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Matter of Hapletah v. Assessor of the Town

Appellate Division of the Supreme Court of New York, Third Department
Apr 11, 1991
172 A.D.2d 950 (N.Y. App. Div. 1991)

Opinion

April 11, 1991

Appeal from the Supreme Court, Sullivan County (Bradley, J.).


Petitioner, a religious corporation whose primary function is to teach the principles and doctrines of the Jewish faith, conducts summer religious education programs on real property which it owns in the Town of Fallsburg, Sullivan County. The facility, a camp located on 31 acres of land, includes 64 bungalows, six trailers, classrooms, a multiunit dormitory building, synagogues, a main building, a ritual bath and an outdoor swimming pool. Petitioner applied for an exemption of the property from taxation pursuant to RPTL 420-a (1) (a) for the tax years 1987 and 1988. Respondents partially granted the application, but, taking the position that the bungalows, trailers and 10 acres of land were not used "exclusively for religious * * * purposes" (see, RPTL 420-a [a]), denied the application as to that portion of the property. Petitioner commenced these RPTL article 7 proceedings to challenge respondents' determination. Following trial, Supreme Court upheld respondents' determination and granted judgment dismissing the petitions. Petitioner appeals.

In our view, the undisputed evidence adduced at trial mandates a finding that the entire 31-acre parcel was used exclusively for religious purposes. We accordingly reverse Supreme Court's judgment and grant the petitions. The evidence established that one of the trailers is occupied by petitioner's caretaker, who provides summer maintenance and year-round security for petitioner, and that the balance of the trailers and bungalows are occupied exclusively by rabbis, teachers, staff and married students, their spouses and children, and parents of students who are too young to attend without parental supervision. Clearly, all of those residing on the premises are intimately involved with petitioner's program. As such, the residence facilities are devoted to a use which "`is reasonably incident'" to the major purpose of the facility and entitled to the exemption (Matter of St. Luke's Hosp. v. Boyland, 12 N.Y.2d 135, 143, quoting People ex rel. Watchtower Bible Tract Socy. v. Haring, 8 N.Y.2d 350, 358; see, Matter of American Mgt. Assns. v. Assessor of Town of Madison, 63 A.D.2d 1102, 1103, affd 47 N.Y.2d 841; Matter of Shrine of Our Lady of Martyrs v. Board of Assessors, 40 A.D.2d 75, 76-77, affd 33 N.Y.2d 713; Greater N.Y. Corp. of Seventh-Day Adventists v. Town of Dover, 29 A.D.2d 861, appeal dismissed 23 N.Y.2d 682). Nor do we find any basis for the exclusion of the 10-acre unimproved portion of the land, which is devoted to no nonexempt use and is used for hiking by those involved in petitioner's program (see, Matter of Nassau County Council Boy Scouts v. Board of Assessors, 84 A.D.2d 862, 863, lv denied 55 N.Y.2d 607 [4,300 acre camp with some nonexempt lumbering activities exempted]; Greater N Y Corp. of Seventh-Day Adventists v. Town of Dover, supra [200-acre camp exempted]; Kluger School v. Town of Liberty, 76 Misc.2d 691 [63-acre camp exempted]).

Judgment reversed, on the law, with costs, petitions granted and petitioner's property in the Town of Fallsburg, Sullivan County, declared exempt from real property taxation pursuant to RPTL 420-a (1) (a) for the tax years 1987 and 1988. Casey, J.P., Mikoll, Yesawich, Jr., Mercure and Crew III, JJ., concur.


Summaries of

Matter of Hapletah v. Assessor of the Town

Appellate Division of the Supreme Court of New York, Third Department
Apr 11, 1991
172 A.D.2d 950 (N.Y. App. Div. 1991)
Case details for

Matter of Hapletah v. Assessor of the Town

Case Details

Full title:In the Matter of YESHIVATH SHEARITH HAPLETAH, Appellant, v. ASSESSOR OF…

Court:Appellate Division of the Supreme Court of New York, Third Department

Date published: Apr 11, 1991

Citations

172 A.D.2d 950 (N.Y. App. Div. 1991)
568 N.Y.S.2d 478

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