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Year Originally Enacted: Before 1896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.
- Eligibility requirements:
- Ownership requirements: Property must be owned by either
(a) 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
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.
- Ownership requirements: Property must be owned by either
- Local option: No.
- Limitation on exemption:
Limitation on exemption General
Municipal
TaxesSchool
District
TaxesSpecial
Ad Valorem
LeviesSpecial
Assessments1. Amount $1,500 of
assessed
value$1,500 of
assessed
valueNo
exemption
allowedNo
exemption
allowed2. Duration No
limitNo
limitNo
exemption
allowedNo
exemption
allowed3. 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:
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):
Filing requirements RP-460 (9/08) - Application for Partial Tax Exemption for Real Property of
Members of the ClergyFor NYC form, please visit the NYC Department of Finance's website linked below.
Annual application is required. - Reporting requirements (assessor): None.
- Similar exemptions:
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 nyc.gov/dof
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