Court of Appeals of New York

In this case, petitioner, a not-for-profit theater corporation, filed applications for real property tax exemptions with respondent assessor and was denied. Petitioner then commenced this RPTL article 7 proceeding for review of its tax assessments. Order of the Appellate Division granting the petition is affirmed, where: 1) the statute does not elevate one exempt purpose over another, and under the circumstances, the use of property to provide staff housing is reasonable incidental to petitioner's primary purpose of encouraging appreciation of the arts through theater; and 2) petitioner has demonstrated that it is entitled to an RPTL 420-a tax exemption.

Appellate Information

• Decided 11/18/2014
• Published 11/18/2014

Judges

• Lippman

Court

• Court of Appeals of New York

Counsel