New York Consolidated Laws, Real Property Tax Law - RPT § 582. Valuation of agricultural structures

1. For the production or storage of crops, livestock, or livestock products as defined in section three hundred one of the agriculture and markets law;

2. For the storage of equipment and/or supplies used in such production;

3. In whole or in part as farm labor dwellings, except for structures which are used as the principal residence of the owner of such structure;  or

4. For on farm processing or on farm retail merchandising, so long as at least seventy-five percent of the annual volume of such processing or such merchandising utilizes crops, crop products, livestock or livestock products, as defined in section three hundred one of the agriculture and markets law, produced on such land owned or operated by such applicant.