New York Appellate Court Affirms Real Property Tax Exemption for Charity

The New York Supreme Court, Appellate Division, Fourth Department, unanimously affirmed the lower court’s grant of a real property tax exemption to Heritage Christian Services, Inc. for tax years 2017 through 2023. The organization sought exemption under Real Property Tax Law (RPTL) § 420-a, which provides property tax relief for property owned by nonprofit organizations and used exclusively for charitable purposes. The court held that the petitioner met its burden of proving exclusive charitable use through firsthand affidavit evidence and supporting documentation and that the Town of Webster Board of Assessment Review properly granted the exemption. The school district, which ...