Opinion
2002-04628
Argued May 20, 2003.
June 16, 2003.
In a proceeding pursuant to CPLR article 78 to review a determination of the appellant Board of Assessors of Nassau County, dated April 3, 2001, denying the petitioner's renewal application for exemption from real property taxes for the tax year 2001/2002 pursuant to RPTL 420, the appeal is from a judgment of the Supreme Court, Nassau County (Carter, J.), entered April 19, 2002, which granted the petition, annulled the determination, and directed that the renewal application be granted.
Lorna B. Goodman, County Attorney, Mineola, N.Y. (David B. Goldin and Barbara Van Riper of counsel), for appellants.
Santemma and Deutsch, LLP, Mineola, N.Y. (Andrew M. Mahony of counsel), for respondent.
Before: SANDRA J. FEUERSTEIN, J.P., WILLIAM D. FRIEDMANN, DANIEL F. LUCIANO, SANDRA L. TOWNES, JJ.
DECISION ORDER
ORDERED that the judgment is affirmed, with costs.
The record supports the Supreme Court's determination that the petitioner is entitled to a tax exemption pursuant to RPTL 420. The petitioner is a not-for-profit organization that is organized and conducts business exclusively for tax-exempt purposes, and its property is used exclusively for those purposes (see Matter of Rockland Orange Counties Carpenter's Apprentice Fund Local No. 964 v. Town of Stony Point, 264 A.D.2d 847; Matter of Symphony Space v. Tishelman, 60 N.Y.2d 33).
FEUERSTEIN, J.P., FRIEDMANN, LUCIANO and TOWNES, JJ., concur.