§ 462. Religious corporations; property used for residential purposes.
In addition to the exemption provided in section four hundred twenty-a
of this article, property owned by a religious corporation while
actually used by the officiating clergymen thereof for residential
purposes shall be exempt from taxation. 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. Notwithstanding the provisions of this
section or any other provision of law, in a city having a population of
one million or more, applications for the exemption authorized pursuant
to this section shall be considered timely filed if they are filed on or
before the fifteenth day of March of the appropriate year.