Exemption Administration Manual, Part 2: Agricultural and Forest—Section 4.08 - RPTL Section 483-c: Temporary greenhouses
Assessor Manuals
Section 4.08 - RPTL Section 483-c: Temporary greenhouses
Exemption code(s)
42120
Year originally enacted:
1998
Related statutes:
None.
Summary:
Temporary greenhouses used for agricultural production are exempt from taxation, special ad valorem levies, and special assessments.
This exemption does not apply to structures and buildings essential to the operation of agricultural and horticultural lands, which may be eligible for exemption under RPTL §483 (see the exemption profile for that statute).
Eligibility requirements
Ownership requirements:
None.
Property location requirements:
None.
Property use requirements:
Structure must consist of specialized agricultural equipment having a framework covered with demountable polyethylene or polypropylene material or materials of a polyethylene or polypropylene nature which is specifically designed, constructed and used for agricultural production. A temporary greenhouse may include, but is not limited to, the use of heating devices, water and electrical utilities, and embedded supporting poles.
Certification by state or local government:
None required
Required construction start date or other time requirement:
None.
Local option
No.
Limitation on exemption
| General municipal taxes | School district taxes | Special ad valorem tax | Special assessments | ||
|---|---|---|---|---|---|
| 1. Amount | No limit | No limit | No limit | No limit | |
| 2. Duration | No limit | No limit | No limit | No limit | |
| 3. Taxing Jurisdiction | a. County or County Special Districts | Ex | NA | Ex | Ex |
| b. City | Ex | NA | NA | Ex | |
| c. Town or Town Special District | Ex | NA | Ex | Ex | |
| d. Village | Ex | NA | NA | Ex | |
| e. School District | NA | Ex | NA | NA | |
| Ex-Exempt Tax-Taxable NA-Not Applicable | |||||
Payments in lieu of taxes
None required.
Calculation of exemption
General municipal and school district taxes:
100% of assessed value.
Special ad valorem levies and special assessments:
100% of assessed value or other basis of assessment.
Coding of exemption on assessment roll
| Code | Description of alternative codes possible |
|---|---|
| 42120 |
Assessment roll section(s):
Taxable (RPS Section 1).
Note: This code should be used only to identify the specific types of agricultural structure described above. Certain other agricultural land and structures may be eligible for exemption under one of the statutes listed under Similar exemptions below. For coding of such property, see the exemption profile for the statute that applies.
Filing requirements (owner or occupant of property)
Form RP-483-c, Application for Tax Exemption of Temporary Greenhouses.
Form instructions: RP-483-c-Ins.
Reporting requirements (assessor)
None.
Similar exemptions
| Subject | Statute |
|---|---|
| Agricultural districts (formed by county or New York State) | Ag-Mkts L §305 |
| Agricultural land outside agricultural districts | Ag-Mkts L §306 |
| Farm or food processing labor camps or commissaries | RPTL §483-d |
| Farm silos, farm feed grain storage bins, commodity sheds, bulk milk tanks and coolers, and manure storage and handling facilities | RPTL §483-a |
| Historic barns | RPTL §483-b |
| Replanted or expanded orchard and vineyard land | Ag-Mkts L §305(7 |
| Structures and buildings essential to the operation of agricultural and horticultural lands | RPTL §483 |
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