In the Matter of State of Maetreum of Cybele, Magna Mater, Inc. v. Nancy McCoy

OPINION OF THE COURT

Memorandum.

The order of the Appellate Division should be affirmed, with costs.

Petitioner, a not-for-profit religious corporation that owns real property in the Town of Catskill, commenced proceedings pursuant to CPLR article 78 and RPTL article 7 after respondent Board of Assessment Review for the Town refused petitioner’s 2009, 2010 and 2011 applications for tax-exempt status pursuant to RPTL 420-a. Under that provision, real property owned by a corporation that is “organized or conducted exclusively” for charitable and/or religious purposes, if “used exclusively” for…