436 - Officers of Religious Denominations.

NY Real Prop Tax L § 436 (2019) (N/A)
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(2) 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.

(3) For purposes of this section, "clergyman", "minister", "incorporated church" and "unincorporated church" shall be defined as in section two of the religious corporations law.