Legal Opinion
Adult Home at Erie Station, Inc. v. Assessor & Board of Assessment Review
New York Court of Appeals
Decided March 13, 2008PublishedCited by 36 opinions
1Opinion of the Court
OPINION OF THE COURT
Smith, J.
Two owners of property in the City of Middletown claim that their property is used for “charitable” purposes and so is exempt from real property tax. We hold that both property owners are correct.
Facts and Procedural History
The petitioners in these cases are Elant at Erie Station, Inc., formerly known as Adult Home at Erie Station, Inc. (AHESI), and Regional Economic Community Action Program, Inc. (RECAP).
AHESI
AHESI’s property is used for the operation of an “adult home,” defined by Social Services Law § 2 (25) as “an adult care facility established and operated…
2Cases cited7 opinions
- People Ex Rel. Watchtower Bible & Tract Society, Inc. v. HaringNew York Court of Appeals · 1960
- Symphony Space, Inc. v. TishelmanNew York Court of Appeals · 1983
- St. Luke's Hospital v. BoylandNew York Court of Appeals · 1962
- Presbyterian Residence Center Corp. v. WagnerAppellate Division of the Supreme Court of the State of New York · 1978
- Belle Harbor Home of Sages, Inc. v. TishelmanNew York Supreme Court · 1979
2 more not listed; retrieve them via the Exa API.
3Cited by36 opinions
- Lackawanna Community Development Corp. v. KrakowskiNew York Court of Appeals · 2009
- Miriam Osborn Memorial Home Ass'n v. Assessor of City of RyeAppellate Division of the Supreme Court of the State of New York · 2010
- Congregation Rabbinical College of Tartikov, Inc. v. Town of RamapoNew York Court of Appeals · 2011
- Matter of Greater Jamaica Development Corporation v. New York City Tax CommissionNew York Court of Appeals · 2015
- Pine Harbour, Inc. v. DowlingAppellate Division of the Supreme Court of the State of New York · 2011
31 more not listed; retrieve them via the Exa API.