Homeowners, Property Tax & Repairs · Surprise rank #163
Qualifying Clergy Homeowner? NY Can Remove $1,500 of Assessed Value From Property Taxes
RPTL 460 gives qualifying clergy, certain retired or disabled clergy and some surviving spouses a partial property-tax exemption.
Who
A New York resident who owns the property and is qualifying clergy engaged in denominational work, qualifying clergy unable to continue because of impaired health or age over 70, or an eligible unremarried surviving spouse.
What to do
Start here: Contact the local assessor and ask for the RPTL 460 clergy exemption application and filing deadline.
Eligibility: Ownership, New York residency and the statutory clergy or surviving-spouse rules under RPTL 460 must be met.
What you get
The exemption removes $1,500 of assessed value from general municipal and school-district taxation on qualifying property.
Benefit: $1,500 reduction in assessed value—not $1,500 off the tax bill.
Possible value: The tax savings depends on local tax rates and assessment practices; the effect can vary sharply by municipality.
Good to know
Important: The $1,500 figure is an assessment reduction, not a direct cash credit. It applies to general municipal and school taxes and not special assessments.
Availability: Active
Why people miss it: The statutory amount sounds too small to matter, but assessed-value systems differ and eligible clergy may never realize this old exemption still exists.
Sources reviewed: Aug 10, 2026