Land Acknowledgement: Cornell University is located on the traditional homelands of the Gayogo̱hó:nǫ Ɂ (the Cayuga Nation). The Cornell Small Farms Program is housed at Cornell University's College of Agriculture and Life Sciences (CALS) in Ithaca, NY, and works in partnership with Cornell Cooperative Extension across New York State. If you have a disability and are having trouble accessing information on this website or need materials in an alternate format, please contact Cornell University via email at for assistance. If the barn is eligible for 483 exemption (10 year), it is not eligible for this exemption.Īpplication is made with the county/town assessor before the annual taxable status date. If there is a change in the assessment role, there will be an adjusted exemption base. Then the exemption decreases each year by 10% from the increase in assessed value. If the historic appearance of the barn is altered, it is not eligible for the exemption.Įxemption from 100% of the increase in the assessed value attributable to reconstruction or rehabilitation of a historic barn is granted for one year. Historic barns used for residential purposes are not eligible for this exemption. Historic barns are structures at least partially constructed before 1936 that were originally designed and used for storing farm equipment or agricultural products, or for housing livestock.
No exemption is granted for construction or reconstruction prior to the passing of a local law/resolution. If not, contact your county Farm Bureau or Agriculture and Farmland Protection Board (AFPB) to initiate such a resolution for your county/town. Check with your local assessor to see if a local law/resolution has been filed to allow this exemption. Municipalities must pass a resolution permitting this exemption. NYS Real Property Tax Law Section 483-b – Historic Barns If their use changes, the structures and buildings are subject to rollback taxes. The exemption continues for 10 years as long as the facilities are used for ag/horticulture production and storage purposes. Owners of the facility must apply with the county/town assessor before the annual taxable status date and within one year from the date of completion of the construction or reconstruction. Note: If you have a production and storage facility with processing and retailing under the same roof, the exemption applies only to the production and storage portions of the facility and not the entire facility – pro-rated per square foot. Used in connection with raising timber (sawmill).
Structures used for breeding pets, fur bearing animals, or animals for experimental use.The residence of the farmer and their immediate family (spouse & dependents).The following types of structures and buildings are not eligible for this exemption: Used to house essential employees associated with the enterprise family members could qualify as essential employees if they do not have ownership in the business.Used mainly for ag/hort use and only incidentally for processing.Used in the production and storage of agricultural and horticultural commodities that are raised for sale facilities used for raising and breeding horses qualify under this definition.The structure must be used for active farming purposes.The following types of structures and buildings or portions thereof are eligible to receive this exemption: If there is no active use of farmlands associated with the structure, then no exemption can be claimed even if other qualifications are met. At least 5 acres of land must be used in a bona fide agricultural and horticultural operation with sales to qualify for the structure and building exemption.
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