Instructions For Form Rp-483 - Application For Tax Exemption Of Agricultural And Horticultural Buildings And Structures Page 2
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2RP-483-I (1/17) (back)
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 Office of Real Property Tax Services. 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 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.
(c) Such roll-back taxes shall be levied and collected in the
same manner and at the same time as other taxes are
imposed and levied on such roll.
8. As used in this section, the term agricultural and horticultural
shall include the activity of raising, breeding and boarding of
livestock, including commercial horse boarding operations.
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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