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Clergy Property Tax Exemption

A Clergy exemption is available for one property owned by a clergy member.  He or she (or if deceased, the widow/er) does not have to occupy the property to gain the exemption.  He/she must be a resident of New York State.  Cooperative apartments are not eligible.

Requirements

The Clergy Member must:

  1. Perform work assigned by the denomination to which they belong; or
  2. Be unable to perform such work due to illness or impairment; or
  3. Be over the age of 70.

NYC Finance Link