Form Rp-436 -Application For Real Property Tax Exemption For Propert The Benefit Of Church Members

RP-436 (9/08)

GENERAL INFORMATION AND FILING REQUIRMENTS

1. Summary of Statutory Provisions

Real property held in trust by a clergy or minister of a religious denomination for the benefit of members of

his or her church is entitled to the same exemption from taxation as is property owned by a nonprofit organization

which is exempt from taxation pursuant to Section 420-a of the Real Property Tax Law, provided the property

satisfies all of the conditions of Section 420-a. That is, if the property would be exempt from taxation pursuant to

Section 420-a were it owned by an organization entitled to exemption pursuant to that section, the same

exemption will be allowed where title is held in trust by a clergy or minister for the benefit of the members of his

or her church.

2. Application

A three part application must be filed in each assessing unit in which exemption is sought: Form RP-436,

Form-420-a-Org (I-Organization Purpose) and form RP-420-a/b-Use (Property Use). One copy of Form RP-436

and Form RP-420-a-Org must be filed in each assessing unit. One copy of Form RP-420-a/b-Use must be filed in

each assessing unit for each separately assessed parcel of property for which exemption is sought. Each year

following the year which exemption is first granted on the basis of this application, Forms RP-420-a/b-Rnw-I and

RP-420-a/b-Rnw-II may be filed in lieu of RP-420-a-Org and RP-420-a/b-Use.

3. Place of Filing Application

Application for exemption from city, town, or village taxes must be filed with the city, town, or village

assessor. Application for exemption from county or school district taxes must be filed with the city or town

assessor who prepares the assessment roll used in levying county or school taxes. In Nassau County, applications

must be filed with the Nassau County Board of Assessors. In Tompkins County, applications must be filed with

the Tompkins County Division of Assessment. Do not file this form with the State Board of Real Property

Services.

4. Time of Filing Application

The application must be filed in the assessor’s office on or before the appropriate taxable status date. In

towns preparing their assessment roll in accordance with the schedule provided by the Real Property Tax Law, the

taxable status date is March 1. In towns in Nassau County, the taxable status date is January 2. Westchester

County towns have either a May 1 or June 1 taxable status date; contact the assessor. In villages and cities, the

taxable status dates vary, and the appropriate assessor should be consulted for the correct date.

If you need more space for any item in the application, attach additional sheets and indicate the question(s) to

which you are responding.

Please give your name and the name of your church on all attachments. The assessor may request information

in addition to the information contained in the application.

SPACE BELOW FOR ASSESSOR’S USE ONLY

1. Applicant clergy or minister: _____________________________________________________

2. Applicant religious corporation: ___________________________________________________

3. Date application filed: __________________________________________________________

4. Application:

Approved

Disapproved

5. Assessed valuation: $___________Taxable

$___________Exempt

6. Documentary evidence presented: _________________________________________________

________________________

____________________________

___________________

Assessing unit

Assessor’s signature

Date

Form Rp-436 -Application For Real Property Tax Exemption For Propert The Benefit Of Church Members - 2008 Page 2

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