Clergy Property Tax Exemption

For exemption benefits to begin on July 1 of the year you apply, your application must be postmarked or submitted online on or before March 15. If the due date falls on a weekend or a national holiday, the deadline will be the next business day.

Applications that are received after the filing deadline will be processed for July of the following year.

2022/2023 Tax Year

The deadline to apply or renew for the 2022/2023 tax year is March 15, 2022.

• If you’re eligible for an exemption and your 2022/2023 application was postmarked or submitted on or before the deadline, you’ll start receiving benefits on July 1, 2022.
• If you’re eligible for an exemption and your 2022/2023 application was postmarked or submitted after the deadline, you’ll start receiving benefits on July 1, 2023.

2021/2022 Tax Year

The deadline to apply or renew for the 2021/2022 tax year was March 15, 2021.

• If you’re eligible for an exemption and your 2021/2022 application was postmarked or submitted on or before the deadline, you’ll start receiving benefits on July 1, 2021.
• If you’re eligible for an exemption and your 2021/2022 application was postmarked or submitted after the deadline, you’ll start receiving benefits on July 1, 2022.

You may qualify for the Clergy Exemption if you are:

• A clergy member active in your denomination
• A clergy member unable to perform work due to illness or impairment
• A retired clergy member over 70 years old
• A spouse of a deceased clergy member who has not remarried
• Properties in a trust or receiving the Condo abatement are not eligible for the clergy exemption

You must own a 1-, 2-, or 3-family home or condominium. Co-ops are not eligible for this exemption. You do not have to live in the property to get the exemption, but you must be a resident of New York State.

Note: If you currently participate in the 421a or 421b exemption program for your primary residence, you aren't eligible for personal property exemptions. You must wait until your 421a or 421b exemptions expire before applying for a personal exemption. If your 421a or 421b exemption is expiring and you would get a larger benefit from one of the personal exemptions, you can ask to have the 421a or 421b exemption revoked and the personal exemption applied instead. Learn more about property tax exemption removal on the Property Tax Exemption Assistance page.

Online

You can complete the application and upload your documents online. You'll need to log in or create an account first.

Filing online will allow you to:

• Save your progress so you can come back to a partially completed application later
• View the status of submitted applications
• Get electronic notifications when your application is submitted, received, and processed or if additional information is required
• Submit additional documents

Apply for the Clergy Exemption online.

By Mail

To apply, you must complete an application and provide all required documents.

Mail your application and documents to:

NYC Department of Finance
P.O. Box 311
Maplewood, NJ 07040-0311

If you send your application by certified mail, your certified mail receipt will be signed, dated, and returned to you.

Once an exemption application is received by the Department of Finance (DOF), they will send you an acknowledgment letter. They will review it and send you a decision letter or a letter requesting additional information within 90 days.

Online

Download the Clergy Exemption Application.

By Mail

You are required to renew the clergy exemption every year. The Department of Finance will contact you when it is time to renew. 

If you were granted the clergy exemption on or before July 1, 2021 you are required to renew the exemption by March 15, 2022. To be eligible to renew you must meet the eligibility requirements.

To renew you need to submit the completed clergy renewal application signed by all property owners listed on the deed or renew online, and upload or include the following documentation:

• A verification letter from the house of worship stating that you a full time  active or retired member of the clergy,  no longer able to perform your duties due to an illness or
• A verification letter from the house of worship stating that your deceased spouse was a member of the clergy

And the following, if applicable:

• Death certificate if you are an unmarried surviving spouse
• Letter from a physician documenting illness or impairment if the clergy member is unable to perform work
• Proof of age if the clergy member is retired and over 70 years old
• Last will and testament, probate or court order if the property was willed to an owner

You can renew the clergy exemption online or by mail.

Online

You can complete the application and upload your documents online. You'll need to log in or create an account first.

Filing online will allow you to:

• Save your progress so you can come back to a partially completed application later
• View the status of submitted applications
• Get electronic notifications when your application is submitted, received, and processed or if additional information is required
• Submit additional documents

Renew the Clergy Exemption online.

By Mail

Submit your application and all supporting documents by mail to:

NYC Department of Finance
P.O. Box 311
Maplewood, NJ 07040-0311

Keep a copy of your application for your records. You will receive an acknowledgment letter from the Department of Finance when your application is received.

If you receive a denial notice because you did not renew on time you should submit an appeal to the Tax Commission.

Online

Download the Clergy Exemption Renewal Application.

By Mail

You must submit the following documents with your application to prove your eligibility for the Clergy Exemption:

• A verification letter from the house of worship stating that you are a full-time or retired member of the clergy, or
• A verification letter from the house of worship stating that your deceased spouse was a member of the clergy

And the following, if applicable:

• Death certificate if you are an unmarried surviving spouse
• Letter from a physician documenting illness or impairment if the clergy member is unable to perform work
• Proof of age if the clergy member is retired and over 70 years old
• Last will and testament, probate or court order if the property was willed to an owner

Phone or Virtual Assistance Appointments

Phone Appointments

You can schedule an appointment online for Property Tax Exemption application assistance over the phone.

You must select the Exemptions Virtual Appointments option and then in contact details notes request your appointment by phone.

Appointments can be scheduled for 2 to 30 days in advance.

You will be contacted by telephone at time of appointment.

Schedule an appointment.

Virtual Appointments

You can schedule a virtual appointment online for Property Tax Exemption application assistance.

Appointments can be scheduled for 2 to 30 days in advance.

You will be contacted by telephone at time of appointment.

Schedule an appointment.

Enrollment Events

At an outreach event, Department of Finance staff will work with you one-on-one to help you complete a property tax exemption application.

To apply for or renew an exemption at the event, all owners must be present to sign the application. Make sure to bring the required documents, along with a government-issued photo ID, application, and any related letters or notices you received from DOF before going.

For a list of upcoming events, visit the Department of Finance Public Events page.

Once an exemption application is received by the Department of Finance, you will receive an acknowledgement notice. DOF will review your application and send you a decision letter or a letter requesting additional information.

Property Exemption on NOPV

If you have not filed your renewal application or did file a renewal application but did not receive an approval notice by January 5, you will not see the benefit on your Notice of Property Value. However, as long as you file your renewal application by the exemption filing deadline, your benefit will be processed and if you are approved will appear on your July property tax bill.

Status

You can check the status of a property tax exemption application online or by phone.

Online

Look up the status of a property tax exemption application.

By Phone

If your application was denied you will receive a notice from the Department of Finance. If you disagree with the Department of Finance's decision in the notice, you can appeal with the NYC Tax Commission.

You must appeal by the deadline on your notice. If there is no deadline date on your notice, you must file within 20 calendar days of the date on the notice.

To learn how to appeal, visit the Personal Property Tax Exemption Appeal page.

If you were denied the exemption and you have questions about why your exemption was denied, contact DOF. Note that contacting DOF for an explanation does not extend the deadline to file an appeal with the Tax Commission.

DOF will notify you if:

• You renewed too early, OR
• They already have a current/active exemption similar to the application that you filed.

The Clergy Exemption reduces your property's assessed value by up to a maximum of $1,500 a year. For Class 1 properties, this results in a savings of approximately $300 a year. If you own more than one property, you get the exemption on each property at $750 each.

Online

Contact the Department of Finance.

By Phone