Pelham Masonic Historical Society v. Tax Commission

—Order, Supreme Court, Bronx County (George Friedman, J.), entered June 25, 1998, which denied and dismissed petitioner’s CPLR article 78 proceeding to annul and vacate respondent’s determination *8denying petitioner an exemption from real property taxes pursuant to Real Property Tax Law § 420-b, unanimously affirmed, without costs.

Petitioner, as the party seeking exemption from real property taxes, bore the burden of establishing its entitlement thereto (see, Matter of Mobil Oil Corp. v Finance Adm’r of City of N. Y., 58 NY2d 95, 99-100). To satisfy that burden, it was required to demonstrate,…