Exemption Administration Manual, Part 2: Agricultural and Forest—Section 4.08 - RPTL Section 483-d: Farm or food processing labor camps or commissaries
Assessor Manuals
Section 4.08 - RPTL Section 483-d: Farm or food processing labor camps or commissaries
Exemption code(s)
42130
Year originally enacted:
2002
Related statutes:
Article 7 Labor Law
Summary:
Certain farm or food labor camps and commissaries, and any other structures used to improve the health, living and working conditions for farm laborers are exempt from taxation, special ad valorem levies, and special assessments.
Eligibility requirements
Ownership requirements:
None.
Property location requirements:
None.
Property use requirements:
The structure must be one of the following:
- a farm or food processing labor camp or commissary, as defined under Article 7 of the Labor Law, or
- any other structure used to improve the health, living and working conditions for farm laborers.
Both types of structures must be in compliance with all applicable standards set by the departments of health and labor, and the state building code commission.
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 |
|---|---|
| 42130 |
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)
Filing of the form is required only in the first year, unless the structures are no longer in compliance with the requirements as stated in Property use requirements above.
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 |
| Temporary greenhouses | RPTL §483-c |
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