Exemption for Clergy

State

New York

Year

2022

Variations in Receipt of Benefit

No Variation in Receipt of Benefits

Benefit Type

Exemption

Benefit

The benefit is an exemption 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 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 their religious denomination or who is unable to perform such work because of age (over 70 years) or impaired health, or by the un-remarried 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_RR22

Footnotes

Taxpayers must file an application for this exemption. In a city of greater than 1 million, the application deadline is March 15th.

Sources

N.Y. R.P.T. Law § 460 (in effect for 2022)
New York, Department of Taxation and Finance, Application for Partial Tax Exemption for Real Property of Members of the Clergy, Form RP-460 (2008)
[https://www.tax.ny.gov/pdf/current_forms/orpts/rp460_fill_in.pdf Accessed 10/12/2023]
View Archived Source

New York, Department of Taxation and Finance, Instructions to assessors: Application for real property tax exemption - Property used as residence of officiating clergyman of religious organization
[https://www.tax.ny.gov/research/property/assess/manuals/vol4/pt2/sec4_05/clergy.htm Accessed 10/12/2023]
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New York, Department of Taxation and Finance, Instructions to assessors: Renewal application for real property tax - exemption for non-profit organizations
[https://www.tax.ny.gov/research/property/assess/manuals/vol4/pt2/sec4_05/renewapp.htm Accessed 10/12/2023]
View Archived Source
New York Department of Taxation and Finance, Assessor Manuals, Exemption Administration: RPTL Section 460
[https://www.tax.ny.gov/research/property/assess/manuals/vol4/pt1/sec4_01/sec460.htm Accessed 10/12/2023]
View Archived Source

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