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Bill > A09132


NY A09132

NY A09132
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


summary

Introduced
09/26/2025
In Committee
09/26/2025
Crossed Over
Passed
Dead

Introduced Session

2025-2026 General Assembly

Bill Summary

AN ACT to amend the real property tax law, in relation to the clergy property tax exemption

AI Summary

This bill amends the New York Real Property Tax Law to expand a property tax exemption for clergy members. Specifically, the bill now allows clergy members who own property in a cooperative form of ownership to receive a $1,500 tax exemption, in addition to those who own property traditionally. The exemption applies to ministers, priests, or rabbis of any denomination who are current residents of New York State and are either actively working for their church/denomination, unable to work due to health issues, or over 70 years old. The bill also clarifies language around who can apply for the exemption, allowing for cooperative property owners to seek the tax break. Additionally, the bill makes a technical amendment to a section of tax law related to property tax exemptions by adding a reference to section four hundred sixty. The changes are designed to provide more flexibility and clarity in tax exemptions for religious leaders, recognizing their service and potential financial constraints. The bill takes effect immediately upon becoming law.

Committee Categories

Budget and Finance

Sponsors (1)

Last Action

referred to real property taxation (on 09/26/2025)

bill text


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