[Adopted 2-11-2014 by L.L. No. 2-2014]
Eligibility and amount of exemption for clergy in the Village
of Plandome from real property taxation by the Village shall be in
accordance with § 460 of the Real Property Tax Law, which
provides that the exemption shall be limited to $1,500 of the assessed
value of the property, exclusive of special assessments.
For clergy, the application shall be in accordance with the
provisions and requirements of § 460 of the Real Property
Tax Law.
A.
Real property owned by a minister of the gospel, priest or rabbi
of any denomination, an actual resident and inhabitant of this Village,
who is engaged in the work assigned by the church or denomination
of which he or she is a minister, or who is unable to perform such
work due to impaired health or who is over 70 years of age, and real
property owned by his or her unremarried surviving spouse while an
actual resident and inhabitant of the Village of Plandome, shall be
exempt from taxation to the extent of $1,500.
B.
An application must be filed annually. Proof of ownership need only
be included in the first filing of the application. Where proof of
age is required, such proof need only be submitted once. Where applicable,
proof of poor health must be submitted annually.
