TAP, Inc. v. Dimitriadis
Appellate Division of the Supreme Court of the State of New York
1Opinion of the CourtRose, J.
RPTL 420-a (1) (a) provides: “Real property owned by a corporation or association organized or conducted exclusively for religious, charitable, hospital, educational [purposes] . . . and used exclusively for carrying out thereupon one or more of such purposes . . . shall be exempt from taxation as provided in this section.” To qualify for this tax exemption, “(1) the entity *948must be organized exclusively for purposes enumerated in the statute, (2) the property in question must be used primarily for the furtherance of such purposes, and (3) no pecuniary profit, apart from reasonable…
2Cases cited6 opinions
- Trust v. Board of Assessors of GardinerNew York Court of Appeals · 1979
- Presbyterian Residence Center Corp. v. WagnerAppellate Division of the Supreme Court of the State of New York · 1978
- MATTER OF PRESBYTERIAN RESIDENCE CTR. CORP. v. WagnerNew York Court of Appeals · 1979
- Adult Home At Erie Station, Inc. v. Assessor & Board of Assessment ReviewAppellate Division of the Supreme Court of the State of New York · 2007
- Quail Summit, Inc. v. Town of CanandaiguaAppellate Division of the Supreme Court of the State of New York · 2005
1 more not listed; retrieve them via the Exa API.
3Cited by9 opinions
- Pine Harbour, Inc. v. DowlingAppellate Division of the Supreme Court of the State of New York · 2011
- Lake Forest Senior Living Community, Inc. v. Assessor of City of PlattsburghAppellate Division of the Supreme Court of the State of New York · 2010
- Matter of The Church Aid of the Protestant Episcopal Church in the Town of Saratoga Springs, Inc. v. Town of Malta AssessorAppellate Division of the Supreme Court of the State of New York · 2015
- Southwinds Retirement Home, Inc. v. City of MiddletownAppellate Division of the Supreme Court of the State of New York · 2010
- Eternal Flame of Hope Ministries, Inc. v. KingAppellate Division of the Supreme Court of the State of New York · 2010
4 more not listed; retrieve them via the Exa API.