Clergy

This exemption provides a $1,500 reduction in assessed value on a property owned by a member of the clergy. If the clergy member is deceased, an unremarried surviving spouse can also receive the exemption. Co-ops and properties held in a trust are not eligible for the clergy exemption.

Requirements

You may be eligible for the clergy exemption if:

• You are now or have ever been a full-time member of the clergy.
• Your property is not a cooperative.
• Your property is not held in a trust
• Your primary residence is located in the state of New York.
• You are one of the following:
  • An active clergy member engaged in ministerial work as your principal occupation.
  • A clergy member unable to perform such work due to illness or impairment. (Medical documentation required.)
  • A retired clergy member over 70.
  • The unremarried surviving spouse of a clergy member.