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NY S08527
Bill
Status
10/15/2025
Primary Sponsor
Brian Kavanagh
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AI Summary
- Expands the clergy property tax exemption to include real property held in cooperative form of ownership by ministers, priests, or rabbis who are New York residents engaged in church work, health-impaired, or over 70 years old
- Maintains the existing $1,500 tax exemption amount for qualifying clergy members and their unremarried surviving spouses
- Allows exemption applications to be filed by multiple owners rather than just a single owner
- Adds the clergy property tax exemption (section 460) to the list of exemptions that do not disqualify cooperative or condominium properties in cities of one million or more from receiving partial tax abatements
- Updates gendered language ("he or she," "his or her") to gender-neutral terms ("such person," "such person's")
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 LOCAL GOVERNMENT
1/7/2026