Legal Opinion
Matter of Greater Jamaica Development Corporation v. New York City Tax Commission
New York Court of Appeals
Decided July 1, 2015No. 108PublishedCited by 16 opinions
1Opinion of the Court
OPINION OF THE COURT
Pigott, J.
Petitioner Jamaica First Parking, LLC owns and operates five commercial parking facilities for the purpose of furthering the goal of its sole member — not-for-profit corporation Greater Jamaica Development Corporation — to revitalize downtown Jamaica, Queens. The issue on this appeal is whether respondent New York City Tax Commission improperly revoked Jamaica First’s real property tax exemption pursuant to Real Property Tax Law § 420-a (1) (a). We hold that because Jamaica First’s ownership and operation of the parking facilities is not incidental to a…
2Cases cited15 opinions
- Yeshivath Shearith Hapletah v. Assessor of FallsburgNew York Court of Appeals · 1992
- Symphony Space, Inc. v. TishelmanNew York Court of Appeals · 1983
- Mtr. of Ny Botanical Garden v. Assess. of the Town of Wash.New York Court of Appeals · 1982
- St. Luke's Hospital v. BoylandNew York Court of Appeals · 1962
- Adult Home at Erie Station, Inc. v. Assessor & Board of Assessment ReviewNew York Court of Appeals · 2008
10 more not listed; retrieve them via the Exa API.
3Cited by16 opinions
- Matter of Greentree Found. v. Assessor & Bd. of Assessors of County of NassauAppellate Division of the Supreme Court of the State of New York · 2016
- Matter of International Student Exch., Inc. v. Assessors Off. of the Town of IslipAppellate Division of the Supreme Court of the State of New York · 2020
- Community Humanitarian Assn., Inc. v. Town of RamapoAppellate Division of the Supreme Court of the State of New York · 2016
- Matter of Catskill Watershed Corp. v. Assessor of the Town of MiddletownAppellate Division of the Supreme Court of the State of New York · 2023
- 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
11 more not listed; retrieve them via the Exa API.