Health Insurance Plan v. Sullivan

OPINION OF THE COURT

Memorandum.

The order of the Appellate Division should be reversed, with costs, and the judgment of Supreme Court, Suffolk County, should be reinstated.

The fact that section 486 of the Real Property Tax Law does not include a health service corporation in the corporations it lists as “entitled to the exemption provided in the insurance law” does not exclude such a corporation from the exemption granted by subdivision 3 of section 251 of the Insurance Law, which expressly includes “a health service corporation” and provides that it “shall be exempt from every state, county,…