Relates to the clergy property tax exemption

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:

     1    Section  1.  Subdivisions  1 and 2 of section 460 of the real property
     2  tax law, subdivision 1 as amended and subdivision 2 as added by  chapter
     3  261 of the laws of 1992 and subdivision 2 as further amended by subdivi-
     4  sion  (b)  of section 1 of part W of chapter 56 of the laws of 2010, are
     5  amended to read as follows:
     6    (1) Real property owned OR HELD IN THE COOPERATIVE FORM  OF  OWNERSHIP
     7  by  a  minister  of  the gospel, priest or rabbi of any denomination, an
     8  actual resident and inhabitant of this state, who is engaged in the work
     9  assigned by the church or denomination of which [he or she] SUCH  PERSON
    10  is  a  member,  or  who  is  unable to perform such work due to impaired
    11  health or is over seventy years of age, and real property owned by  [his
    12  or her] SUCH PERSON'S unremarried surviving spouse while an actual resi-
    13  dent  and inhabitant of this state, shall be exempt from taxation to the
    14  extent of fifteen hundred dollars.
    15    (2) An exemption may be granted pursuant to  this  section  only  upon
    16  application  by the owner OR OWNERS of the property on a form prescribed
    17  or approved by the commissioner. The application shall be filed with the
    18  assessor of the appropriate county, city, town or village on  or  before
    19  the taxable status date of such county, city, town or village.
    20    § 2. Paragraph (f) of subdivision 2 of section 467-a of the real prop-
    21  erty  tax law, as amended by chapter 422 of the laws of 2021, is amended
    22  to read as follows:
    23    (f) For purposes of this subdivision, a qualified  property  shall  be
    24  deemed  not  to  be  receiving  complete  or  partial  real property tax
    25  exemption or tax abatement if the  qualified  property  is,  or  certain
    26  dwelling  units therein are, receiving benefits pursuant to section four
    27  hundred, four hundred two, four hundred four,  four  hundred  six,  four
    28  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.
                                                                   LBD13446-01-5
        A. 9570                             2

     1  twelve, four hundred twelve-a, four hundred sixteen, four hundred  eigh-
     2  teen,  four  hundred twenty-a, four hundred twenty-b, four hundred twen-
     3  ty-five, four hundred thirty-six, four hundred fifty-eight, four hundred
     4  fifty-eight-a,  four  hundred  fifty-nine-c,  FOUR  HUNDRED  SIXTY, four
     5  hundred sixty-two, four hundred sixty-seven, four hundred sixty-seven-b,
     6  four hundred ninety-nine-bbb, or four hundred ninety-nine-bbbb  of  this
     7  article,  or  if the qualified property is receiving a tax abatement but
     8  not a tax exemption pursuant to section four hundred eighty-nine of this
     9  article.
    10    § 3. This act shall take effect immediately.