N.Y. Laws » CHAPTER Real Property Tax / ARTICLE Exemptions / TITLE Private Property
New York Consolidated Laws

N.Y. Real Property Tax Law § 462 (2026)

Religious corporations; property used for residential purposes

✓ current as of May 2026
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§ 462. Religious corporations; property used for residential purposes.
In addition to the exemption provided in section four hundred twenty-a
of this article, property owned by a religious corporation while
actually used by the officiating clergymen thereof for residential
purposes shall be exempt from taxation. An exemption may be granted
pursuant to this section only upon application by the owner of the
property on a form prescribed or approved by the commissioner. The
application shall be filed with the assessor of the appropriate county,
city, town or village on or before the taxable status date of such
county, city, town or village. Notwithstanding the provisions of this
section or any other provision of law, in a city having a population of
one million or more, applications for the exemption authorized pursuant
to this section shall be considered timely filed if they are filed on or
before the fifteenth day of March of the appropriate year.
Notes of Decisions
Cited in 2 cases, 1999–2004 · leading case: Colella v. Bd. of Assessors, 266 A.D.2d 286 (N.Y. App. Div. 2d Dep't 1999).
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Colella v. Bd. of Assessors, 266 A.D.2d 286 (N.Y. App. Div. 2d Dep't 1999). “In addition, the Temple could not avail itself of the parsonage exception contained in Real Property Tax Law § 462 as the Temple never submitted an application for such an exemption to the Board.”
Word of Life Ministries v. Nassau Cnty., 821 N.E.2d 130 (N.Y. 2004). “The issue here is whether renewal applications for four properties located in the Village of Freeport, Nassau County, are entitled to tax exemption pursuant to Real Property Tax Law § 462. We affirm the order of the Appellate Division holding that the properties are tax exempt.”
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