Miriam Osborn Memorial Home Ass'n v. Assessor of Rye

—In a proceeding pursuant to Real Property Tax Law article 7, inter alia, to strike a real property tax assessment from the assessment rolls of the City of Rye for the 1997 tax year, the appeal is from so much of an order of the Supreme Court, Westchester County (Palella, J.), entered August 20, 1999, as denied the petitioner’s motion for summary judgment.

*715Ordered that the order is affirmed insofar as appealed from, with costs.

The petitioner, Miriam Osborn Memorial Home Association, is a not-for-profit organization which, for the past 90 years, has provided housing for the elderly in a…