status date of such city, town, village

or county and within one year from the date of completion of such construction or reconstruction.

5. If the assessor is satisfied that the applicant is entitled to an exemption pursuant to this section, he shall

approve the application. Such structures or buildings shall be exempt from taxation as herein provided.

6. The assessed value of any exemption granted pursuant to this section shall be entered by the assessor on the

portion of the assessment roll provided for property exempt from taxation. An exemption granted pursuant to

this section shall continue only while the buildings and structures are actually used and occupied as provided

herein, but in no event for more than ten years.

7. In the event that land or buildings or structures in agricultural or horticultural use are converted to non-

agricultural or non-horticultural use during the period of an exemption granted pursuant to this section, the

structures or buildings upon which the exemption was granted shall be subject to roll-back taxes for the period

during which the exemption was operative. Structures and buildings subject to roll-back taxes shall be taxed as

provided herein.

(a) Notwithstanding any limitations contained in section 550 of this chapter, the assessor of the appropriate

assessing unit shall enter on the taxable portion of the assessment roll of the current year the assessed valuation

or valuations of the structures or buildings on which exemption was granted in any prior year or years at the

assessed valuation or valuations as set forth on the exemption portion of the assessment roll or rolls.

(b) The amount of roll-back taxes shall be computed by the appropriate tax levying body by applying the

applicable tax rate for each such prior year to the assessed valuation, as set forth on the exempt portion of the

assessment roll, for such structures or buildings for each such prior year during such period of exemption.

are imposed and levied on such roll.

8. As used in this section, the term "agricultural and horticultural" shall include the activity of raising and

breeding horses.

PENALTY FOR FALSE STATEMENT

A person making false statements on an application for exemption is guilty of an offense punishable by law.

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Instructions For Application For Tax Exemption Of Agricultural And Horticultural Buildings And Structures (Rp-483-Ins) 1998 Page 2

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