Kew Gardens Dev. Corp. v. Wambua

*577Order, Supreme Court, New York County (Cynthia S. Kern, J.), entered May 21, 2012, which denied and dismissed the petition brought pursuant to CPLR article 78 to annul a determination of respondent Department of Housing Preservation and Development (HPD), denying petitioner’s application for a tax exemption pursuant to RPTL 421-a, unanimously affirmed, without costs.

The determination was not arbitrary and capricious and was rational (see Matter of Pell v Board of Educ. of Union Free School Dist. No. 1 of Towns of Scarsdale & Mamaroneck, Westchester County, 34 NY2d 222, 231 [1974]).

Section…