N.Y. Real Property Tax Law 483-D – Farm or food processing labor camps or commissaries
§ 483-d. Farm or food processing labor camps or commissaries. 1. Farm or food processing labor camps or commissaries, as defined in Article 7 of the labor law, and any other structures used to improve the health, living and working conditions for farm laborers, that are in compliance with all applicable standards set by the departments of health and labor, and the state building code commission shall be exempt from taxation, special ad valorem levies, and special assessments.
Terms Used In N.Y. Real Property Tax Law 483-D
- Real property: Land, and all immovable fixtures erected on, growing on, or affixed to the land.
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. The assessor shall determine that the structure or structures are in compliance with the standards required by subdivision one of this section. Once an exemption is granted pursuant to the provisions of this section, no renewal thereof shall be necessary, unless the structure or structures no longer are in compliance with the standards required by subdivision one of this section.