S T A T E O F N E W Y O R K
________________________________________________________________________
7065
2015-2016 Regular Sessions
I N A S S E M B L Y
April 23, 2015
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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, PROVIDED HOWEVER THAT THE GOVERNING
BOARD OF A COUNTY, CITY, TOWN OR VILLAGE MAY ADOPT A LOCAL LAW AND A
SCHOOL DISTRICT, OTHER THAN A SCHOOL DISTRICT SUBJECT TO ARTICLE FIFTY-
TWO OF THE EDUCATION LAW, MAY ADOPT A RESOLUTION TO PROVIDE THAT THE
EXEMPTION GRANTED PURSUANT TO THIS SECTION SHALL BE TWENTY PERCENT OF
THE ASSESSED VALUE OF SUCH REAL PROPERTY.
S 2. This act shall take effect immediately.
EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
[ ] is old law to be omitted.
LBD10592-01-5