S T A T E O F N E W Y O R K
________________________________________________________________________
7410
2011-2012 Regular Sessions
I N A S S E M B L Y
May 4, 2011
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Introduced by M. of A. THIELE -- read once and referred to the Committee
on Real Property Taxation
AN ACT to amend the real property tax law, in relation to the real prop-
erty tax exemption for clergy
THE PEOPLE OF THE STATE OF NEW YORK, REPRESENTED IN SENATE AND ASSEM-
BLY, DO ENACT AS FOLLOWS:
Section 1. Subdivision 1 of section 460 of the real property tax law,
as amended by chapter 261 of the laws of 1992, is amended to read as
follows:
(1) Real property owned by a minister of the gospel, priest or rabbi
of any denomination, an actual resident and inhabitant of this state,
who is engaged in the work assigned by the church or denomination of
which he or she is a member, or who is unable to perform such work due
to impaired health or is over seventy years of age, and real property
owned by his or her unremarried surviving spouse while an actual resi-
dent and inhabitant of this state, shall be exempt from taxation to the
extent of [fifteen hundred dollars] TWENTY PERCENT OF THE ASSESSMENT OF
SUCH REAL PROPERTY.
S 2. This act shall take effect immediately and shall apply to assess-
ment rolls prepared on the basis of taxable status dates occurring on or
after such date.
EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
[ ] is old law to be omitted.
LBD10679-01-1