Exemption Administration Manual, Part 2: Private Community Service and Social Organizations—Section 4.05 - RPTL Section 462: Clergy Residence Owned by Religious Corporation
Assessor Manuals
Section 4.05 - RPTL Section 462: Clergy Residence Owned by Religious Corporation
Exemption code(s):
21600
Year originally enacted:
Before 1896
Summary:
Real property that (1) is owned by a religious corporation and (2) is used by the officiating clergyman of that corporation for residential purposes is exempt from taxation but liable for special ad valorem levies and special assessments.
Eligibility requirements
Ownership requirements:
Owner must be a religious corporation that is eligible for exemption under RPTL 420-a (see the Exemption Profile for that statute).
Property location requirements:
None.
Property use requirements:
Property must be used as the residence of the officiating clergyman of the religious corporation eligible for exemption.
Certification by state or local government:
None required.
Required construction start date or other time requirement:
None.
Local option
No.
Limitation on exemption
| General municipal taxes | School district taxes | Special ad valorem levies | Special assessments | ||
|---|---|---|---|---|---|
| 1. Amount | No limit | No limit | No exemption allowed | No exemption allowed | |
| 2. Duration | No limit | No limit | No exemption allowed | No exemption allowed | |
| 3. Taxing Jurisdiction | a. County or County Special Districts | Ex | NA | Tax | Tax |
| b. City | Ex | NA | NA | Tax | |
| c. Town or Town Special District | Ex | NA | Tax | Tax | |
| d. Village | Ex | NA | NA | Tax | |
| e. School District | NA | Ex | NA | NA | |
| Ex-Exempt Tax-Taxable NA-Not Applicable | |||||
Payments in lieu of taxes
None required.
Calculation of exemption
General municipal and school district taxes:
100% of assessed value.
Special ad valorem levies and special assessments:
No exemption allowed.
Coding of exemption on assessment roll
| Code | Description of alternative codes possible |
|---|---|
| 21600 |
Assessment roll section(s):
Exempt (RPS Section 8).
Note: This code should not be used to identify property owned by nonprofit organizations that is exempt under RPTL 420-a or RPTL 420-b or to identify property that is exempt under any of the statutes listed under Similar Exemptions below. For coding of such property, see the Exemption Profile for the statute that applies.
Filing requirements (Owner or Occupant of Property):
| Number (Outside NYC) | Number (NYC) | Title or subject |
|---|---|---|
| RP-462 (1/95) | RP-462 (1/95) | Application* |
| RP-420-a-Org (9/00) | RP-420-Org (1/95) | Organization purpose |
| Schedule A, RP-420-a/b-Org (1/95) (only if required) | -- | Supplemental information on organization purpose |
| or, instead of above 420 forms: | ||
| RP-420-a/b-Vlg (1/95) | -- | Application in villages using town or county assessment roll per RPTL 1402(2) |
| Number (Outside NYC) | Number (NYC) | Title or subject |
|---|---|---|
| RP-462 (9/00) | RP-462 (1/95) | Application* |
| RP-420-a/b-Rnw-I (9/00) | RP-420-Rnw I (1/95) | Organization purpose |
| Schedule A, RP-420-a/b-Rnw-I (1/95) (only if required) | -- | Supplemental information on organization purpose |
| or, instead of above 420 forms: | ||
| RP-420-a/b-Vlg (1/95) | -- | Application in villages using town or county assessment roll per RPTL 1402 (2) |
* See sample form and instruction booklet following Exemption Profile. For sample RP-420 forms and instructions, see Exemption Profile for RPTL 420-a.
Reporting requirements (assessor):
None.
Similar exemptions
| Subject | Statute |
|---|---|
| Clergy | RPTL 460 |
| Clergy - property held in trust for benefit of church members | RPTL 436 |
| Nonprofit organizations (mandatory class) | RPTL 420-a |
| Nonprofit organizations (permissive class) | RPTL 420-b |
Exemption application form
- RP-462
- Instructions to Assessors: Application for Real Property Tax Exemption,
- Property Used As Residence of Officiating Clergyman of Religious Organization
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