2023 New York Laws › RCO - Religious Corporations › Article 2 - General Provisions › 16 - Property of Extinct Churches.

§  16.  Property of extinct churches. Such incorporated governing body
  may decide that a church, parish or society in  connection  with  it  or
  over which it has ecclesiastical jurisdiction, has become extinct, if it
  has  failed  for  two  consecutive years next prior thereto, to maintain
  religious service according to the discipline,  customs  and  usages  of
  such  governing  body,  or has had less than thirteen resident attending
  members paying annual pew rent, or making annual  contributions  towards
  its  support,  or  in  case of a United Methodist church, if such action
  have the consent of the presiding  bishop  and  of  a  majority  of  the
  district  superintendents  of  the annual conference and of the district
  board of church location and building  of  the  district  in  which  the
  action  is  contemplated,  or  in  case  of  a  parish of the Protestant
  Episcopal Church, if such parish has ceased for  two  consecutive  years
  next  prior  thereto,  to  have  a sufficient number of men qualified to
  elect or to serve  as  wardens  and  vestrymen  therein,  and  may  take
  possession  of  the temporalities and property belonging to such church,
  parish or religious society, and manage the same; or may,  in  pursuance
  of the provisions of law relating to the disposition of real property by
  religious  corporations,  sell  or  dispose  of  the  same and apply the
  proceeds thereof to any of the purposes to which the  property  of  such
  governing  religious  body  is  devoted,  and  it  shall not divert such
  property to any other object. And for the purpose of obtaining a  record
  title to the land and the church edifice, or other buildings thereon, by
  such  incorporated  governing body, the surviving trustee or trustees of
  said extinct church,  or  if  there  be  no  surviving  trustee  then  a
  surviving  member  of  said extinct church, may, without a consideration
  being paid therefor by such incorporated governing body,  convey  to  it
  said  land  and  church  edifice,  or  other buildings thereon, subject,
  however, to an order of  the  supreme  or  county  court  based  upon  a
  petition  reciting that said church has become extinct; the names of its
  surviving trustee or trustees, and the names of its  members,  who  must
  have  given  their  consent  to  the making of said conveyance. Upon the
  recital of said facts in said petition the court shall have jurisdiction
  to grant an  order  allowing  said  conveyance  to  be  made  without  a
  consideration;  and  should there be no surviving members, as well as no
  surviving trustees of said extinct church, said petition may be made  by
  an  officer  of  such  incorporated  governing  body, in which event the
  court, upon a recital of said fact, shall have jurisdiction to appoint a
  suitable person as trustee for the purpose of  making  said  conveyance.
  And  in  case of a Reformed Church of America, Dutch Reformed Church, or
  Reformed Dutch Church in the United States  of  America  or  the  United
  Reformed  Dutch  and  Lutheran  Church  of  America  or  a parish of the
  Protestant Episcopal  Church,  a  Universalist  Church  or  Society,  an
  incorporated  United  Methodist Church, or an incorporated church of the
  United Church of Christ, or  an  incorporated  Congregational  Christian
  Church,  should  either  of  such  surviving  members  or such surviving
  trustee of said extinct church refuse to  act  and  sign  said  petition
  after  request  by  an officer of said governing body of said last-named
  churches personally made by such officer, then said petition may be made
  by an officer of such incorporated governing body and in that event  the
  court  shall  have  jurisdiction  and  may  appoint a suitable person as
  trustee for the purpose of making said conveyance. And in  the  case  of
  said  last-named  Reformed  churches,  or  of a parish of the Protestant
  Episcopal Church, a Universalist  Church  or  Society,  an  incorporated
  United  Methodist  Church,  or  of  an incorporated church of the United
  Church of Christ or of an incorporated Congregational Christian  Church,
  the  trustees  of  any such extinct church, the treasurer thereof or any
  person acting in either of said capacities may be required to show cause

  before the supreme court at a special term thereof held in the  judicial
  district  in  which  said church shall be located why they should not be
  required to give an account of all moneys and property  of  said  church
  which  they shall have in their hands or under their control and in case
  of their failure to show such causes they be required to account  before
  said  court  for  all the properties and moneys of the said church which
  shall be in their hands or under their control, and after the payment of
  all the claims against such church, if any, and  the  expenses  of  such
  proceeding, if it shall further appear that none of such property in the
  hands of said persons is required for the further support or maintenance
  of  said church, said money and proceeds thereof shall be directed to be
  paid and turned over to said governing religious body to  apply  to  the
  purposes  to  which  the  property of such governing body is devoted. An
  application or such order to show cause shall  be  made  by  a  verified
  petition,  which  petition  may  be  made by said governing body of said
  church or any officer thereof. Where a proceeding  is  instituted  under
  this  section  for the sale of the real property of an extinct religious
  corporation, a compliance with paragraphs five, six, seven and eight  of
  section  five hundred eleven of the not-for-profit corporation law shall
  be unnecessary, and such proceedings shall  be  in  all  respects  valid
  without  a  compliance with said subdivisions. Any gift, legacy, devise,
  annuity, or other benefit to a United Methodist Church that  accrues  or
  becomes  available  after  said  church  has become extinct shall be and
  become the property of the trustees  of  the  annual  conference  within
  whose  jurisdiction  the  said  extinct  church  was  located. Any gift,
  legacy, devise, annuity or other benefit to  a  Universalist  Church  or
  Society  that  accrues or becomes available after said church or society
  has become extinct shall be and become the  property  of  the  New  York
  State  Convention  of  Universalists, as the governing religious body of
  every active, extinct or disbanded Universalist church or society within
  the bounds of the State of New York. The  New  York  Conference  of  the
  United  Church  of Christ, Inc.  shall be deemed the governing religious
  body of every extinct or disbanded church of the United Church of Christ
  and of any extinct or disbanded Congregational Christian Church which is
  a member of the New York Conference of the United Church of Christ, Inc.
  within the meaning of this section. The provisions of this section shall
  not apply to any Presbyterian church  in  connection  with  the  General
  Assembly of the Presbyterian Church (U.S.A.).