Bill Text: NY A07451 | 2013-2014 | General Assembly | Amended

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Bill Title: Provides that real property owned by clergy shall be exempt from real property taxes to the extent of fifteen hundred dollars, provided that local laws and a resolution adopted by a school district may provide that the exemption granted shall be twenty percent of the assessed value of such real property.

Spectrum: Partisan Bill (Democrat 1-0)

Status: (Introduced - Dead) 2014-06-17 - held for consideration in ways and means [A07451 Detail]

Download: New_York-2013-A07451-Amended.html

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                           S T A T E   O F   N E W   Y O R K
       ________________________________________________________________________
                                        7451--A
                              2013-2014 Regular Sessions
                                 I N  A S S E M B L Y
                                     May 17, 2013
                                      ___________
       Introduced by M. of A. THIELE -- read once and referred to the Committee
         on  Real  Property  Taxation  --  recommitted to the Committee on Real
         Property Taxation in accordance  with  Assembly  Rule  3,  sec.  2  --
         committee  discharged,  bill amended, ordered reprinted as amended and
         recommitted to said committee
       AN ACT to amend the real property tax law, in relation to the real prop-
         erty tax exemption for clergy
         THE PEOPLE OF THE STATE OF NEW YORK, REPRESENTED IN SENATE AND  ASSEM-
       BLY, DO ENACT AS FOLLOWS:
    1    Section  1. Subdivision 1 of section 460 of the real property tax law,
    2  as amended by chapter 261 of the laws of 1992, is  amended  to  read  as
    3  follows:
    4    (1)  Real  property owned by a minister of the gospel, priest or rabbi
    5  of any denomination, an actual resident and inhabitant  of  this  state,
    6  who  is  engaged  in  the work assigned by the church or denomination of
    7  which he or she is a member, or who is unable to perform such  work  due
    8  to  impaired  health  or is over seventy years of age, and real property
    9  owned by his or her unremarried surviving spouse while an  actual  resi-
   10  dent  and inhabitant of this state, shall be exempt from taxation to the
   11  extent of fifteen hundred dollars, PROVIDED HOWEVER THAT  THE  GOVERNING
   12  BOARD  OF  A  COUNTY,  CITY, TOWN OR VILLAGE MAY ADOPT A LOCAL LAW AND A
   13  SCHOOL DISTRICT, OTHER THAN A SCHOOL DISTRICT SUBJECT TO ARTICLE  FIFTY-
   14  TWO  OF  THE  EDUCATION  LAW, MAY ADOPT A RESOLUTION TO PROVIDE THAT THE
   15  EXEMPTION GRANTED PURSUANT TO THIS SECTION SHALL BE  TWENTY  PERCENT  OF
   16  THE ASSESSED VALUE OF SUCH REAL PROPERTY.
   17    S 2. This act shall take effect immediately.
        EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                             [ ] is old law to be omitted.
                                                                  LBD10068-02-4