Legal Opinion
Congregation Rabbinical College of Tartikov, Inc. v. Town of Ramapo
New York Court of Appeals
Decided June 14, 2011No. 109PublishedCited by 17 opinions
1Opinion of the Court
OPINION OF THE COURT
Memorandum.
The order of the Appellate Division should be affirmed, with costs.
New York’s Real Property Tax Law exempts from taxation real property owned by a religious corporation if it is “used exclusively for carrying out thereupon” a religious purpose (RPTL 420-a [1] [a]). Plaintiffs property in the Town of Ramapo, Rockland County, had been deemed tax exempt for several years before the Town revoked the exemption in 2007. Plaintiff protested. Supreme Court ruled in favor of the Town (23 Misc 3d 1117[A], 2009 NY Slip Op 50797[U] [2009]), but the Appellate Division…
2Cases cited4 opinions
- Yeshivath Shearith Hapletah v. Assessor of FallsburgNew York Court of Appeals · 1992
- Mtr. of Ny Botanical Garden v. Assess. of the Town of Wash.New York Court of Appeals · 1982
- Adult Home at Erie Station, Inc. v. Assessor & Board of Assessment ReviewNew York Court of Appeals · 2008
- Congregation Rabbinical College of Tartikov, Inc. v. Town of RamapoAppellate Division of the Supreme Court of the State of New York · 2010
3Cited by17 opinions
- Matter of Greater Jamaica Development Corporation v. New York City Tax CommissionNew York Court of Appeals · 2015
- ViaHealth of Wayne v. VanPattenAppellate Division of the Supreme Court of the State of New York · 2011
- Ahavas Chaverim Gemilas Chesed, Inc. v. Town of MamakatingAppellate Division of the Supreme Court of the State of New York · 2012
- Zen Center of Syracuse, Inc. v. GamageAppellate Division of the Supreme Court of the State of New York · 2012
- Matter of First United Methodist Church in Flushing v. Assessor, Town of CallicoonAppellate Division of the Supreme Court of the State of New York · 2024
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