The Matter of Brookdale Physicians' Dialysis Associates v. Department of Finance of the City of New York

State of New York OPINION Court of Appeals This opinion is uncorrected and subject to revision before publication in the New York Reports. No. 5 In the Matter of Brookdale Physicians' Dialysis Associates, Inc., &c., Respondent, et al., Petitioner, v. Department of Finance of the City of New York, Appellant. Adam C. Dembrow, for appellant. Menachem J. Kastner, for respondent. RIVERA, J.: New York Real Property Tax Law (RPTL) § 420-a mandatorily exempts from taxation any real property owned by certain not-for-profit entities and used exclusively for statutorily-enumerated beneficial purposes…