Presbyterian Residence Center Corp. v. Wagner

Judgment unanimously reversed, on the law and facts, without costs, and petition dismissed. Memorandum: These are consolidated proceedings pursuant to article 7 of the Real Property Tax Law in which petitioner seeks to establish that Valley Manor, an apartment complex owned and operated by it, is entitled to exemption from real estate taxes pursuant to section 421 (subd 1, par [a]) of Real Property Tax Law. The premises are a type which has been the subject of widespread litigation seeking exemption in several jurisdictions (see Ann., Homes for the Aged as Exempt from Property Taxation, 37…