Julia L. Butterfield Memorial Hospital Ass'n v. Town of Philipstown

Rabin, Acting P. J. (dissenting).

I dissent and vote to affirm the trial court’s determination that the property in question is entirely tax exempt. The statute provides that real property owned by a hospital is exempt from taxation if the property is used "exclusively” for carrying out "hospital * * * purposes” (Real Property Tax Law, § 421). We must therefore determine whether the property in question is being used for hospital purposes. The recognized test is whether the use to which the property is put " 'is reasonably incident’ to the major purpose of the hospital” (Matter of St. Luke’s…