Provides that real property held in the cooperative form of ownership by a minister of the gospel, priest or rabbi of any denomination, an actual resident and inhabitant of this state, who is engaged in the work assigned by the church or denomination of which such person is a member, or who is unable to perform such work due to impaired health or is over seventy years of age, shall be exempt from taxation to the extent of fifteen hundred dollars; provides that certain properties receiving a tax exemption pursuant to the clergy property tax exemption are eligible to receive a partial abatement for residential real property held in the cooperative or condominium form of ownership in a city having a population of one million or more.
NEW YORK STATE ASSEMBLY MEMORANDUM IN SUPPORT OF LEGISLATION submitted in accordance with Assembly Rule III, Sec 1(f)
BILL NUMBER: A9570
SPONSOR: Lee TITLE OF BILL:
An act to amend the real property tax law, in relation to the clergy
property tax exemption
PURPOSE:
To extend the existing clergy property tax exemption to include property
owned or held in the cooperative form of ownership, ensuring equitable
treatment for clergy residing in cooperative housing,
SUMMARY OF SPECIFIC PROVISIONS:
Section 1 amends subdivisions 1 and 2 of § 460 of the Real Property Tax
Law to clarify that the $1,500 clergy property tax exemption applies not
only to real property directly owned by clergy members, but also to
property held in cooperative ownership.
Section 2 amends § 467-a(2)(f) of the Real Property Tax Law to confirm
that a qualified property may still receive co-op/condo tax abatements
even if certain dwelling units are benefiting from the clergy exemption
under § 460.
JUSTIFICATION:
Under current law, New York's clergy property tax exemption (§ 460 RPTL)
provides a$1,500 exemption for real property owned by eligible clergy
members. However, this exemption has not applied to cooperative housing,
since co-ops are legally structured as shares in a corporation rather
than direct ownership of real property.
As a result, clergy who reside in co-op apartments have been excluded
from this tax relief, while those in single-family homes or condominiums
have been eligible. This bill corrects that inequity by extending the §
460 exemption to co-op shareholders who are otherwise eligible. It also
clarifies interaction with the existing co-op/condo tax abatement (§
467-a) to ensure that units benefiting from the clergy exemption are not
disqualified from participation.
PRIOR LEGISLATIVE HISTORY: None.
FISCAL IMPLICATIONS:
TBD,
EFFECTIVE DATE:
This act shall take effect immediately.
STATE OF NEW YORK
________________________________________________________________________
9570
IN ASSEMBLY
January 15, 2026
___________
Introduced by M. of A. LEE -- read once and referred to the Committee on
Real Property Taxation
AN ACT to amend the real property tax law, in relation to the clergy
property tax exemption
The People of the State of New York, represented in Senate and Assem-bly, do enact as follows:
1 Section 1. Subdivisions 1 and 2 of section 460 of the real property
2 tax law, subdivision 1 as amended and subdivision 2 as added by chapter
3 261 of the laws of 1992 and subdivision 2 as further amended by subdivi-
4 sion (b) of section 1 of part W of chapter 56 of the laws of 2010, are
5 amended to read as follows:
6 (1) Real property owned or held in the cooperative form of ownership
7 by a minister of the gospel, priest or rabbi of any denomination, an
8 actual resident and inhabitant of this state, who is engaged in the work
9 assigned by the church or denomination of which [he or she] such person
10 is a member, or who is unable to perform such work due to impaired
11 health or is over seventy years of age, and real property owned by [his
12 or her] such person's unremarried surviving spouse while an actual resi-
13 dent and inhabitant of this state, shall be exempt from taxation to the
14 extent of fifteen hundred dollars.
15 (2) An exemption may be granted pursuant to this section only upon
16 application by the owner or owners of the property on a form prescribed
17 or approved by the commissioner. The application shall be filed with the
18 assessor of the appropriate county, city, town or village on or before
19 the taxable status date of such county, city, town or village.
20 § 2. Paragraph (f) of subdivision 2 of section 467-a of the real prop-
21 erty tax law, as amended by chapter 422 of the laws of 2021, is amended
22 to read as follows:
23 (f) For purposes of this subdivision, a qualified property shall be
24 deemed not to be receiving complete or partial real property tax
25 exemption or tax abatement if the qualified property is, or certain
26 dwelling units therein are, receiving benefits pursuant to section four
27 hundred, four hundred two, four hundred four, four hundred six, four
28 hundred eight, four hundred ten, four hundred ten-a, four hundred
EXPLANATION--Matter in italics (underscored) is new; matter in brackets
[] is old law to be omitted.
LBD13446-01-5
A. 9570 2
1 twelve, four hundred twelve-a, four hundred sixteen, four hundred eigh-
2 teen, four hundred twenty-a, four hundred twenty-b, four hundred twen-
3 ty-five, four hundred thirty-six, four hundred fifty-eight, four hundred
4 fifty-eight-a, four hundred fifty-nine-c, four hundred sixty, four
5 hundred sixty-two, four hundred sixty-seven, four hundred sixty-seven-b,
6 four hundred ninety-nine-bbb, or four hundred ninety-nine-bbbb of this
7 article, or if the qualified property is receiving a tax abatement but
8 not a tax exemption pursuant to section four hundred eighty-nine of this
9 article.
10 § 3. This act shall take effect immediately.
