Opinion
February 2, 1996
Appeal from the Supreme Court, Oswego County, Nicholson, J.
Present — Green, J.P., Fallon, Wesley, Davis and Boehm, JJ.
Judgment unanimously reversed on the law with costs and petition granted. Memorandum: In this proceeding pursuant to article 7 of the Real Property Tax Law, petitioner challenges respondents' 1993-1994 assessment of its 20-acre parcel located in the Town of Oswego. Petitioner contends that it is entitled to an exemption from real property taxes pursuant to Real Property Tax Law § 420-a (1) (a). Petitioner met its burden of demonstrating its entitlement to that exemption (see, Matter of New York Botanical Garden v. Assessors of Town of Washington, 55 N.Y.2d 328, 334). The evidence establishes that petitioner is organized and conducted exclusively for educational purposes and that the property is used exclusively for those purposes (see, RPTL 420-a [a]; 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 Steiner Educ. Farming Assn. v. Brennan, 65 A.D.2d 868, 869, lv denied 46 N.Y.2d 709; cf., Matter of Association of Bar v Lewisohn, 34 N.Y.2d 143).