Opinion
May 11, 1998
Appeal from the Supreme Court, Suffolk County (Werner, J.).
Ordered that the judgment is affirmed, with costs.
The Supreme Court correctly determined that the petitioner's property is exempt from taxation for the 1994-1995 tax year ( see, CPLR 3212; Real Property Tax Law § 720). The petitioner established as a matter of law that it had a mandatory exemption from real property taxation as a "hospital" and "residential health care facility" ( see, Real Property Tax Law § 420-a [a]; Public Health Law § 2801; [3], [4] [b]; Matter of Howard v. Wyman, 28 N.Y.2d 434; Cobble Hill Nursing Home v. Henry Warren Corp., 196 A.D.2d 564).
In light of the above determination, the petitioner's remaining contention need not be reached.
Rosenblatt, J.P., Ritter, Krausman and Goldstein, JJ., concur.