Gay Alliance of Genesee Valley, Inc. v. City Assessor of Rochester

Judgment modified on the law and as modified affirmed without costs in accordance with the following Memorandum: Supreme Court granted plaintiff’s motion for summary judgment and ordered that plaintiff be granted a tax exemption *888pursuant to Real Property Tax Law § 420-a (1) (a) for its community center located in the City of Rochester. Defendant contends that plaintiff failed to demonstrate entitlement to tax exempt status under any one of the discrete categories denoted in Real Property Tax Law § 420-a (1) (a). We disagree.

Real Property Tax Law § 420-a (1) (a) provides: "Real property owned…