Community Church of Syosset v. Assessor

In a proceeding pursuant to CPLR article 78 to review a determination partially revoking the petitioner’s tax exemption pursuant to Real Property Tax Law § 420-a, the petitioner appeals from a judgment of the Supreme Court, Nassau County (Murphy, J.), dated December 30, 2009, which denied the petition and dismissed the proceeding.

Ordered that the judgment is affirmed, with costs.

The Supreme Court properly determined that the petitioner was not entitled to a full tax exemption pursuant to RPTL 420-a (1). The petitioner failed to demonstrate that its property was used exclusively for one or…