§ 436. Officers of religious denominations. (1) Real property held in
trust by a clergyman or minister of a religious denomination for the
benefit of the members of his or her incorporated church or
unincorporated church shall be entitled to the same exemption from
taxation, special ad valorem levies and special assessments as
authorized by section four hundred twenty-a of this article; provided
that such real property shall satisfy all the conditions and exceptions
set forth therein including that the property so held be used
exclusively for one or more of the purposes enumerated in paragraph (a)
of subdivision one of section four hundred twenty-a of this article.

(2) An exemption may be granted pursuant to this section only upon
application by the owner of the property on a form prescribed or
approved by the commissioner. The application shall be filed with the
assessor of the appropriate county, city, town or village on or before
the taxable status date of such county, city, town or village.

(3) For purposes of this section, "clergyman", "minister",
"incorporated church" and "unincorporated church" shall be defined as in
section two of the religious corporations law.