New York Laws
Title 2 - Private Property
483-B - Historic Barns.

(i) The extent of such exemption shall be decreased by ten per centum
of the "exemption base" each year during such additional period. The
"exemption base" shall be the increase in assessed value as determined
in the initial year of the term of the exemption, except as provided in
subparagraph (ii) of this paragraph.
(ii) In any year in which a change in level of assessment of fifteen
percent or more is certified for a final assessment roll pursuant to the
rules of the commissioner, the exemption base shall be multiplied by a
fraction, the numerator of which shall be the total assessed value of
the parcel on such final assessment roll (after accounting for any
physical or quantity changes to the parcel since the immediately
preceding assessment roll), and the denominator of which shall be the
total assessed value of the parcel on the immediately preceding final
assessment roll. The result shall be the new exemption base. The
exemption shall thereupon be recomputed to take into account the new
exemption base, notwithstanding the fact that the assessor receives
certification of the change in level of assessment after the completion,
verification and filing of the final assessment roll. In the event the
assessor does not have custody of the roll when such certification is
received, the assessor shall certify the recomputed exemption to the
local officers having custody and control of the roll, and such local
officers are hereby directed and authorized to enter the recomputed
exemption certified by the assessor on the roll. The assessor shall give
written notice of such recomputed exemption to the property owner, who
may, if he or she believes that the exemption was recomputed
incorrectly, apply for a correction in the manner provided by title
three of article five of this chapter for the correction of clerical
errors.
(b) No such exemption shall be granted for reconstruction or
rehabilitation unless such reconstruction or rehabilitation was
commenced subsequent to the effective date of the local law or
resolution adopted pursuant to subdivision one of this section;
provided, however, that such local law or resolution may provide that
such reconstruction or rehabilitation commenced prior to the effective
date of such local law or resolution may qualify for the exemption.
(c) No such exemption shall be granted to an historic barn which is
receiving an exemption pursuant to section four hundred eighty-three of
this title or which has received an exemption pursuant to that section
within ten years of the date of the application for exemption filed
pursuant to this section.
(d) No such exemption shall be granted to an historic barn which is
used for residential purposes.
(e) No such exemption shall be granted for reconstruction and
rehabilitation expenses that materially alter the historic appearance of
the barn.
3. Such exemption shall be granted only upon application by the owner
of such barn on a form prescribed by the commissioner. The 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.
4. If satisfied that the barn is entitled to an exemption pursuant to
this section, the assessor shall approve the application and such barn
shall thereafter be exempt from taxation as herein provided commencing
with the assessment roll prepared on the basis of the taxable status
date referred to in subdivision three of this section. The assessed
value of any exemption granted pursuant to this section shall be entered
by the assessor on the assessment roll with the taxable property, with
the amount of the exemption shown in a separate column.
5. For the purposes of this section, an historic barn shall mean a
certified agricultural structure that was at least partially constructed
before nineteen hundred forty-five and that is or was used as an
agricultural facility or for purposes related to agriculture; provided,
however, that a certified agricultural structure that was constructed
after nineteen hundred forty-five may qualify as an historic barn if
such structure is determined eligible for listing on the state or
national register of historic places or is determined to be a
contributing structure of a district listed on the state or national
register of historic places. The office of parks, recreation and
historic preservation shall establish eligibility guidelines for the
certification of agricultural structures as historic barns which shall
be eligible for the tax exemption established pursuant to this section.

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