ยง 483-a. Farm silos, farm feed grain storage bins, commodity sheds,
bulk milk tanks and coolers, and manure storage and handling facilities.
1. The following structures permanently affixed to agricultural land
shall be exempt from taxation, special ad valorem levies and special
assessments: (a) structures for the purpose of preserving and storing
forage in edible condition; (b) farm feed grain storage bins; (c)
commodity sheds; (d) bulk milk tanks and coolers used to hold milk
awaiting shipment to market; and (e) manure storage, handling and
treatment facilities, including composting of agricultural materials,
such as livestock manure and farming wastes, food residuals or other
organic wastes associated with food production or consumption with at
least fifty percent by weight of its feedstock on an annual basis being
livestock manure, farming wastes and crops grown specifically for use as
composting feedstock. "Food residuals" means organic material,
including, but not limited to, food scraps, food processing residue, and
related soiled or unrecyclable paper used in food packaging, preparation
or cleanup.
2. The exemption provided by subdivision one of this section shall
only be granted upon the application of the owner of the property upon
which such structures are located, on a form to be prescribed by the
commisssioner. Such application shall be filed on or before the
appropriate taxable status date with the assessor of the municipality
having the power to assess real property. Once an exemption is granted,
no renewal thereof shall be necessary.
3. For the purposes of this section, the terms "farm feed grain
storage bin" and "commodity shed" shall mean a limited use structure
designed and used for the storage of grains, feed grains and other feed
components which may have a flat or conical bottom and is designed
specifically for on farm storage.
Structure New York Laws
420-A - Nonprofit Organizations; Mandatory Class.
420-B - Nonprofit Organizations; Permissive Class.
421-A - Affordable New York Housing Program.
421-C - Exemption of Certain New Multiple Dwellings 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-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-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.
424 - Institute of Arts and Sciences.
425 - School Tax Relief (Star) Exemption.
425-A - Abatement of County Taxes in Special Assessing Units.
427 - Performing Arts Buildings.
428 - Fraternal Organizations; Entire Net Income for Education and Relief of Members.
429 - Real Property Used for Professional Major League Sports.
430 - Interdenominational Centers.
432 - Theatrical Corporations Created by Act of Congress.
436 - Officers of Religious Denominations.
438 - Trustees of a Hospital, Playground and Library; Hospital for Benefit of a City.
442 - Soldiers Monument Corporations.
457 - Exemption for First-Time Homebuyers of Newly Constructed Homes.
458-A - Veterans; Alternative Exemption.
458-B - Exemption for Cold War Veterans.
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.
462 - Religious Corporations; Property Used for Residential Purposes.
464 - Incorporated Associations of Volunteer Firefighters.
466 - Volunteer Firefighters and Fire Companies in Villages.
466-A - Volunteer Firefighters and Volunteer Ambulance Workers; Certain Counties.
466-A*2 - Volunteer Firefighters and Volunteer Ambulance Workers.
466-B - Volunteer Firefighters and Volunteer Ambulance Workers; Certain Additional Counties.
466-C - Volunteer Firefighters and Volunteer Ambulance Workers; Certain County.
466-C*2 - Volunteer Firefighters and Volunteer Ambulance Workers; Certain Counties.
466-C*3 - Volunteer Firefighters and Volunteer Ambulance Workers; Certain County.
466-C*4 - Volunteer Firefighters and Volunteer Ambulance Workers; Certain County.
466-C*5 - Volunteer Firefighters and Volunteer Ambulance Workers; Exemption.
466-C*6 - Volunteer Firefighters and Volunteer Ambulance Workers; Certain Counties.
466-C*7 - Volunteer Firefighters and Volunteer Ambulance Workers; Certain County.
466-D - Volunteer Firefighters and Volunteer Ambulance Workers; Certain County.
466-D*2 - Volunteer Firefighters and Volunteer Ambulance Workers; Certain County.
466-D*3 - Volunteer Firefighters and Volunteer Ambulance Workers.
466-D*4 - Volunteer Firefighters and Volunteer Ambulance Workers; Certain Counties.
466-E - Volunteer Firefighters and Volunteer Ambulance Workers; Certain County.
466-E*2 - Volunteer Firefighters and Volunteer Ambulance Workers; Certain County.
466-E*3 - Volunteer Firefighters and Volunteer Ambulance Workers; Certain County.
466-E*4 - Volunteer Firefighters and Volunteer Ambulance Workers; Certain County.
466-F - Volunteer Firefighters and Volunteer Ambulance Workers; Certain County.
466-F*2 - Volunteer Firefighters and Volunteer Ambulance Workers; Certain County.
466-F*3 - Volunteer Firefighters and Volunteer Ambulance Workers; Certain Counties.
466-F*4 - Volunteer Firefighters and Volunteer Ambulance Workers; Certain County.
466-G - Volunteer Firefighters and Volunteer Ambulance Workers; Certain County.
466-G*2 - Volunteer Firefighters and Volunteer Ambulance Workers; Certain County.
466-H - Volunteer Firefighters and Volunteer Ambulance Workers; Certain County.
466-H*2 - Un-Remarried Spouses of Deceased Volunteer Firefighters or Volunteer Ambulance Workers.
466-I - Volunteer Firefighters and Volunteer Ambulance Workers; Certain Counties.
466-J - Volunteer Firefighters and Volunteer Ambulance Workers; Certain County.
466-K - Volunteer Firefighters and Volunteer Ambulance Workers; Certain County.
467 - Persons Sixty-Five Years of Age or Over.
467-F - Protective and Safety Devices Tax Abatement.
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-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.
472 - Pharmaceutical 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.
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-Commerical Urban Exemption Program.
485-B - Business Investment Exemption.
485-D - Water-Works Corporations.
485-E - Empire Zone Exemption.
485-F - Banking Development Districts.
485-G - Infrastructure Exemption.
485-H - Residential Investment Exemption; Certain Cities.
485-I - Residential Investment Exemption; Certain School Districts.
485-I*2 - Residential Investment Exemption; Certain Cities.
485-J - Residential Property Improvement Exemption; Certain Cities.
485-J*2 - Residential Investment Exemption; Certain Cities.
485-J*3 - Residential Investment Exemption; Certain Cities and School Districts.
485-J*4 - Residential Investment Exemption; Certain Cities.
485-J*5 - Residential Investment Exemption; Certain Cities.
485-K - Residential Investment Exemption; Certain School Districts.
485-L - Residential Property Improvement; Certain Towns.
485-L*2 - Residential Investment Exemption; Certain School Districts.
485-M - Residential Investment Exemption; Certain School Districts.
485-N - Residential-Commercial Exemption Program.
485-O - New Residential Property Exemption; Certain Cities.
485-P - Economic Transformation Area Exemption.
485-Q - Residential Investment Exemption; Certain Cities.
485-R - Residential Redevelopment Inhibited Property Exemption; Certain Cities.
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; Certain Cities and School Districts.
485-W - Newly Constructed Single-Family and Multi-Family Residential Exemption; Certain Villages.
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.