State
New York
Year
2014
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
Agricultural
Commercial
Historic
Industrial
Residential
Characteristics of Eligible Property
All real property owned by clergy or spouse is eligible.
Eligibility Criteria
Age
Disability
Homeowner
Surviving Spouse
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_RR14