N.Y. RPT Law § 436

§ 436. Officers of religious denominations. (1) Real property held in\ntrust by a clergyman or minister of a religious denomination for the\nbenefit of the members of his or her incorporated church or\nunincorporated church shall be entitled to the same exemption from\ntaxation, special ad valorem levies and special assessments as\nauthorized by section four hundred twenty-a of this article; provided\nthat such real property shall satisfy all the conditions and exceptions\nset forth therein including that the property so held be used\nexclusively for one or more of the purposes enumerated in paragraph (a)\nof subdivision one of section four hundred twenty-a of this article.\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) For purposes of this section, "clergyman", "minister",\n"incorporated church" and "unincorporated church" shall be defined as in\nsection two of the religious corporations law.\n