New York Appellate Court Partially Affirms Denial of Religious Tax Exemption

The New York Supreme Court, Appellate Division, Third Department partially modified and affirmed lower court orders denying a religious organization’s motion for summary judgment in tax exemption proceedings. The taxpayer, a not-for-profit corporation, had purchased two parcels of land and applied for real property tax exemptions, which were denied by local authorities. While the court found the taxpayer failed to meet its burden for summary judgment by not providing sufficient financial information, it also ruled that the municipality failed to establish a zoning code violation that would justify denying the tax exemption. The court’s decision highlights the complexities in determining ...