Case ID: ny3d_16/html/0778-01.html
Source: Caselaw Access Project
Author: {"author": "Memorandum.", "license": "Public Domain", "url": "https://static.case.law/"}
Date Created: 2024-08-24T03:29:51.129683

[944 NE2d 1142, 919 NYS2d 503]
    In the Matter of Eternal Flame of Hope Ministries, Inc., Respondent, v Lori King, as Assessor of the Town of Highland, et al., Appellants.
    Decided February 22, 2011
    
      APPEARANCES OF COUNSEL
    
      Drew, Davidoff & Edwards Law Offices, LLP, Monticello (Michael Davidoff of counsel), for appellants.
    
      Kalter, Kaplan, Zeigler & Forman, Woodbourne (Terry S. Forman of counsel), for respondent.
   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.

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.