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NY A09570

Bill

Status

Introduced

1/15/2026

Primary Sponsor

Grace Lee

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Origin

Assembly

2025-2026 General Assembly

AI Summary

  • Extends the clergy property tax exemption (up to $1,500) to include real property held in cooperative ownership, not just directly owned property
  • Applies to ministers, priests, or rabbis who are New York residents actively working for their denomination, unable to work due to health impairment, or over 70 years of age
  • Extends eligibility to unremarried surviving spouses of qualifying clergy members
  • Updates application requirements to allow multiple owners to apply jointly for the exemption
  • Allows properties receiving the clergy tax exemption in cities with populations of one million or more (New York City) to also qualify for partial abatement programs for cooperative or condominium residential property

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

referred to real property taxation

1/15/2026

Committee Referrals

Real Property Taxation1/15/2026

Full Bill Text

No bill text available