New York § 483-A Farm silos, farm feed grain storage bins, commodity sheds, bulk milk tanks and coolers, and manure storage and handling facilities

New York Statutes

§ 483-A — Farm silos, farm feed grain storage bins, commodity sheds, bulk milk tanks and coolers, and manure storage and handling facilities

New York § 483-A

Law RPTReal Property Tax

Title 2Private Property

Art. 4Exemptions

This text of New York § 483-A (Farm silos, farm feed grain storage bins, commodity sheds, bulk milk tanks and coolers, and manure storage and handling facilities) is published on Counsel Stack Legal Research, covering New York primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook

N.Y. Real Property Tax § 483-A (2026).

Text

§ 483-a. Farm silos, farm feed grain storage bins, commodity sheds,\nbulk milk tanks and coolers, and manure storage and handling facilities.\n1. The following structures permanently affixed to agricultural land\nshall be exempt from taxation, special ad valorem levies and special\nassessments:

(a)structures for the purpose of preserving and storing\nforage in edible condition;

(b)farm feed grain storage bins;

(c)\ncommodity sheds;

(d)bulk milk tanks and coolers used to hold milk\nawaiting shipment to market; and (e) manure storage, handling and\ntreatment facilities, including composting of agricultural materials,\nsuch as livestock manure and farming wastes, food residuals or other\norganic wastes associated with food production or consumption with at\nleast fifty percent by weight

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§ 483-a. Farm silos, farm feed grain storage bins, commodity sheds,\nbulk milk tanks and coolers, and manure storage and handling facilities.\n1. The following structures permanently affixed to agricultural land\nshall be exempt from taxation, special ad valorem levies and special\nassessments: (a) structures for the purpose of preserving and storing\nforage in edible condition; (b) farm feed grain storage bins; (c)\ncommodity sheds; (d) bulk milk tanks and coolers used to hold milk\nawaiting shipment to market; and (e) manure storage, handling and\ntreatment facilities, including composting of agricultural materials,\nsuch as livestock manure and farming wastes, food residuals or other\norganic wastes associated with food production or consumption with at\nleast fifty percent by weight of its feedstock on an annual basis being\nlivestock manure, farming wastes and crops grown specifically for use as\ncomposting feedstock. "Food residuals" means organic material,\nincluding, but not limited to, food scraps, food processing residue, and\nrelated soiled or unrecyclable paper used in food packaging, preparation\nor cleanup.\n 2. The exemption provided by subdivision one of this section shall\nonly be granted upon the application of the owner of the property upon\nwhich such structures are located, on a form to be prescribed by the\ncommisssioner. Such application shall be filed on or before the\nappropriate taxable status date with the assessor of the municipality\nhaving the power to assess real property. Once an exemption is granted,\nno renewal thereof shall be necessary.\n 3. For the purposes of this section, the terms "farm feed grain\nstorage bin" and "commodity shed" shall mean a limited use structure\ndesigned and used for the storage of grains, feed grains and other feed\ncomponents which may have a flat or conical bottom and is designed\nspecifically for on farm storage.\n