Clergy

The clergy exemption is available to eligible retired or active clergy members and their spouses/widow(er)s.

Eligibility requirements

You may be eligible for the clergy exemption if:

  • 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.

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.

Deadline:
You must apply or renew by March 15 to receive the benefit in the following tax year, which begins July 1.

Applying online:
You can apply online from September 15 to March 15. Filing online is the fastest and easiest way to file.

Applying by mail:
You can submit a paper application at any time, but please note that applications will be processed from September 15 to March 15. This means that if you submit a paper application in June, for example, you will receive a response shortly after September 15.

Renewing Your Benefit

The clergy exemption must be renewed annually. The Department of Finance will send you a renewal application when it is time to renew your benefit. You must renew your exemption, or your property taxes could increase.

For general assistance, please visit www.nyc.gov/contactdof or call 311.

Deadline

You must apply or renew by March 15 to receive the benefit in the following tax year, which begins July 1. If March 15 falls on a weekend or holiday, the deadline will be the next business day.

Property owners: You may also be eligible for the Disabled Homeowners', Senior Citizen Homeowners', Enhanced STAR and Veterans exemptions. Read More

Need Help? Contact 311 or email us.