N.Y. Real Property Tax Law 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 first, nineteen hundred sixty-nine and prior to January first, two thousand twenty-nine 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)

permanent and impermanent structures, including trellises and pergolas, made of metal, string or wood, 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;

(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;

(c)

structures and buildings used as indoor exercise arenas exclusively for training and exercising horses in connection with the raising and production for sale of agricultural and horticultural commodities or in connection with a commercial horse boarding operation as defined in Agriculture & Markets Law § 301 (Definitions)section three hundred one of the agriculture and markets law. For purposes of this section, the term “indoor exercise arenas” shall not include riding academies or dude ranches;

(d)

structures and buildings used in the production of maple syrup;

(e)

structures and buildings used in the production of honey, royal jelly, bee pollen, propolis and beeswax including those structures and buildings used for the storage of bees. For purposes of this section, this shall not include those structures or buildings and portions thereof used for the sale of maple syrup or sale of honey and beeswax. The term “structures and buildings” shall not include silos, bulk milk tanks or coolers, or manure storage, handling and treatment facilities as such terms are used in § 483-A (Farm silos, farm feed grain storage bins, commodity sheds, bulk milk tanks and coolers, and manure storage and handling facilities)section four hundred eighty-three-a of this title.

3.

The term “lands actively devoted to agricultural or horticultural use” shall mean lands not less than five acres in area actually used in bona fide agricultural and horticultural production and operation 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 commissioner. The applicant shall furnish such information as the commissioner 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 then 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 § 550 (Definitions)section five hundred fifty of this chapter, the assessors 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 exempt 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.

Source: Section 483 — Exemption from taxation of structures and buildings essential to the operation of agricultural and horticultural lands, https://www.­nysenate.­gov/legislation/laws/RPT/483 (updated Dec. 24, 2021; accessed Mar. 23, 2024).

