CHARTER DEVELOPMENT COMPANY v. CITY OF BUFFALO (2005)

Supreme Court, Appellate Division, Fourth Department, New York.

Matter of CHARTER DEVELOPMENT COMPANY, L.L.C., Petitioner-Appellant, v. CITY OF BUFFALO, Martin F. Kennedy, as Assessor of City of Buffalo, Department of Assessment and Taxation of City of Buffalo and Board of Assessment Review of City of Buffalo, Respondents-Respondents.

Decided: April 29, 2005

PRESENT: PIGOTT, JR., P.J., GORSKI, SMITH, PINE, AND LAWTON, JJ.

Hinman Straub P.C., Albany (Thomas D. Latin of Counsel), for Petitioner-Appellant. Michael B. Risman, Corporation Counsel, Buffalo (Alan P. Gerstman of Counsel), for Respondents-Respondents.

Petitioner, a for-profit organization, owns real property in the City of Buffalo that it leased to a charter school for an annual rent of $848,000. Petitioner applied to respondent Martin F. Kennedy, as Assessor of the City of Buffalo, for, inter alia, a real property tax exemption pursuant to RPTL 420-a on the ground that its lease to the charter school entitled it to a tax exemption. We agree with Supreme Court that the application was properly denied on the ground that a charter school is entitled to a tax exemption to the same extent as public schools and public schools are exempt on real property they own (see Education Law § 2853[1][d]; RPTL 408; see generally Board of Educ., Hewlett-Woodmere Union Free School Dist. v. Board of Assessors of County of Nassau, 54 A.D.2d 978, 389 N.Y.S.2d 27, lv. denied 41 N.Y.2d 805, 395 N.Y.S.2d 1026, 363 N.E.2d 1386).

It is hereby ORDERED that the judgment so appealed from be and the same hereby is unanimously affirmed without costs.

MEMORANDUM:

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