Opinion
No. 90 SSM 63.
Decided February 22, 2011
APPEAL from an order of the Appellate Division of the Supreme Court in the Third Judicial Department, entered August 23, 2010. The Appellate Division, with two Justices dissenting, affirmed an order of the Supreme Court, Sullivan County (Robert A. Sackett, J.), entered in a proceeding pursuant to RPTL article 7, which, among other things, had granted a motion by petitioner for summary judgment striking certain real property from the tax assessment rolls of the Town of Highland.
Petitioner not-for-profit corporation was organized in 2001 to offer "spiritual renewal in accordance with the [principles] of the Catholic Church," and to encourage artists seeking inspiration and instruction in the Catholic faith. It receives a federal income tax exemption and is classified as a public charity; contributions to petitioner are deductible pursuant to the Internal Revenue Code. Petitioner was also listed in the 2007 Official Catholic Directory as a private association affiliated with the Catholic Church. Petitioner's president is an ordained Roman Catholic priest who, in 2002, obtained a building permit from the Town of Highland, Sullivan County to construct an art studio on a 46-acre parcel of real property that he owned. The studio, designed to resemble a chapel and adorned with religious art, was completed in December 2006 whereupon the town issued a certificate of occupancy. In February 2007, the property — consisting of the art studio, a small barn, a four-bedroom chalet, two small rural cabins and undeveloped land upon which a brook and seasonal waterfall were located — was transferred to petitioner. The art studio is used for the creation of religious art, spiritual talks and prayer, and the entire property is used regularly for spiritual retreats. Mass and prayer services are an integralpart of the events at the property, and are held when visitors are present.
Matter of Eternal Flame of Hope Ministries, Inc. v King, 76 AD3d 775, affirmed.
Drew, Davidoff Edwards Law Offices, LLP, Monticello ( Michael Davidoff of counsel), for appellants.
Kalter, Kaplan, Zeigler Forman, Woodbourne ( Terry S. Forman of counsel), for respondent.
Chief Judge LIPPMAN and Judges CIPARICK, GRAFFEO, READ, SMITH, PIGOTT and JONES concur.
OPINION OF THE COURT
MEMORANDUM.
The order of the Appellate Division should be affirmed with costs.
Because petitioner is a religious organization utilizing the subject property to further the religious purposes for which it was organized, petitioner is entitled to a real property tax exemption for the property ( see RPTL 420-a [a]). The Town has not demonstrated an existing zoning violation so as to bar the exemption ( cf. Matter of Oxford Group-Moral Re-Armament, MRA, Inc. v Allen, 309 NY 744).
On review of submissions pursuant to section 500.11 of the Rules of the Court of Appeals ( 22 NYCRR 500.11), order affirmed, with costs, in a memorandum.