Bill Text: NY A00997 | 2009-2010 | General Assembly | Introduced

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Bill Title: An act to amend the real property tax law, in relation to the real property tax exemption for clergy

Spectrum: Partisan Bill (Democrat 1-0)

Status: (Introduced - Dead) 2010-01-06 - referred to real property taxation [A00997 Detail]

Download: New_York-2009-A00997-Introduced.html

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                           S T A T E   O F   N E W   Y O R K
       ________________________________________________________________________
                                          997
                              2009-2010 Regular Sessions
                                 I N  A S S E M B L Y
                                      (PREFILED)
                                    January 7, 2009
                                      ___________
       Introduced by M. of A. THIELE -- read once and referred to the Committee
         on Real Property Taxation
       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] TWENTY PERCENT OF THE ASSESSMENT OF
   12  SUCH REAL PROPERTY.
   13    S 2. This act shall take effect immediately and shall apply to assess-
   14  ment rolls prepared on the basis of taxable status dates occurring on or
   15  after such date.
        EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                             [ ] is old law to be omitted.
                                                                  LBD03192-01-9