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Assessor's Manual, Volume 4, Exemption Administration

Exemption Administration Manual - Part 1
Residential - Other Than Multiple Dwellings

Section 4.01 - RPTL Section 460

Clergy
Exemption Code(s):     41400
Year Originally Enacted:     Before 1896
Related Statutes:     None

SUMMARY:

Real property that is owned either (1) by a member of the clergy who is engaged in the work of his or her religious denomination or who is unable to perform such work because of age (over 70 years) or impaired health or (2) by the unremarried surviving spouse of such a member of the clergy is exempt from general municipal and school district taxes to the extent of $1,500 of assessed value, provided that the owner is a resident and inhabitant of New York State. Such property is liable for special ad valorem levies and special assessments.

  1. ELIGIBILITY REQUIREMENTS
    1. Ownership Requirements: Property must be owned by either

      (a) a member of the clergy who

      1. is engaged in the work of his or her religious denomination, or
      2. is unable to perform such work because of age (is over 70 years old), or
      3. is unable to perform such work because of impaired health
       or  (b) the unremarried surviving spouse of one of the above.

      In addition, the owner must be a resident and inhabitant of New York State.

    2. Property Location Requirements: None.
       
    3. Property Use Requirements: None.
       
    4. Certification by State or Local Government: None required.
       
    5. Required Construction Start Date or Other Time Requirement:  None.
       
  2. LOCAL OPTION: No.
     
  3. LIMITATION ON EXEMPTION:
     

      General
    Municipal
    Taxes
    School
    District
    Taxes
    Special
    Ad Valorem
    Levies
    Special
    Assessments
    1. Amount $1,500 of
    assessed
    value
    $1,500 of
    assessed
    value
    No
    exemption
    allowed
    No
    exemption
    allowed
    2. Duration No
    limit
    No
    limit
    No
    exemption
    allowed
    No
    exemption
    allowed
    3. Taxing Jurisdiction a. County or County
    Special Districts
    Ex NA Tax Tax
    b. City Ex NA NA Tax
    c. Town or Town
    Special District
    Ex NA Tax Tax
    d. Village Ex NA NA Tax
    e. School District NA Ex NA NA
    Ex-Exempt      Tax-Taxable      NA-Not Applicable
  4. PAYMENTS IN LIEU OF TAXES: None required.
     
  5. CALCULATION OF EXEMPTION:
    1. General Municipal and School District Taxes: $1,500 of assessed value.
    2. Special Ad Valorem Levies and Special Assessments: No exemption allowed.
       
  6. CODING OF EXEMPTION ON ASSESSMENT ROLL:

    Code Description of Alternative Codes Possible
    41400

    Assessment Roll Section(s): Taxable (RPS Section 1).

    NOTE: This code should not be used to identify property that is exempt under any of the statutes listed under Similar Exemptions below. For coding of such property, see the Exemption Profile for the statute that applies.
     
  7. FILING REQUIREMENTS (Owner or Occupant of Property):

    RP-460 (9/08) - Application for Partial Tax Exemption for Real Property of
    Members of the Clergy

    For NYC form, please visit the NYC Department of Finance's website linked below.
    Annual application is required.

  8. REPORTING REQUIREMENTS (Assessor): None.
     
  9. SIMILAR EXEMPTIONS:

    Subject Statute
    Clergy - property held in trust for benefit of church members RPTL §436
    Clergy residence owned by religious corporation RPTL §462
    Nonprofit organizations (mandatory class) RPTL §420-a
    Nonprofit organizations (permissive class) RPTL §420-b

Exemption Application Forms:

Form RP-460
For NYC forms, contact the NYC Department of Finance at www.nyc.gov/dof

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