N.Y. Real Prop. Tax Law § 460

§ 460. Clergy. (1) Real property owned by a minister of the gospel,\npriest or rabbi of any denomination, an actual resident and inhabitant\nof this state, who is engaged in the work assigned by the church or\ndenomination of which he or she is a member, or who is unable to perform\nsuch work due to impaired health or is over seventy years of age, and\nreal property owned by his or her unremarried surviving spouse while an\nactual resident and inhabitant of this state, shall be exempt from\ntaxation to the extent of fifteen hundred dollars.\n (2) An exemption may be granted pursuant to this section only upon\napplication by the owner of the property on a form prescribed or\napproved by the commissioner. The application shall be filed with the\nassessor of the appropriate county, city, town or village on or before\nthe taxable status date of such county, city, town or village.\n (3) Notwithstanding the provisions of this section or any other\nprovision of law, in a city having a population of one million or more,\napplications for the exemption authorized pursuant to this section shall\nbe considered timely filed if they are filed on or before the fifteenth\nday of March of the appropriate year.\n