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MATTER OF COMMUNITY CHURCH OF SYOSSET v. ASSESSOR

2010-01460

76 A.D.3d 1064 (2010)

907 N.Y.S.2d 875

In the Matter of COMMUNITY CHURCH OF SYOSSET, Appellant, v. ASSESSOR et al., Respondents.

Appellate Division of the Supreme Court of New York, Second Department.

Decided September 28, 2010.

Ordered that the judgment is affirmed, with costs.

The Supreme Court properly determined that the petitioner was not entitled to a full tax exemption pursuant to RPTL 420-a (1). The petitioner failed to demonstrate that its property was used exclusively for one or more of the exempt purposes set forth in RPTL 420-a (1) (a) (see Matter of Yeshivath Shearith Hapletah v Assessor of Town of Fallsburg, 79 N.Y.2d 244, 249...

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