New York § 462 Religious corporations; property used for residential purposes

New York Statutes

§ 462 — Religious corporations; property used for residential purposes

New York § 462

Law RPTReal Property Tax

Title 2Private Property

Art. 4Exemptions

This text of New York § 462 (Religious corporations; property used for residential purposes) is published on Counsel Stack Legal Research, covering New York primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook

N.Y. Real Property Tax § 462 (2026).

Text

  § 462. Religious corporations; property used for residential purposes.\nIn addition to the exemption provided in section four hundred twenty-a\nof this article, property owned by a religious corporation while\nactually used by the officiating clergymen thereof for residential\npurposes shall be exempt from taxation. An exemption may be granted\npursuant to this section only upon application by the owner of the\nproperty on a form prescribed or approved by the commissioner. The\napplication shall be filed with the assessor of the appropriate county,\ncity, town or village on or before the taxable status date of such\ncounty, city, town or village. Notwithstanding the provisions of this\nsection or any other provision of law, in a city having a population of\none million or more, applicati

Free access — add to your briefcase to read the full text and ask questions with AI

§ 462. Religious corporations; property used for residential purposes.\nIn addition to the exemption provided in section four hundred twenty-a\nof this article, property owned by a religious corporation while\nactually used by the officiating clergymen thereof for residential\npurposes shall be exempt from taxation. An exemption may be granted\npursuant to this section only upon application by the owner of the\nproperty on a form prescribed or approved by the commissioner. The\napplication shall be filed with the assessor of the appropriate county,\ncity, town or village on or before the taxable status date of such\ncounty, city, town or village. Notwithstanding the provisions of this\nsection or any other provision of law, in a city having a population of\none million or more, applications for the exemption authorized pursuant\nto this section shall be considered timely filed if they are filed on or\nbefore the fifteenth day of March of the appropriate year.\n