Bill > S08527

This bill amends the New York Real Property Tax Law to expand a property tax exemption for clergy members. Currently, ministers, priests, and rabbis who are residents of New York and actively serving their church or denomination, or who are unable to work due to health issues or are over 70 years old, can receive a $1,500 tax exemption on their property. The bill adds a new provision allowing this exemption to apply to property held in a cooperative ownership form, which means clergy members who own property through a housing cooperative can now qualify for the tax break. Additionally, the bill updates language to use more gender-neutral terminology (replacing "his or her" with "such person's"). The bill also makes a technical amendment to a different section of the tax law that references property tax exemptions, adding section 460 to a list of relevant sections. The changes will take effect immediately upon passage, providing expanded tax relief for clergy members in New York.

Government Affairs

https://www.nysenate.gov/legislation/bills/2025/S8527