Section 460. Clergy

(1) Real property owned by a minister of the gospel,
  priest or rabbi of any denomination, an actual resident  and  inhabitant
  of  this  state,  who  is  engaged in the work assigned by the church or
  denomination of which he or she is a member, or who is unable to perform
  such work due to impaired health or is over seventy years  of  age,  and
  real  property owned by his or her unremarried surviving spouse while an
  actual resident and inhabitant of  this  state,  shall  be  exempt  from
  taxation to the extent of fifteen hundred dollars.
    (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)  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.