Exempts certain clergy from real property taxes and allows partial abatement for cooperative properties in large cities.

This bill exempts real property held in the cooperative form of ownership by a minister, priest, or rabbi in New York who is either engaged in church work, unable to perform such work due to health issues, or over 70 years old from taxation up to $1,500. It also allows certain properties receiving a clergy tax exemption to receive a partial abatement for residential real property in cities with populations over one million.

Exempts certain clergy from real property taxes and allows partial abatement for cooperative properties in large cities.

This bill exempts real property held in the cooperative form of ownership by a minister, priest, or rabbi in New York who is either engaged in church work, unable to perform such work due to health issues, or over 70 years old from taxation up to $1,500. It also allows certain properties receiving a clergy tax exemption to receive a partial abatement for residential real property in cities with populations over one million.