Instructions For Form Rp-483 - Application For Tax Exemption Of Agricultural And Horticultural Buildings And Structures
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2RP-483-I
Department of Taxation and Finance Office of Real Property Tax Services
Instructions for Form RP-483
(1/17)
Application for Tax Exemption of Agricultural and
Horticultural Buildings and Structures
Place of filing application
is used for retail merchandising when it is used for the sale of
a farm commodity to the ultimate customer. The exemption
This application for exemption must be filed with the city or town
does not apply to silos, farm feed grain storage bins,
assessor. Do not file this form with the Office of Real Property
commodity sheds, manure storage, handling and treatment
Tax Services. If a facility is located in a village which assesses,
facilities, or bulk milk tanks and coolers used to hold milk
a copy of the application must also be submitted to the village
awaiting shipment to market as those types of structures
assessor. In Nassau County, applications for exemption from
are exempt from taxation pursuant to Real Property Tax Law
county, town or school district taxes should be filed with the
section 483-a (request Form RP-483-a from your assessor).
Nassau County Board of Assessors. In Tompkins County,
4. The exemption applies to buildings used to provide housing
applications should be filed with the Tompkins County Division of
for regular and essential employees and their immediate
Assessment.
families who are primarily employed in farming operations.
Timing of filing application
It does not apply, however, to buildings occupied as a
residence by the owner and his immediate family.
The application must be filed on or before the taxable status
5. The exemption applies to buildings or structures essential to
date of the city, town or village whose taxes are involved. The
the operation of lands consisting of not less than five acres
taxable status date in most towns is March 1. Westchester
actually used in an agricultural or horticultural operation
County towns have either a May 1 or June 1 taxable status
carried on for profit. An eligible building or structure may
date; contact the assessor. In Nassau County, taxable status
include an indoor exercise arena used exclusively by a
date is January 2. In cities, taxable status date is determined
farmer or a commercial horse boarding operation to train
from charter provisions so the city assessor’s office should be
and exercise horses. Such an arena does not qualify for tax
consulted for the specific date. For most villages which are
exemption when used by a riding academy or a dude ranch.
assessing units, taxable status date is January 1, but the village
clerk should be consulted to ascertain whether the village uses a
Real Property Tax Law section 483 exemption
different date.
from taxation of structures and buildings
Amount and term of exemption; penalty for
essential to the operation of agricultural and
conversion
horticultural lands
The increase in assessed value attributable to qualified new
1. Structures and buildings essential to the operation of lands
construction or reconstruction shall be exempt from taxation
actively devoted to agricultural or horticultural use and
for a period of ten years. In the event the land or structures
actually used and occupied to carry out such operation which
or buildings are converted to non-agricultural use during the
are constructed or reconstructed subsequent to January 1,
exemption period, the property becomes subject to roll-back
1969, and prior to January 1, 2019, shall be exempt from
taxes for the period during which the exemption was operative.
taxation to the extent of any increase in value thereof by
reason of such construction or reconstruction for a period of
Completion of the application form (numbers
ten years.
correspond to the numbers on the application)
2. The term structures and buildings shall include:
(a) permanent and impermanent structures, including
1. The exemption applies to newly constructed or reconstructed
structures or buildings (or portions thereof) used directly
trellises and pergolas, made of metal, string, or wood, and
buildings or portions thereof used directly and exclusively
and exclusively in the raising and production for sale of
in the raising and production for sale of agricultural and
agricultural and horticultural commodities including structures
horticultural commodities or necessary for the storage
or buildings used for the storage of honey bees. Therefore,
the building or structure (or portion thereof) for which the
thereof, but not structures and buildings or portions thereof
used for the processing of agricultural and horticultural
exemption is sought must be identified with particularity and
commodities other than maple syrup, honey or beeswax, or
its current use described as fully possible. If not currently
the retail merchandising of such commodities; (b) structures
used, set forth the proposed use.
and buildings used to provide housing for regular and
2. The construction or reconstruction must be completed on or
essential employees and their immediate families who
before the appropriate taxable status date and application
are primarily employed in connection with the operation of
for exemption must be made within one year from the date of
lands actively devoted to agricultural and horticultural use,
completion of the improvement.
but not including structures and buildings occupied as a
3. The exemption generally does not apply to a building or
residence by the applicant and his immediate family; and
structure (or portion thereof) used for the processing of
(c) structures and buildings used as indoor exercise arenas
agricultural or horticultural commodities, but a building or
exclusively for training and exercising horses in connection
structure (or portion thereof) used in the production of maple
with the raising and production for sale of agricultural and
syrup, honey or beeswax may be eligible for exemption. The
horticultural commodities or in connection with a commercial
exemption also does not apply to a building or structure (or
horse boarding operation as defined in section three hundred
portion thereof) used for the retail merchandising of such
one of the agriculture and markets law. For purposes of this
commodities. A building is used for processing whenever the
section, the term indoor exercise arenas shall not include
principal activity occurring therein is the preparation of farm
riding academies or dude ranches. The term structures and
commodities for market as distinguished from the raising,
buildings shall not include silos, bulk milk tanks or coolers,
producing or storing of such farm commodities. A building is
or manure storage, handling and treatment facilities as such
not disqualified if processing activities are merely incidental
terms are used in section 483-a of this title.
to exempt activities. A building or structure (or portion thereof)
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