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Senate Bill S8527B

2025-2026 Legislative Session

Relates to the clergy property tax exemption

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Bill Amendments

2025-S8527 - Details

See Assembly Version of this Bill:
A9570
Law Section:
Real Property Tax Law
Laws Affected:
Amd §§460 & 467-a, RPT L

2025-S8527 - 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-S8527 - Sponsor Memo

2025-S8527 - Bill Text download pdf

                             
                     S T A T E   O F   N E W   Y O R K
 ________________________________________________________________________
 
                                   8527
 
                        2025-2026 Regular Sessions
 
                             I N  S E N A T E
 
                             October 15, 2025
                                ___________
 
 Introduced  by Sen. KAVANAGH -- read twice and ordered printed, and when
   printed to be committed to the Committee on Rules
 
 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
              

2025-S8527A - Details

See Assembly Version of this Bill:
A9570
Law Section:
Real Property Tax Law
Laws Affected:
Amd §§460 & 467-a, RPT L

2025-S8527A - 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-S8527A - Sponsor Memo

2025-S8527A - Bill Text download pdf

                             
                     S T A T E   O F   N E W   Y O R K
 ________________________________________________________________________
 
                                  8527--A
 
                        2025-2026 Regular Sessions
 
                             I N  S E N A T E
 
                             October 15, 2025
                                ___________
 
 Introduced  by Sen. KAVANAGH -- read twice and ordered printed, and when
   printed to be committed to the Committee on Rules  --  recommitted  to
   the  Committee  on  Local Government in accordance with Senate Rule 6,
   sec. 8 -- 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 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
 
  EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                       [ ] is old law to be omitted.
                                                            LBD13446-05-6
              

2025-S8527B (ACTIVE) - Details

See Assembly Version of this Bill:
A9570
Law Section:
Real Property Tax Law
Laws Affected:
Amd §§460 & 467-a, RPT L

2025-S8527B (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-S8527B (ACTIVE) - Sponsor Memo

2025-S8527B (ACTIVE) - Bill Text download pdf

                             
                     S T A T E   O F   N E W   Y O R K
 ________________________________________________________________________
 
                                  8527--B
     Cal. No. 763
 
                        2025-2026 Regular Sessions
 
                             I N  S E N A T E
 
                             October 15, 2025
                                ___________
 
 Introduced  by Sen. KAVANAGH -- read twice and ordered printed, and when
   printed to be committed to the Committee on Rules  --  recommitted  to
   the  Committee  on  Local Government in accordance with Senate Rule 6,
   sec. 8 -- committee discharged, bill  amended,  ordered  reprinted  as
   amended  and  recommitted to said committee -- reported favorably from
   said committee, ordered to first and second report, ordered to a third
   reading, amended and ordered reprinted, retaining  its  place  in  the
   order of third reading
 
 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.
 
  EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                       [ ] is old law to be omitted.
                                                            LBD13446-06-6
              

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