§ 460. Clergy. (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 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 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.

(3) Notwithstanding the provisions of this section or any other
provision of law, in a city having a population of one million or more,
applications for the exemption authorized pursuant to this section shall
be considered timely filed if they are filed on or before the fifteenth
day of March of the appropriate year.