Provides that real property held in the cooperative form of ownership 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 such person is a member, or who is unable to perform such work due to impaired health or is over seventy years of age, shall be exempt from taxation to the extent of fifteen hundred dollars; provides that certain properties receiving a tax exemption pursuant to the clergy property tax exemption are eligible to receive a partial abatement for residential real property held in the cooperative or condominium form of ownership in a city having a population of one million or more.
S T A T E O F N E W Y O R K
________________________________________________________________________
9132
2025-2026 Regular Sessions
I N A S S E M B L Y
September 26, 2025
___________
Introduced by M. of A. LEE -- read once and referred to the Committee on
Real Property Taxation
AN ACT to amend the real property tax law, in relation to the clergy
property tax exemption
THE PEOPLE OF THE STATE OF NEW YORK, REPRESENTED IN SENATE AND ASSEM-
BLY, DO ENACT AS FOLLOWS:
Section 1. Subdivisions 1 and 2 of section 460 of the real property
tax law, subdivision 1 as amended and subdivision 2 as added by chapter
261 of the laws of 1992 and subdivision 2 as further amended by subdivi-
sion (b) of section 1 of part W of chapter 56 of the laws of 2010, are
amended to read as follows:
(1) Real property owned OR HELD IN THE COOPERATIVE FORM OF OWNERSHIP
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] SUCH PERSON
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] SUCH PERSON'S 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.
(2) An exemption may be granted pursuant to this section only upon
application by the owner OR OWNERS of the property on a form prescribed
or approved by the commissioner. The application shall be filed with the
assessor of the appropriate county, city, town or village on or before
the taxable status date of such county, city, town or village.
§ 2. Paragraph (f) of subdivision 2 of section 467-a of the real prop-
erty tax law, as amended by chapter 422 of the laws of 2021, is amended
to read as follows:
(f) For purposes of this subdivision, a qualified property shall be
deemed not to be receiving complete or partial real property tax
exemption or tax abatement if the qualified property is, or certain
EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
[ ] is old law to be omitted.
LBD13446-01-5
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