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.
The Clergy Member must:
- Perform work assigned by the denomination to which they belong; or
- Be unable to perform such work due to illness or impairment; or
- Be over the age of 70.