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Assessor Manuals, Exemption Administration

Exemption Administration Manual—Part 2: Private Community Service and Social Organizations

Section 4.05 - RPTL Section 462: Clergy Residence Owned by Religious Corporation

Exemption code(s):

21600

Year originally enacted:

Before 1896

Summary:

Real property that (1) is owned by a religious corporation and (2) is used by the officiating clergyman of that corporation for residential purposes is exempt from taxation but liable for special ad valorem levies and special assessments.

Eligibility requirements

Ownership requirements:

Owner must be a religious corporation that is eligible for exemption under RPTL 420-a (see the Exemption Profile for that statute).

Property location requirements:

None.

Property use requirements:

Property must be used as the residence of the officiating clergyman of the religious corporation eligible for exemption.

Certification by state or local government:

None required.

Required construction start date or other time requirement:

None.

Local option

No.

Limitation on exemption

 Limitation on exemption by amount, duration, and taxing jurisdiction
     General municipal taxes School district taxes Special ad valorem levies Special assessments
1. Amount No limit No limit 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:

100% 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
21600    

Assessment roll section(s):

Exempt (RPS Section 8).

Note: This code should not be used to identify property owned by nonprofit organizations that is exempt under RPTL 420-a or RPTL 420-b or 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):

 1. Initial application forms
Number (Outside NYC) Number (NYC) Title or subject
RP-462 (1/95) RP-462 (1/95) Application*
RP-420-a-Org (9/00) RP-420-Org (1/95) Organization purpose
Schedule A, RP-420-a/b-Org (1/95) (only if required) --  Supplemental information on organization purpose
or, instead of above 420 forms:
RP-420-a/b-Vlg (1/95) --  Application in villages using town or county assessment roll per RPTL 1402(2)

 2. Renewal application forms (annual)
Number (Outside NYC) Number (NYC) Title or subject
RP-462 (9/00) RP-462 (1/95) Application*

RP-420-a/b-Rnw-I (9/00) RP-420-Rnw I (1/95) Organization purpose

Schedule A, RP-420-a/b-Rnw-I (1/95) (only if required) -- Supplemental information on organization purpose
or, instead of above 420 forms:
RP-420-a/b-Vlg (1/95) -- Application in villages using town or county assessment roll per RPTL 1402 (2)

* See sample form and instruction booklet following Exemption Profile. For sample RP-420 forms and instructions, see Exemption Profile for RPTL 420-a.

Reporting requirements (assessor):

None.

Similar exemptions

 Similar exemptions
Subject Statute
Clergy RPTL 460
Clergy - property held in trust for benefit of church members RPTL 436
Nonprofit organizations (mandatory class) RPTL 420-a
Nonprofit organizations (permissive class) RPTL 420-b

Exemption application form

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