New York 2025-2026 Regular Session

New York Assembly Bill A09570

Introduced
1/15/26  
Refer
1/15/26  
Report Pass
4/21/26  
Refer
4/21/26  

Caption

Permits local governments to extend the existing clergy residential property tax exemption to include clergy residing in co-ops; clarifies that the clergy property tax exemption shall not affect eligibility for certain other tax abatements.

Impact

The introduction of A09570 is expected to have significant implications for state law regarding property tax exemptions. By explicitly enumerating clergy members as eligible for tax relief, the bill aims to enhance the financial stability of religious organizations and their leaders. The cooperative ownership provision indicates an understanding of the modern housing arrangements for clergy, allowing those living in cooperative apartments to benefit from these exemptions, thereby encouraging the retention of ministers within communities facing economic challenges.

Summary

A09570 is a legislative bill introduced to amend the real property tax laws in New York. The bill proposes to provide a tax exemption of up to $1,500 on real property owned or held in cooperative ownership by ministers of the gospel, priests, or rabbis who are actual residents of the state. This exemption would also extend to the unremarried surviving spouses of these clergy members. The key intention behind the bill is to alleviate some financial burdens on religious leaders who may struggle with the costs associated with property taxes while serving their communities.

Contention

While supporters of A09570 view it as a necessary step in supporting religious communities, there may be opposition regarding the implications of granting tax exemptions based on religious affiliation. Critics might argue that such measures can lead to inequitable tax advantages depending on a person's profession or religious association. Furthermore, the stipulation for cooperative ownership could raise questions about fairness and administrative feasibility in applying these exemptions uniformly across different jurisdictions.

Companion Bills

NY S08527

Same As Permits local governments to extend the existing clergy residential property tax exemption to include clergy residing in co-ops; clarifies that the clergy property tax exemption shall not affect eligibility for certain other tax abatements.

Previously Filed As

NY S08527

Permits local governments to extend the existing clergy residential property tax exemption to include clergy residing in co-ops; clarifies that the clergy property tax exemption shall not affect eligibility for certain other tax abatements.

NY A09615

Includes special districts in veterans' real property tax exemptions provided that such special district exemption is adopted by the local governing body.

NY HB2457

Restricting residential homestead property taxes to not more than the established base of property taxes owed for individuals 65 years of age and older and eliminating the property tax exemption for certain commercial properties used for healthcare when in competition with other non-exempt properties.

NY A09132

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.

NY A10584

Provides a tax exemption from sales and compensating use taxes on alternative energy systems including alternative energy systems, new Energy Star appliances and tangible personal property used in or on habitable residential and non-residential structures to improve energy efficiency; defines relevant terms; authorizes municipalities to adopt the exemption.

NY S01788

Extends eligibility for real property tax exemptions to certain veterans.

NY A05578

Extends eligibility for real property tax exemptions to certain veterans.

NY A08657

Extends the effectiveness of certain sections of law relating to real property tax exemptions for real property owned by volunteer firefighters and volunteer ambulance workers.

NY S08409

Extends the effectiveness of certain sections of law relating to real property tax exemptions for real property owned by volunteer firefighters and volunteer ambulance workers.

NY A10756

Provides a real property tax exemption for property operated as a child day care; allows the local legislative body to adopt such exemption.

Similar Bills

CA SB1352

Property taxation: newly constructed: reconstructed property.

CA AB245

Property taxation: application of base year value: disaster relief.

CA SB1053

Property taxation: transfer of base year value: disaster relief.

HI HB1398

Relating To Property.

HI HB1398

Relating To Property.

CA SB603

An act to amend Section 69 of the Revenue and Taxation Code, relating to taxation, to take effect immediately, tax levy.

TX HB2011

Relating to the right to repurchase from a condemning entity certain real property for which ad valorem taxes are delinquent.