Subud of Woodstock, Inc. v. Town of Barnard

The Town of Barnard appeals from a decision of the Division of Property Valuation and Review that certain property was entitled to tax-exempt status. The Town contends the division lacked jurisdiction to determine the tax-exempt status of the property. We agree, and therefore vacate the judgment.

Subud of Woodstock, Inc. owns a building and approximately four acres in the town. In 1976, the Town voted to grant Subud tax-exempt status, and thereafter exempted the building and two of the four acres from the property tax. In 1997, the Town voted to rescind the property’s tax-exempt status.…