Opinion
October 26, 1984
Appeal from the Supreme Court, Queens County (Kassoff, J.).
Order and judgment dated November 17, 1983 and order entered August 8, 1983 affirmed, with one bill of costs.
Special Term properly concluded that petitioner was not entitled to a tax exemption under then section 421 (subd. 1, par [a]) (now § 420-a, subd. 1, par [a]) of the Real Property Tax Law based upon the recent Court of Appeals decision in Matter of Youth Bldg. Corp. v Board of Assessors ( 56 N.Y.2d 765). In these proceedings, as in Matter of Youth Bldg. Corp. ( supra), the petitioner was organized and conducted, inter alia, for the purpose of allowing its charitable affiliate to avoid the impact of regulations governing the latter's right to public funding. The petitioner has conducted itself primarily for the purpose of permitting its charitable affiliate to accept public funding while indirectly receiving the benefits accruing from the ownership of property which it could not purchase openly without losing State aid. Petitioner, therefore, was properly denied a tax exemption under then section 421 (subd. 1, par [a]) (now § 420-a, subd. 1, par [a]) of the Real Property Tax Law for the subject real property. Titone, J.P., Lazer, Bracken and Boyers, JJ., concur.