Town of Hardenburgh v. State

OPINION OF THE COURT

Aaron E. Klein, J.

This class action seeks a declaration that section 436 of the Real Property Tax Law as amended in chapter 738 of the Laws of 1978 is unconstitutional, together with related relief. The plaintiffs are comprised of individual landowners in the Town of Hardenburgh who have enjoyed real property tax exemptions during the fiscal years having taxable status dates of May 1, 1977 and May 1, 1978 pursuant to section 436. They claim to be officers of a church affiliated with the Universal Life Church, and as such are typical of other officers and landowners in the…