New York Laws
Title 2 - Private Property
483-E - Anaerobic Digestion Facilities.

§ 483-e. Anaerobic digestion facilities. 1. Structures permanently
affixed to land for the purpose of anaerobic digestion of agricultural
materials, including structures necessary for the storage and handling
of the agricultural materials that are part of the digestion process,
together with any equipment necessary for producing, collecting,
storing, cleaning and converting biogas into forms of energy and
generation, transmission, transporting, use of and/or the sale of biogas
or energy on-site, off-site, and/or pursuant to an interconnection
agreement with a utility; shall be exempt from taxation, special ad
valorem levies and special assessments. "Agricultural materials"
includes, but is not limited to, livestock manure, farming wastes and
food residuals and 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 anaerobic digestion 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
commissioner. 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.

Structure New York Laws

RPT - Real Property Tax

Article 4 - Exemptions

Title 2 - Private Property

420-A - Nonprofit Organizations; Mandatory Class.

420-B - Nonprofit Organizations; Permissive Class.

420-C - Exemption From Local Real Property Taxation of Certain Low Income Housing Accommodations in a City Having a Population of One Million or More.

421-A - Affordable New York Housing Program.

421-B - Exemption of Certain Private Dwellings, Multiple Dwellings and Improvements From Local Taxation; Certain Cases.

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 Twenty-Eight Thousand Based Upon the Two Thousand Ten Federal Census.

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; 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.

434 - Academies of Music.

436 - Officers of Religious Denominations.

438 - Trustees of a Hospital, Playground and Library; Hospital for Benefit of a City.

440 - Infant Homes.

442 - Soldiers Monument Corporations.

444 - Historical Societies.

444-A - Historical Property.

446 - Cemeteries.

450 - Agricultural Societies.

452 - Veterans Organizations.

455 - Exemption Option.

456 - Municipal Railroads.

457 - Exemption for First-Time Homebuyers of Newly Constructed Homes.

458 - Veterans.

458-A - Veterans; Alternative Exemption.

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.

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-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; 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-A - Partial Tax Abatement for Residential Real Property Held in the Cooperative or Condominium Form of Ownership in a City Having a Population of One Mill

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 Citizens or Persons With Disabilities.

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 Cooperative Form Of

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 October, Two Thousand Twelve in a City Having a Population of One Million or More.

467-H - Partial Abatement for Certain Rebuilt Real Property Seriously Damaged by the Severe Storm That Occurred on the Twenty-Ninth and Thirtieth of October, Two Thousand Twelve in a City Having a Population of One Million or More.

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-Commerical 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; 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.

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; Abatement.