420–A
Nonprofit organizations
420–B
Nonprofit organizations
420–C
Exemption from local real property taxation of certain low income housing accommodations in a city having a population of one million or ...
421–A
Affordable New York Housing Program
421–B
Exemption of certain private dwellings, multiple dwellings and improvements from local taxation
421–C
Exemption of certain new multiple dwellings from local taxation
421–D
Exemption of multiple dwellings financed by the New York state housing finance agency from local taxation
421–E
Exemption of cooperative, condominium, homesteading and rental projects from local taxation
421–F
Exemption of capital improvements to residential buildings and certain new construction
421–FF
Exemption of capital improvements to residential buildings in cities with a population between twenty-seven thousand five hundred and twe...
421–G
Exemption from local taxation of certain multiple dwellings
421–H
Exemption of capital improvements to multiple dwelling buildings within certain cities
421–H*2
Exemption of capital improvements to residential buildings
421–I
Exemption of capital improvements to multiple dwelling buildings within certain cities
421–I*2
Exemption of capital improvements to multiple dwelling buildings within certain cities
421–J
Exemption of capital investment in multiple dwelling buildings within certain cities
421–J*2
Exemption of capital improvements to multiple dwelling buildings within certain cities
421–K
Exemption of certain multiple dwellings
421–L
Exemption of capital improvements to residential buildings in certain towns
421–M
Exemption of certain new or substantially rehabilitated multiple dwellings from local taxation
421–N
Exemption of capital improvements to multiple dwelling buildings within certain cities
421–O
Exemption of capital improvements to multiple dwelling buildings within certain cities
421–O*2
Exemption of capital improvements to multiple dwelling buildings within certain cities
422
Not-for-profit housing companies
423
Phase out of exemption for redevelopment company projects upon the cessation of the tax exemption granted pursuant to contract
424
Institute of arts and sciences
425
School tax relief (STAR) exemption
425–A
Abatement of county taxes in special assessing units
426
Opera houses
427
Performing arts buildings
428
Fraternal organizations
429
Real property used for professional major league sports
430
Interdenominational centers
432
Theatrical corporations created by act of congress
434
Academies of music
436
Officers of religious denominations
438
Trustees of a hospital, playground and library
440
Infant homes
442
Soldiers monument corporations
444
Historical societies
444–A
Historic property
446
Cemeteries
450
Agricultural societies
452
Veterans organizations
454
Indians
455
Exemption option
456
Municipal railroads
457
Exemption for first-time homebuyers of newly constructed homes
458
Veterans
458–A
Veterans
458–B
Exemption for Cold War veterans
458–C
Improvements to property of severely injured members of the armed forces of the United States
459
Persons who are physically disabled
459–A
Improvements to property made pursuant to the Americans with Disabilities Act of 1990
459–B
Physically disabled crime victims
459–C
Persons with disabilities and limited incomes
460
Clergy
462
Religious corporations
464
Incorporated associations of volunteer firefighters
466
Volunteer firefighters and fire companies in villages
466–A
Volunteer firefighters and volunteer ambulance workers
466–A*2
Volunteer firefighters and volunteer ambulance workers
466–B
Volunteer firefighters and volunteer ambulance workers
466–C
Volunteer firefighters and volunteer ambulance workers
466–C*2
Volunteer firefighters and volunteer ambulance workers
466–C*3
Volunteer firefighters and volunteer ambulance workers
466–C*4
Volunteer firefighters and volunteer ambulance workers
466–C*5
Volunteer firefighters and volunteer ambulance workers
466–C*6
Volunteer firefighters and volunteer ambulance workers
466–C*7
Volunteer firefighters and volunteer ambulance workers
466–D
Volunteer firefighters and volunteer ambulance workers
466–D*2
Volunteer firefighters and volunteer ambulance workers
466–D*3
Volunteer firefighters and volunteer ambulance workers
466–D*4
Volunteer firefighters and volunteer ambulance workers
466–E
Volunteer firefighters and volunteer ambulance workers
466–E*2
Volunteer firefighters and volunteer ambulance workers
466–E*3
Volunteer firefighters and volunteer ambulance workers
466–E*4
Volunteer firefighters and volunteer ambulance workers
466–F
Volunteer firefighters and volunteer ambulance workers
466–F*2
Volunteer firefighters and volunteer ambulance workers
466–F*3
Volunteer firefighters and volunteer ambulance workers
466–F*4
Volunteer firefighters and volunteer ambulance workers
466–F*5
Un-remarried spouses of volunteer firefighters or volunteer ambulance workers killed in the line of duty
466–G
Volunteer firefighters and volunteer ambulance workers
466–G*2
Volunteer firefighters and volunteer ambulance workers
466–H
Volunteer firefighters and volunteer ambulance workers
466–H*2
Un-remarried spouses of deceased volunteer firefighters or volunteer ambulance workers
466–I
Volunteer firefighters and volunteer ambulance workers
466–J
Volunteer firefighters and volunteer ambulance workers
466–K
Volunteer firefighters and volunteer ambulance workers
467
Persons sixty-five years of age or over
467–A
Partial tax abatement for residential real property held in the cooperative or condominium form of ownership in a city having a populatio...
467–B
Tax abatement for rent-controlled and rent regulated property occupied by senior citizens or persons with disabilities
467–C
Exemption for property owned by certain housing companies or sublessees of the battery park city authority and occupied by senior citizen...
467–D
Assessment exemption for certain living quarters constructed to be occupied by a senior citizen or disabled individual
467–E
Rebate for owners or tenant-stockholders of one, two or three family residences or residential property held in the condominium or cooper...
467–F
Protective and safety devices tax abatement
467–G
Rebate for owners of certain real property seriously damaged by the severe storm that occurred on the twenty-ninth and thirtieth of Octob...
467–H
Partial abatement for certain rebuilt real property seriously damaged by the severe storm that occurred on the twenty-ninth and thirtieth...
467–I
Real property tax abatement
467–J
Exemption for certain residential properties located in certain counties
467–K
Senior citizen longtime resident exemption
467–K*2
Exemption for certain residential property required to participate in the federal flood insurance program
467–L
Rebate for owners of certain real property in the city of New York
468
Fire patrol and salvage corps
469
Assessment exemption for living quarters for parent or grandparent
470
Exemption for improvements to real property meeting certification standards for green buildings
472
Pharmaceutical societies
474
Dental societies
476–A
Railroad passenger stations
477
Tax exemption for industrial waste treatment facilities
477–A
Tax exemption for air pollution control facilities
478
Tax exemption for off-street parking facilities providing underground shelters
479
Fallout shelter facilities
480
Forest and reforested lands
480–A
Taxation of forest land
481
Taxation of land used for agricultural production
482
Quarantined lands
483
Exemption from taxation of structures and buildings essential to the operation of agricultural and horticultural lands
483–A
Farm silos, farm feed grain storage bins, commodity sheds, bulk milk tanks and coolers, and manure storage and handling facilities
483–B
Historic barns
483–C
Temporary greenhouses
483–D
Farm or food processing labor camps or commissaries
483–E
Anaerobic digestion facilities
484
Urban redevelopment corporations and companies
485
Nuclear powered electric generating facilities
485–A
Residential-commercial urban exemption program
485–B
Business investment exemption
485–C
Exemption from taxation of real property used in manufacture of steel in cities of fifty thousand or more persons
485–D
Water-works corporations
485–E
Empire zone exemption
485–F
Banking development districts
485–G
Infrastructure exemption
485–H
Residential investment exemption
485–I
Residential investment exemption
485–I*2
Residential investment exemption
485–J
Residential property improvement exemption
485–J*2
Residential investment exemption
485–J*3
Residential investment exemption
485–J*4
Residential investment exemption
485–J*5
Residential investment exemption
485–K
Residential investment exemption
485–L
Residential property improvement
485–L*2
Residential investment exemption
485–M
Residential investment exemption
485–N
Residential-commercial exemption program
485–O
New residential property exemption
485–P
Economic transformation area exemption
485–Q
Residential investment exemption
485–R
Residential redevelopment inhibited property exemption
485–S
Residential reassessment exemption
485–S*2
Residential reassessment exemption
485–S*3
Mixed use exemption program for villages
485–T
Owner occupied residential property exemption program
485–U
Class one reassessment exemption
485–V
Residential revaluation exemption
485–V*2
Residential and mixed-use investment exemption
485–W
Newly constructed single-family and multi-family residential exemption
486
Non-profit medical and dental indemnity, or hospital service corporations
486–A
Non-profit corporations operating as health maintenance organizations
487
Exemption from taxation for certain energy systems
487–A
Exemption from taxation of conservation improvements to certain residential premises
488
Retirement systems
488–A
Rehabilitation of certain class B multiple dwellings and class A multiple dwellings used for single room occupancy
489
Exemption from taxation of alterations and improvements to multiple dwellings to eliminate fire and health hazards

Accessed:
Mar. 23, 2024

Last modified:
Dec. 24, 2021

§ 483’s source at nysenate​.gov

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