This exemption provides a $1,500 property tax exemption on a property owned by a member of the clergy. Owners of co-ops are not eligible for the clergy exemption. If the clergy member is deceased, an unmarried surviving spouse can also get the exemption.


  • Residency: The clergy member (or unmarried surviving spouse) must be a resident of New York State.
  • Occupation: The clergy member's main job must be working for the denomination s/he belongs to.
  • Age: If retired, the clergy member must be over 70 years of age.

For benefits to begin on July 1 of the year you apply, you must complete the Homeowner Tax Benefits Application and submit all of the required documents by March 15. If March 15 falls on a weekend, the deadline will be the next business day.

Note for Property Owners: You may also be eligible to receive the following exemptions: Disabled Homeowner, Senior Citizen Homeowner and Veterans. Read More

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