Matter of Hangair, LLC v. Hillock

Appeal from an order of the Supreme Court (Aulisi, J.), entered June 25, 2013 in Fulton County, which, in two proceedings pursuant to RPTL article 7, among other things, granted respondents’ motion for partial summary judgment dismissing petitioner’s claim that it is entitled to a real property tax exemption.

Petitioner executed a 25-year lease agreement with Fulton County that enabled it to construct and operate a 10-unit airplane hangar on a parcel of the County-owned airport. The hangar had been exempted from real property taxation until respondent Katherine Hillock, the assessor for…