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Horse Boarding Exemption

This exemption establishes Real Property Tax Exemption for land used for a commercial horse boarding operation in Accordance with Section 301(13) and amended by chapter 556 of the laws of 1994, also found in Section 305 of the New York State Agricultural and Markets Law and covered under Section 483 of the New York State Real Property Tax Law and was adopted by Niagara County by Resolution # 240-95.

Enacted 5/16/1995 
    Description of exemption: 
        • Section 4.08 - Ag-Mkts L Section 305 
        • Section 4.08 - RPTL Section 483 

    Laws of New York State: 
        • AG & MKTS 301(13) 
        • RPTL 483 
On line Application (305) 
On line Application (483) 

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