N.Y. Real Prop. Tax Law § 450

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