S 8527 New York Senate · 2025 Regular Session

Relates to the clergy property tax exemption

Summary
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.
Bill status in committee 1 of 4 stages cleared
Introduction
Oct 2025
Committee Review
Floor Vote
Governor
Introduced Oct 15, 2025 Last action May 14, 2026
Maddy AI version diff · 2 comparisons

What changed between versions

S8527A S8527B · 3 edits
MINOR
The bill was amended to expand the clergy property tax exemption to include cooperative apartment corporations, allowing individual tenant-stockholders to claim tax benefits on their specific share of the property. The text also clarifies that this exemption can be granted at the same time as other local benefits, provided specific local laws are adopted.
Scope change
The bill's scope was expanded from general cooperative ownership to specifically include tenant-stockholders in cooperative apartment corporations, adding new definitions to clarify how property title is treated for these individuals.
ELIGIBILITY

Added eligibility for tenant-stockholders in cooperative apartment corporations to receive the clergy property tax exemption on their specific share of the property.

DEFINITION

Defined how title to cooperative property is deemed to be vested in tenant-stockholders based on their stock ownership percentage.

REQUIREMENT

Reorganized the text to explicitly allow local laws to grant this exemption concurrently with other benefits authorized under section 467-a.

Floor votes

How they voted

No floor votes recorded yet.
Full legislative history

Actions timeline

Total actions
9
Key actions
3
Committee
2
Amendments
3
May 4, 2026
Upper · Passed
AMENDED ON THIRD READING 8527B
upper
Apr 14, 2026
Upper · Passed
PRINT NUMBER 8527A
upper
Apr 14, 2026
Upper · Passed
AMEND AND RECOMMIT TO LOCAL GOVERNMENT
upper
Jan 7, 2026
Committee
REFERRED TO LOCAL GOVERNMENT
upper
Oct 15, 2025
Committee
REFERRED TO RULES
upper
1 primary · 0 co-sponsors

Sponsors

Role
Legislator
Party
State
District
P
Photo of Brian Kavanagh
Brian Kavanagh
DDemocratic
NY
27