New York Real Property Tax Law Section 450 - Agricultural societies.

450. Agricultural societies. Real property owned by an agricultural society and permanently used by it for a meeting hall or exhibition grounds shall be exempt from taxation and exempt from special ad valorem levies and special assessments to the extent provided in section four hundred ninety of this chapter. For the purposes of this section, the Grange Order of the Patrons of Husbandry shall be deemed to be an agricultural society.

Last modified: February 3, 2019