Provides that real property owned by a minister of the gospel, priest or rabbi of any denomination who is engaged in the work assigned by the church or denomination of which he is a member shall be exempt from real property taxes to the extent of twenty percent of the assessment rather than to the extent of fifteen hundred dollars of such assessment.
STATE OF NEW YORK
________________________________________________________________________
997
2009-2010 Regular Sessions
IN ASSEMBLY(Prefiled)
January 7, 2009
___________
Introduced by M. of A. THIELE -- read once and referred to the Committee
on Real Property Taxation
AN ACT to amend the real property tax law, in relation to the real prop-
erty tax exemption for clergy
The People of the State of New York, represented in Senate and Assem-bly, do enact as follows:
1 Section 1. Subdivision 1 of section 460 of the real property tax law,
2 as amended by chapter 261 of the laws of 1992, is amended to read as
3 follows:
4 (1) Real property owned by a minister of the gospel, priest or rabbi
5 of any denomination, an actual resident and inhabitant of this state,
6 who is engaged in the work assigned by the church or denomination of
7 which he or she is a member, or who is unable to perform such work due
8 to impaired health or is over seventy years of age, and real property
9 owned by his or her unremarried surviving spouse while an actual resi-
10 dent and inhabitant of this state, shall be exempt from taxation to the
11 extent of [fifteen hundred dollars] twenty percent of the assessment of
12 such real property.
13 § 2. This act shall take effect immediately and shall apply to assess-
14 ment rolls prepared on the basis of taxable status dates occurring on or
15 after such date.
EXPLANATION--Matter in italics (underscored) is new; matter in brackets
[] is old law to be omitted.
LBD03192-01-9
