New Creation Fellowship v. Board of Assessment Review

Amended order unanimously affirmed without costs. Memorandum: Supreme Court properly granted the motion of petitioner seeking summary judgment and directing that respondents exempt petitioner from all ad valorem taxes for tax years 1998 and 1999 with respect to a parcel of vacant land purchased by *1068petitioner. Petitioner is a religious corporation organized as a church under article 10 of the Religious Corporations Law, and the parcel of vacant land is adjacent to petitioner’s existing parcel. Real Property Tax Law § 420-a (3) (a) provides a tax exemption for real property used for religious…