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A 9570

Relates to the clergy property tax exemption

2025 Regular Session Introduced by Sam Berger and 5 co-sponsors

Expands clergy property tax relief to a $1,500 annual exemption for eligible clergy and their unremarried spouses, with optional cooperative ownership extension and targeted benefi

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Bill Summary · A 9570

Summary of Bill A.9570-B (2025-2026) – Clergy Property Tax Exemption

Purpose and intent

  • The bill broadens and clarifies the clergy property tax exemption under New York real property tax law.
  • It authorizes a fixed annual exemption of $1,500 from real property taxes for eligible clergy and their unremarried surviving spouses, and it expands eligibility to certain cooperative ownership scenarios.
  • It also coordinates exemptions applicable to cooperative properties with other tax relief programs, ensuring benefits can be combined under defined conditions.

Key provisions and changes

  1. Expansion of the clergy exemption (Real Property Tax Law §460)

    • Eligible individuals:
      • Ministers of the gospel, priests, or rabbis who are actual residents of New York and engaged in work as assigned by their church/denomination, or unable to perform such work due to health or age (over 70).
      • The exemption also applies to the unremarried surviving spouse of such an individual, provided the spouse is an actual resident of New York.
    • Exemption amount:
      • A flat exemption of up to $1,500 from property taxes, applicable to the above qualifying properties.
    • Application process:
      • Exemption granted upon request using a form prescribed or approved by the state tax commissioner.
      • Applications must be filed with the local assessor (county, city, town, or village) on or before the taxable status date.

  2. ** Cooperative ownership option (new subdivision 4 in §460)**

    • Local governments (county, city, town, or village) may adopt an ordinance to extend the clergy exemption to property held in cooperative form of ownership (e.g., cooperative apartments).
    • Local laws may authorize granting this exemption concurrently with other tax relief authorized under section 467-a, including related benefits.

  3. Allocation of cooperative exemption benefits (new §460(4)(a)-(b))

    • For real property owned by a cooperative apartment corporation granted the exemption, the resulting tax reduction is to be allocated solely to the tenant-stockholder whose ownership or occupancy qualifies the property for the exemption.
    • This ensures benefits from the exemption directly benefit the qualifying tenant rather than pass-through to all residents or to the cooperative corporation.

  4. Interplay with section 467-a tax abatement (new §467-a(f-1))

    • For purposes of section 467-a, a property is not considered to be receiving a complete or partial real property tax exemption or tax abatement if it is receiving benefits under §460 (the clergy exemption) when the local law authorizing concurrent benefits is in effect.
    • This clarifies eligibility status when both exemptions/abatements are pursued in tandem under a local law.

  5. Effective date

    • The act takes effect immediately upon enactment.

Who would be affected

  • Individual clergy members (ministers, priests, rabbis) who own real property in New York and/or their unremarried surviving spouses, provided they meet residency and work-related criteria.
  • Property owners of cooperative apartment corporations may become eligible for the clergy exemption if a local government enacts a law extending the exemption to cooperative ownership.
  • Tenant-stockholders in qualifying cooperatives (who meet ownership/occupancy criteria) would be the ones to receive the tax reduction attributed to the exemption.
  • Local assessors and local governments (counties, cities, towns, villages) would administer and implement the exemption, including potential local ordinances for cooperatives.

Procedural and timeline aspects

  • Applications must be filed with the local assessor by the taxable status date of the respective local government.
  • Local governing bodies may hold a public hearing before adopting or amending local laws to extend the exemption to cooperative properties.
  • If a cooperative exemption is adopted, it may be granted concurrently with other abatements under §467-a, subject to local law.
  • The bill includes compatibility provisions to ensure the exemption does not overlap with other forms of tax relief where specified.

Notes for readers

  • The base exemption amount is modest ($1,500) and serves as a targeted relief for clergy-based property ownership.
  • The cooperative extension is optional and must be enacted by local law; it clarifies benefit distribution to eligible tenant-stockholders.
  • The bill preserves existing framework while clarifying concurrent use with other tax relief programs to avoid double-dipping in certain circumstances.

Compiled from official sources — confirm details with the bill’s official record.

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