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Assembly Bill A9570

2025-2026 Legislative Session

Relates to the clergy property tax exemption

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Bill Amendments

2025-A9570 - Details

See Senate Version of this Bill:
S8527
Law Section:
Real Property Tax Law

2025-A9570 - Summary

Permits local governments to extend the existing clergy residential property tax exemption to include clergy residing in co-ops; clarifies that the clergy property tax exemption shall not affect eligibility for certain other tax abatements.

2025-A9570 - Bill Text download pdf 

                             
                     S T A T E   O F   N E W   Y O R K
 ________________________________________________________________________
 
                                   9570
 
                           I N  A S S E M B L Y
 
                             January 15, 2026
                                ___________
 
 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
 dwelling  units therein are, receiving benefits pursuant to section four
 hundred, four hundred two, four hundred four,  four  hundred  six,  four
 hundred  eight,  four  hundred  ten,  four  hundred  ten-a, four hundred
 
  EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                       [ ] is old law to be omitted.

2025-A9570A - Details

See Senate Version of this Bill:
S8527
Law Section:
Real Property Tax Law

2025-A9570A - Summary

Permits local governments to extend the existing clergy residential property tax exemption to include clergy residing in co-ops; clarifies that the clergy property tax exemption shall not affect eligibility for certain other tax abatements.

2025-A9570A - Bill Text download pdf 

                             
                     S T A T E   O F   N E W   Y O R K
 ________________________________________________________________________
 
                                  9570--A
 
                           I N  A S S E M B L Y
 
                             January 15, 2026
                                ___________
 
 Introduced by M. of A. LEE -- read once and referred to the Committee on
   Real  Property Taxation -- committee discharged, bill amended, ordered
   reprinted as amended and recommitted to said committee
 
 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 and two new subdivisions 4 and 5 are added 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.
   (4) IN THE CASE OF REAL PROPERTY  OWNED  BY  A  COOPERATIVE  APARTMENT
 CORPORATION,  THAT  PROPORTION  OF  THE ASSESSMENT OF SUCH REAL PROPERTY
 DETERMINED BY THE RELATIONSHIP OF THE SHARES OF STOCK HELD BY AN  ELIGI-
 BLE  TENANT-STOCKHOLDER  TO  THE  TOTAL OUTSTANDING SHARES OF THE CORPO-
 RATION, INCLUDING THOSE OWNED BY THE CORPORATION, SHALL  BE  SUBJECT  TO
 EXEMPTION  FROM  TAXATION  PURSUANT  TO  THIS  SECTION. ANY EXEMPTION SO
 GRANTED SHALL BE CREDITED BY THE APPROPRIATE  TAXING  AUTHORITY  AGAINST
 THE  ASSESSED VALUATION OF SUCH REAL PROPERTY, AND THE REDUCTION IN REAL
 
  EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                       [ ] is old law to be omitted.

co-Sponsors

2025-A9570B - Details

See Senate Version of this Bill:
S8527
Law Section:
Real Property Tax Law

2025-A9570B - Summary

Permits local governments to extend the existing clergy residential property tax exemption to include clergy residing in co-ops; clarifies that the clergy property tax exemption shall not affect eligibility for certain other tax abatements.

2025-A9570B - Bill Text download pdf 

                             
                     S T A T E   O F   N E W   Y O R K
 ________________________________________________________________________
 
                                  9570--B
 
                           I N  A S S E M B L Y
 
                             January 15, 2026
                                ___________
 
 Introduced by M. of A. LEE -- read once and referred to the Committee on
   Real  Property Taxation -- committee discharged, bill amended, ordered
   reprinted as amended  and  recommitted  to  said  committee  --  again
   reported  from  said  committee  with amendments, ordered reprinted as
   amended and recommitted to said committee
 
 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 and a new subdivision 4 is added 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] 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 resident 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.
   (4)  (A)  NOTWITHSTANDING  ANY  PROVISION  OF LAW TO THE CONTRARY, THE
 GOVERNING BOARD OF A COUNTY, CITY, TOWN OR VILLAGE MAY, AFTER  A  PUBLIC
 HEARING,  ADOPT OR AMEND A LOCAL LAW, ORDINANCE OR RESOLUTION TO PROVIDE
 THE EXEMPTION AUTHORIZED BY THIS SECTION TO PROPERTY OWNED  OR  HELD  IN
 THE  COOPERATIVE  FORM  OF  OWNERSHIP; PROVIDED FURTHER, SUCH LOCAL LAW,
 ORDINANCE OR RESOLUTION MAY  AUTHORIZE  SUCH  EXEMPTION  TO  BE  GRANTED
 
  EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                       [ ] is old law to be omitted.
                                                            LBD13446-04-6

co-Sponsors

2025-A9570C (ACTIVE) - Details

See Senate Version of this Bill:
S8527
Law Section:
Real Property Tax Law

2025-A9570C (ACTIVE) - Summary

Permits local governments to extend the existing clergy residential property tax exemption to include clergy residing in co-ops; clarifies that the clergy property tax exemption shall not affect eligibility for certain other tax abatements.

2025-A9570C (ACTIVE) - Bill Text download pdf 

                             
                     S T A T E   O F   N E W   Y O R K
 ________________________________________________________________________
 
                                  9570--C
                                                         Cal. No. 419
 
                           I N  A S S E M B L Y
 
                             January 15, 2026
                                ___________
 
 Introduced by M. of A. LEE, EICHENSTEIN, SANTABARBARA, SEAWRIGHT, BERGER
   --  read  once and referred to the Committee on Real Property Taxation
   -- committee discharged, bill amended, ordered  reprinted  as  amended
   and  recommitted to said committee -- again reported from said commit-
   tee with amendments, ordered reprinted as amended and  recommitted  to
   said  committee  -- reported and referred to the Committee on Ways and
   Means -- reported from committee, advanced to a third reading, amended
   and ordered reprinted, retaining its place on the order of third read-
   ing
 
 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 and a new subdivision 4 is added 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] 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 resident 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.
   (4)  (A)  NOTWITHSTANDING  ANY  PROVISION  OF LAW TO THE CONTRARY, THE
 GOVERNING BOARD OF A COUNTY, CITY, TOWN OR VILLAGE MAY, AFTER  A  PUBLIC
 HEARING,  ADOPT OR AMEND A LOCAL LAW, ORDINANCE OR RESOLUTION TO PROVIDE
 
  EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets

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