Eternal Flame of Hope Ministries, Inc. v. King

New York Court of Appeals

Eternal Flame of Hope Ministries, Inc. v. King

944 N.E.2d 1142, 16 N.Y.3d 778

New York Court of Appeals·Decided February 22, 2011·Published·Cited by 20 cases

Opinion

OPINION OF THE COURT

Memorandum.

The order of the Appellate Division should be affirmed with costs.

Because petitioner is a religious organization utilizing the subject property to further the religious purposes for which it was organized, petitioner is entitled to a real property tax exemption for the property (see RPTL 420-a [1] [a]). The Town has not demonstrated an existing zoning violation so as to bar the exemption (cf. Matter of Oxford Group-Moral Re-Armament, MRA, Inc. v Allen, 309 NY 744 [1955]).

Chief Judge Lippman and Judges Ciparick, Graffeo, Read, Smith, Pigott and Jones concur.

[780] On review of submissions pursuant to section 500.11 of the Rules of the Court of Appeals (22 NYCRR 500.11), order affirmed, with costs, in a memorandum.

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OPINION OF THE COURT

Memorandum.

The order of the Appellate Division should be affirmed with costs.

Because petitioner is a religious organization utilizing the subject property to further the religious purposes for which it was organized, petitioner is entitled to a real property tax exemption for the property (see RPTL 420-a [1] [a]). The Town has not demonstrated an existing zoning violation so as to bar the exemption (cf. Matter of Oxford Group-Moral Re-Armament, MRA, Inc. v Allen, 309 NY 744 [1955]).

Chief Judge Lippman and Judges Ciparick, Graffeo, Read, Smith, Pigott and Jones concur.

[780] On review of submissions pursuant to section 500.11 of the Rules of the Court of Appeals (22 NYCRR 500.11), order affirmed, with costs, in a memorandum.

Eternal Flame of Hope Ministries, Inc. v. King, 944 N.E.2d 1142, 16 N.Y.3d 778 (N.Y. 2011).

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Opinion

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