High Point Hospital v. Surles

—Peters, J.

Proceeding pursuant to CPLR article 78 (transferred to this Court by order of the Supreme Court, entered in Albany County) to review a determination of respondent which disallowed a portion of petitioner’s real estate taxes in calculating its Medicaid reimbursement rate.

Petitioner is a privately owned psychiatric hospital located on 142 acres in the Town of Rye, Westchester County. It is licensed by the Office of Mental Hygiene (hereinafter OMH) pursuant to Mental Hygiene Law article 31. Medicaid reimbursement rates for hospitals licensed by OMH are computed on a per diem basis by…