What's happening
This bill allows local governments and some school districts to increase the clergy real property tax exemption to 20% of assessed value.
Why it matters
Potentially lowers housing costs for clergy. by allowing local governments and eligible school districts to grant a larger property tax break, making it more financially viable for religious leaders to live in the communities they serve.
Gives local control. The change is not automatic—local governing boards must actively choose to adopt the higher exemption, meaning communities can decide what works best for their needs and budgets.
May impact local tax revenues. Expanding the exemption could reduce the property tax base in areas that adopt it, potentially shifting the tax burden slightly to other property owners or affecting local service funding.
Narrow eligibility. The expanded exemption does not apply to all school districts (not those under article 52 of education law), and only to property owned by active or qualifying retired clergy or their unremarried surviving spouses, keeping the benefit targeted.
Albany, before your first meeting.
Every bill that moved yesterday, summarized in a sentence and ranked by impact. The Albany Scorecard follows on Sundays.
Free. Unsubscribe in one click. Want alerts on specific bills? Create an account.
Who cares
Eligible clergy homeowners
The bill would let local governments replace the $1,500 property tax exemption with an exemption equal to 20% of assessed value for qualifying New York resident ministers, priests and rabbis.
Unremarried surviving spouses of clergy
Qualifying spouses who reside in New York could also receive the locally authorized 20% exemption on property they own.
County, city, town and village governing boards
The bill would authorize them to adopt the 20% exemption by local law.
School districts
Districts other than those subject to article 52 of the Education Law could adopt the 20% exemption by resolution.
Headline styles
Clergy Get Property Tax Break
Plain English, a few words. Used as the page title.
Sponsors
No co-sponsors yet.
History
- Referred to real property taxation
- Referred to real property taxation
Full text
1 pageUnderlined is new[Struck] is removedOfficial text on nysenate.gov ↗
STATE OF NEW YORK
8879
2017-2018 Regular Sessions
IN ASSEMBLY
December 22, 2017
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 property tax exemption for clergy
The People of the State of New York, represented in Senate and Assembly, do enact as follows:
Section 1. Subdivision 1 of section 460 of the real property tax law, as amended by chapter 261 of the laws of 1992, is amended to read as follows:
(1) Real property owned 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 he or she is a member, or who is unable to perform such work due to impaired health or is over seventy years of age, and real property owned by his or her unremarried surviving spouse while an actual resident and inhabitant of this state, shall be exempt from taxation to the extent of fifteen hundred dollars, provided however that the governing board of a county, city, town or village may adopt a local law and a school district, other than a school district subject to article fiftytwo of the education law, may adopt a resolution to provide that the exemption granted pursuant to this section shall be twenty percent of the assessed value of such real property.
§ 2. This act shall take effect immediately.
EXPLANATION--Matter in italics (underscored) is new; matter in brackets
[ ] is old law to be omitted.
LBD13829-01-7
Reflowed for reading: line numbers and page breaks removed. Cite the official text.
Summaries, headlines and scores are AI-generated from the official bill text. How we score bills. Source: NYS Open Legislation.