Sephardic Congregation of South Monsey v. Town of Ramapo

*275OPINION OF THE COURT

Thomas A. Dickerson, J.

Sephardic Congregation: Posttrial Decision

In this most recent case1 seeking an exemption for real property taxes this court must determine, after a trial held on September 16, 2006, whether the petitioner Sephardic Congregation of South Monsey is entitled to a 100% real property tax exemption pursuant to RPTL 420-a and 462.2 The Congregation

The petitioner, a religious corporation,3 is the owner of the subject property located at 7 Balanchine Court, Monsey, New York.4

The Nature of the Subject Property The petitioner is a Sephardic Jewish Congregation,…