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Department of Taxation and Finance

Assessor's Manual, Volume 4, 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Exemption Code(s): 21600 Year Originally Enacted: Before 1896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.

  1. Eligibility requirements:
    1. Ownership Requirements: Owner must be a religious corporation that is eligible for exemption under RPTL 420-a (see the Exemption Profile for that statute).
       
    2. Property Location Requirements: None.
       
    3. Property Use Requirements: Property must be used as the residence of the officiating clergyman of the religious corporation eligible for exemption.
       
    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:
     Limitation on exemption
         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

     
  4. Payments in lieu of taxes: None required.
     
  5. Calculation of exemption:
    1. General Municipal and School District Taxes: 100% of assessed value.
    2. Special Ad Valorem Levies and Special Assessments: No exemption allowed.
       
  6. 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.

  7. Filing requirements (Owner or Occupant of Property):

    1. Form(s) - Initial Application:

     Forms – Initial application
    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:
    --
    -- 
    Application in villages
    using town or county
    assessment roll per
    RP-420-a/b-Vlg (1/95) --  RPTL 1402(2)

    2. Form(s) - Renewal Application (Annual):

     Forms – Renewal annual application
    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.

  8. Reporting requirements (Assessor): None.
     
  9. 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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