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NY A09132
Bill
Status
9/26/2025
Primary Sponsor
Grace Lee
Click for details
AI Summary
- Expands the clergy property tax exemption to include real property held in cooperative form of ownership, not just owned outright
- Provides tax exemption up to $1,500 for ministers, priests, or rabbis who are New York residents actively engaged in church work, unable to work due to impaired health, or over 70 years old
- Extends the exemption to unremarried surviving spouses of qualifying clergy members while they remain New York residents
- Allows cooperative properties receiving the clergy tax exemption (section 460) to remain eligible for partial residential real property tax abatements in cities with populations of one million or more
- Updates application requirements to specify that owners of cooperative properties may apply for the exemption
Legislative Description
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.
Last Action
enacting clause stricken
1/6/2026