§ 483-d. Farm or food processing labor camps or commissaries. 1. Farm
or food processing labor camps or commissaries, as defined in article
seven 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.

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.