Exemption for Clergy

State

New York

Year

2021

Variations in Receipt of Benefit

No Variation in Receipt of Benefits

Benefit Type

Exemption

Benefit

Eligible clergy are exempt from general municipal and school district taxes to the extent of $1,500 of assessed value.

How is Benefit Disbursed

Exemption from assessed value

Eligible Property Type

Other

Characteristics of Eligible Property

All real property owned by clergy or spouse is eligible.

Eligibility Criteria

Age

Disability

Homeowner

Surviving Spouse

Other Criteria

Description of Eligibility Criteria

Real property that is owned either by a member of the clergy who is engaged in the work of his or her religious denomination or who is unable to perform such work because of age (over 70 years) or impaired health or by the unremarried surviving spouse of such a member of the clergy is eligible for this program.

Local Option in Adoption of Program

Local government is unable to exercise an option

Local Option Regarding Program Features

No local option regarding program features

State Funding for Local Tax Loss

Local government covers all of its tax loss

Description of State Funding for Tax Loss

State statutes do not provide for state funding for local tax loss.

Record ID

NY112_RR21

Sources

N.Y. R.P.T. Law § 460 (in effect for 2021)
New York State Department of Taxation and Finance - Office of Real Property Tax Services, RP-460 Application for Partial Tax Exemption for Real Property of Members of the Clergy, (2008)
[https://www.tax.ny.gov/pdf/current_forms/orpts/rp460_fill_in.pdf Accessed 11/15/2022]
View Archived Source

New York State Department of Taxation and Finance, Assessor's Manual, Volume 4, Exemption Administration Application Listing, (2021)
[https://www.tax.ny.gov/research/property/assess/manuals/vol4/pt2/sec4_05/clergy.htm Accessed 11/15/2022]
View Archived Source

New York State Department of Taxation and Finance, Assessor's Manual, Volume 4, Exemption Administration Renewal Application Listing, (2021)
[https://www.tax.ny.gov/research/property/assess/manuals/vol4/pt2/sec4_05/renewapp.htm Accessed 11/12/2021]
View Archived Source
New York State Department of Taxation and Finance, Assessor's Manual, Volume 4, Exemption Administration - Overview, (2020)
[https://www.tax.ny.gov/research/property/assess/manuals/vol4/pt1/sec4_01/sec460.htm Accessed 11/12/2021]

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