In the Matter of ADULT HOME AT ERIE STATION, INC., Respondent,
v.
ASSESSOR AND BOARD OF ASSESSMENT REVIEW OF CITY OF MIDDLETOWN et al., Appellants.
In the Matter of REGIONAL ECONOMIC COMMUNITY ACTION PROGRAM, INC., Appellant,
v.
BONNIE BERNASKI, as Commissioner of Assessment of the City of Middletown, Respondent.
Court of Appeals of the State of New York.https://leagle.com/images/logo.png
Argued February 5, 2008.
Decided March 13, 2008.
Attorney(s) appearing for the Case
Segel, Goldman, Mazzotta & Siegel, P.C., Albany (Paul J. Goldman of counsel), and Alex Smith, Corporation Counsel, Middletown, for appellants in the first above-entitled proceeding.
Brandt, Steinberg & Lewis, LLP, New York City (Richard A. Steinberg and Hubert J. Brandt of counsel), for respondent in the first above-entitled proceeding.
J. Wade Beltramo, Deputy General Counsel, New York State Conference of Mayors and Municipal Officials, Albany, for New York State Conference of Mayors and Municipal Officials, amicus curiae in the first above-entitled proceeding.
Cadwalader, Wickersham & Taft LLP, New York City (Peter G. Bergmann, Terence F. Gilheany and Brian T. McGovern of counsel), for New York Association of Homes and Services for the Aging, amicus curiae in the first above-entitled proceeding.
Wilson, Elser, Moskowitz, Edelman & Dicker, LLP, Albany (Michael G. Weisberg of counsel), for Healthcare Association of New York State, Inc., amicus curiae in the first above-entitled proceeding.
James G. Sweeney, P.C., Goshen (James G. Sweeney, Barbara J. Harris and Max Wilde of counsel), for appellant in the second above-entitled proceeding.
Segel, Goldman, Mazzotta & Siegel, P.C., Albany (Paul J. Goldman of counsel), and Alex Smith, Corporation Counsel, Middletown, for respondent in the second above-entitled proceeding.
Chief Judge KAYE and Judges CIPARICK, GRAFFEO, READ, PIGOTT and JONES concur.
Court of Appeals of the State of New York.
OPINION OF THE COURT
SMITH, J.
Two owners of property in the City of Middletown claim that their property is used for "charitable" purposes and so is exempt from real property tax. We hold that both property owners are correct.
Facts and Procedural History
The petitioners in these cases are Elant at Erie Station, Inc., formerly known as Adult Home at Erie Station, Inc. (AHESI), and Regional...
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