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RP-462 (9/00

VERIFICATION

State of New York

ss:

County of

________________________________________, being duly sworn, says that __he is the _________________of

the organization, that the statements contained in this application (including the attached sheets consisting of

___pages) are true, correct and complete, and that __he makes this application for real property tax exemption as

provided by law.

Subscribed and sworn to before me

this ______day of ______________________20____

______________________________________

____________________________________________

Signature of owner or authorized representative

Commissioner of deeds or notary public

GENERAL INFORMATION AND FILING REQUIREMENTS

1. Tax exemption for real property used as residence of officiating clergy (“parsonage” or “manse”)

Section 462 of the Real Property Tax Law authorizes an exemption from real property taxation for property owned

by a religious corporation while actually used by the officiating clergy thereof for residential purposes.

2. Application

An application for exemption pursuant to section 462 must be filed annually for each separately assessed parcel for

which an exemption is claimed. Applicants must also submit Form RP-420-a-Org. Where exemption is claimed in

any one assessing unit for more than one parcel, the submission of one Form RP-420-a-Org is sufficient. Each year

following the year in which exemption is first granted on the basis of this application, a renewal form RP-420-a/b-

Rnw-I may be filed with this form in lieu of RP-420-a-Org.

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.

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 should be filed

with the Nassau County Board of Assessors. In Tompkins County, applications should 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 in the Real Property Tax Law, the taxable

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

taxable status date is May 1. In towns in Westchester County, the taxable status date is June 1. In villages and

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

SPACE BELOW FOR ASSESSOR’S USE ONLY

1. Applicant religious corporation: __________________________________________________________________________________

2. Date application filed ______________________

Application

______ Approved ______ Disapproved

4. Assessed valuation $_________________Taxable

$______________Exempt

5. Documentary evidence presented _________________________________________________________________________________

_____________________________

_________________________________

_________________________

Assessing unit

Assessor’s signature

Date

Form Rp-462 - Application For Exemption From Real Property Taxes For Property Used As Residence Of Officiating Clergy ("Parsonage" Or "Manse") - Nys Board Of Real Property Services Page 2

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