Form RP-436 "Application for Real Property Tax Exemption for Property Held in Trust by Members of Clergy for the Benefit of Church Members" - New York

What Is Form RP-436?

This is a legal form that was released by the New York State Department of Taxation and Finance - a government authority operating within New York. As of today, no separate filing guidelines for the form are provided by the issuing department.

Form Details:

  • Released on September 1, 2008;
  • The latest edition provided by the New York State Department of Taxation and Finance;
  • Easy to use and ready to print;
  • Quick to customize;
  • Compatible with most PDF-viewing applications;
  • Fill out the form in our online filing application.

Download a fillable version of Form RP-436 by clicking the link below or browse more documents and templates provided by the New York State Department of Taxation and Finance.

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Download Form RP-436 "Application for Real Property Tax Exemption for Property Held in Trust by Members of Clergy for the Benefit of Church Members" - New York

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RP-436 (9/08)
NYS DEPARTMENT OF TAXATION & FINANCE
OFFICE OF REAL PROPERTY TAX SERVICES
APPLICATION FOR REAL PROPERTY TAX EXEMPTION FOR PROPERTY
HELD IN TRUST BY MEMBERS OF CLERGY FOR
THE BENEFIT OF CHURCH MEMBERS
(See general information and instructions on back of form)
1a. Name of clergy or minister holding title to the property
2. Mailing address of organization
___________________________________________
____________________________________
____________________________________
b. Name of organization __________________________
____________________________________
___________________________________________
____________________________________
c. Telephone no. of clergy
d. E-mail address (optional) _______________
Day (
)
Evening (
)
____________________________________
3. Location of property
Street address ____________________________________________________________________________
Village (if any) ________________________________
City/Town ________________________________
School district
__________________________________________________________________________
Parcel identification no. (see tax bill or assessment roll)
Tax map number or section/block/lot _________________________________________________________
ATTACH COPY OF TRUST INSTRUMENT PURSUANT TO WHICH TITLE IS
CURRENTLY HELD BY CLERGY OR MINISTER NAMED IN ANSWER TO QUESTION 1a.
4. Has the clergy named in answer to question 1a. had formal training as a clergy?
Yes
No
If yes, give details: ________________________________________________________________________
________________________________________________________________________________________
5. Has the clergy been formally ordained?
Yes
No
If yes, state when, where and by whom such clergy was ordained: If no, explain: _______________________
________________________________________________________________________________________
6. Name and address of church of which individual named in answer to question 1a. serves as clergy or minister.
________________________________________________________________________________________
________________________________________________________________________________________
Submit Form RP-420-a-Org (available from assessor) and all attachments required in the form. With respect
to the church named in the answer to question 6 above, submit Form RP-420-a/b-Use (available from assessor).
With respect to the church named in answer to question 6 above, when seeking renewal of exempt status, Forms
RP-420-a/b-Rnw (Parts I and II) may be submitted in lieu of RP-420-a-Org and RP-420-a/b-Use.
Clear Form
VERIFICATION
State of New York
ss:
County of
___________________________________, being duly sworn, says that _he is the_______________________ of
the applicant organization, that the statements contained in this application (including the attached sheets
consisting of ___ pages) are true, and 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
RP-436 (9/08)
NYS DEPARTMENT OF TAXATION & FINANCE
OFFICE OF REAL PROPERTY TAX SERVICES
APPLICATION FOR REAL PROPERTY TAX EXEMPTION FOR PROPERTY
HELD IN TRUST BY MEMBERS OF CLERGY FOR
THE BENEFIT OF CHURCH MEMBERS
(See general information and instructions on back of form)
1a. Name of clergy or minister holding title to the property
2. Mailing address of organization
___________________________________________
____________________________________
____________________________________
b. Name of organization __________________________
____________________________________
___________________________________________
____________________________________
c. Telephone no. of clergy
d. E-mail address (optional) _______________
Day (
)
Evening (
)
____________________________________
3. Location of property
Street address ____________________________________________________________________________
Village (if any) ________________________________
City/Town ________________________________
School district
__________________________________________________________________________
Parcel identification no. (see tax bill or assessment roll)
Tax map number or section/block/lot _________________________________________________________
ATTACH COPY OF TRUST INSTRUMENT PURSUANT TO WHICH TITLE IS
CURRENTLY HELD BY CLERGY OR MINISTER NAMED IN ANSWER TO QUESTION 1a.
4. Has the clergy named in answer to question 1a. had formal training as a clergy?
Yes
No
If yes, give details: ________________________________________________________________________
________________________________________________________________________________________
5. Has the clergy been formally ordained?
Yes
No
If yes, state when, where and by whom such clergy was ordained: If no, explain: _______________________
________________________________________________________________________________________
6. Name and address of church of which individual named in answer to question 1a. serves as clergy or minister.
________________________________________________________________________________________
________________________________________________________________________________________
Submit Form RP-420-a-Org (available from assessor) and all attachments required in the form. With respect
to the church named in the answer to question 6 above, submit Form RP-420-a/b-Use (available from assessor).
With respect to the church named in answer to question 6 above, when seeking renewal of exempt status, Forms
RP-420-a/b-Rnw (Parts I and II) may be submitted in lieu of RP-420-a-Org and RP-420-a/b-Use.
Clear Form
VERIFICATION
State of New York
ss:
County of
___________________________________, being duly sworn, says that _he is the_______________________ of
the applicant organization, that the statements contained in this application (including the attached sheets
consisting of ___ pages) are true, and 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
2
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 Office of Real Property Tax
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
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