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New York City Tax Exemption Case Booted From Federal Court

July 18, 2022, 4:35 PM

A suit over whether a nonprofit was properly denied a charitable use exemption from property taxes belongs in state court, a federal court in New York has ruled.

The Tax Injunction Act bars the US District Court for the Southern District of New York from considering the Global Leadership Foundation’s suit against New York City, Judge Denise Cote ruled Friday. The foundation’s claims challenge the assessment and collection of taxes against its property, and state courts provide a “plain, speedy, and efficient” process for its claims, the court said.

The foundation, a nonprofit that offers various cultural and educational ...