MATTER OF BROOKDALE PHYSICIANS' DIALYSIS ASSOC., INC. v. DEPARTMENT OF FIN. OF CITY OF N.Y.

No. 5.

2024 NY Slip Op 01583

IN THE MATTER OF BROOKDALE PHYSICIANS' DIALYSIS ASSOCIATES, INC., & C., Respondent, ET AL., Petitioner, v. DEPARTMENT OF FINANCE OF THE CITY OF NEW YORK, Appellant.

Court of Appeals of New York.

Decided March 21, 2024.


Attorney(s) appearing for the Case

Adam C. Dembrow , for appellant.

Menachem J. Kastner , for respondent.

Opinion by Judge Rivera. Chief Judge Wilson and Judges Troutman and Brathwaite Nelson concur. Judge Cannataro dissents and votes to affirm in an opinion, in which Judges Garcia and Singas concur. Judge Halligan took no part.


New York Real Property Tax Law (RPTL) § 420-a mandatorily exempts from taxation any real property owned by certain not-for-profit entities and used exclusively for statutorily-enumerated beneficial purposes without financial gain. The statute unambiguously reflects the legislative intent to limit the exemption to those purposes....

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