N.Y. Real Property Tax Law § 462: Religious corporations; property used for residential purposes

§ 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.