Section 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 state board. 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.