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S. 85272025–2026 SessionIN COMMITTEEDEMOCRAT

Relates to the clergy property tax exemption

Introduced Oct 15, 2025Brian Kavanagh (D-NY)

Summary

Provides that real property held in the cooperative form of ownership by a minister of the gospel, priest or rabbi of any denomination, an actual resident and inhabitant of this state, who is engaged in the work assigned by the church or denomination of which such person is a member, or who is unable to perform such work due to impaired health or is over seventy years of age, shall be exempt from taxation to the extent of fifteen hundred dollars; provides that certain properties receiving a tax exemption pursuant to the clergy property tax exemption are eligible to receive a partial abatement for residential real property held in the cooperative or condominium form of ownership in a city having a population of one million or more.

Legislative Journey

  1. Introduced
  2. Committee
  3. Floor
  4. Passed Chamber 1
  5. Passed Chamber 2
  6. Signed
Oct 15, 2025

REFERRED TO RULES

Senate
Jan 7, 2026

REFERRED TO LOCAL GOVERNMENT

Senate