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Senate Bill S8527

2025-2026 Legislative Session

Relates to the clergy property tax exemption

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Sponsored By

Current Bill Status - In Senate Committee Rules Committee

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2025-S8527 (ACTIVE) - Details

See Assembly Version of this Bill:
A9132
Current Committee:
Senate Rules
Law Section:
Real Property Tax Law
Laws Affected:
Amd §§460 & 467-a, RPT L

2025-S8527 (ACTIVE) - Summary

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.

2025-S8527 (ACTIVE) - Sponsor Memo

2025-S8527 (ACTIVE) - 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

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