Assessor Manuals, Exemption Administration: RPTL Section 460
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Year Originally Enacted: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.
Eligibility requirements
Ownership requirements:
Property must be owned by either
- a member of the clergy who
- is engaged in the work of his or her religious denomination, or
- is unable to perform such work because of age (is over 70 years old), or
- is unable to perform such work because of impaired health, or
- the unremarried surviving spouse of one of the above.
In addition, the owner must be a resident and inhabitant of New York State.
Property location requirements:
None.
Property use requirements:
None.
Certification by state or local government:
None required.
Required construction start date or other time requirement:
None.
Local option:
No.
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 | ||||
Payments in lieu of taxes
None required.
Calculation of exemption
General municipal and school district taxes:
$1,500 of assessed value.
Special Ad Valorem Levies and special assessments:
No exemption allowed.
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.
Filing requirements (owner or occupant of property)
Form RP-460, Application for Partial Tax Exemption for Real Property of Members of the Clergy
For NYC forms, visit the NYC Department of Finance.
Note: Annual application is required.
Reporting requirements (assessor):
None.
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
For NYC forms, visit NYC Department of Finance.
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