St. Vincent's Hospital v. Tax Commission

OPINION OF THE COURT

Stanley L. Sklar, J.

These motions present several issues, some of first impression, involving the interpretation of the “new multiple dwelling” tax exemption statute (Real Property Tax Law, § 421-a). The first issue presented is whether a hospi*607tal taxpayer, which qualified for tax exemption under the original version of section 421-a, may treat one of its buildings as two structures, one residential and one nonresidential, so that the hospital may concurrently use the exemption for new multiple dwellings and the general charitable use exemption (Real Property Tax Law, §…