N.Y. Real Property Tax Law § 436: Officers of religious denominations

§ 436. Officers of religious denominations. (1) Real property held in

trust by a clergyman or minister of a religious denomination for the

benefit of the members of his or her incorporated church or

unincorporated church shall be entitled to the same exemption from

taxation, special ad valorem levies and special assessments as

authorized by section four hundred twenty-a of this article; provided

that such real property shall satisfy all the conditions and exceptions

set forth therein including that the property so held be used

exclusively for one or more of the purposes enumerated in paragraph (a)

of subdivision one of section four hundred twenty-a of this article.

(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.