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Clergy

General Information on the Clergy Exemption

Real property of 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.

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

b. the unremarried surviving spouse of one of the above.

This exemption must be renewed on a yearly basis.

https://www.tax.ny.gov/pdf/current_forms/orpts/rp460_fill_in.pdf