2016 New York Laws
RPT - Real Property Tax
Article 4 - EXEMPTIONS
Title 2 - (420-A - 489) PRIVATE PROPERTY
462 - Religious corporations; property used for residential purposes.

 462. Religious corporations; property used for residential purposes.
  In  addition  to the exemption provided in section four hundred twenty-a
  of this  article,  property  owned  by  a  religious  corporation  while
  actually  used  by  the  officiating  clergymen  thereof for residential
  purposes shall be exempt from taxation.  An  exemption  may  be  granted
  pursuant  to  this  section  only  upon  application by the owner of the
  property on a form prescribed  or  approved  by  the  commissioner.  The
  application  shall be filed with the assessor of the appropriate county,
  city, town or village on or before  the  taxable  status  date  of  such
  county,  city,  town  or village. Notwithstanding the provisions of this
  section or any other provision of law, in a city having a population  of
  one  million or more, applications for the exemption authorized pursuant
  to this section shall be considered timely filed if they are filed on or
  before the fifteenth day of March of the appropriate year.