76 Misc. 2d 691 | N.Y. Sup. Ct. | 1974
The plaintiff, within the context of a declaratory judgment action, .seeks an order striking defendants’ answer and defenses and directing that summary judgment be granted declaring plaintiff’s realty, located in the Town of Liberty, County of 'Sullivan, is exempt from real estate taxation, all as provided for by section 421 of the Real Property Tax Law.
Plaintiff, a religious corporation, received its charter on August 7, 1916. Since that date it has conducted and maintained, in New York City, a school for the teaching of the principles and doctrines of the Jewish faith and in connection therewith has maintained a house of worship. On May 15, 1945 plaintiff became the owner in fee of about 63 acres of improved land in the Town of Liberty, New York, and since that date has used said realty for religious and educational purposes. During that period the plaintiff corporation enjoyed exempt status with respect to its Sullivan County realty and paid no real property taxes to the local sovereignty.
Section 7 of chapter 414 of the Laws of 1971, effective January 1,1972, amended section 421 of
Defendants’ “second” and “third” “distinct defenses” attempt to raise a triable issue of whether plaintiff’s premises are used exclusively for carrying out its corporate purposes and, if
I do not agree.
The issue is not whether the plaintiff is a religious corporation; that fact has been established by determinations of the Federal Government
Exemptions have been denied where the property has not been used exclusively for purposes prescribed by section 420 (Matter of Hubsch Post No. 596, V. F. W., 278 App. Div. 460, affd. 303 N. Y. 682; People ex rel. Mispah Lodge v. Burke, 228 N. Y. 245; Plattsburgh Coll. Assn. v. Barnard, 9 Misc 2d 897; Lower East Side Action Project v. Town of Liberty, 70 Misc 2d 562). However, construction of section 420 should not lead to the conclusion that exclusive dedication of property owned by religious oriented societies is entitled to tax exemption while partial dedication makes it taxable. The courts have given a liberal meaning to the words “ exclusive use ” in the hope of
In the instant case it can be stated, unequivocally, that the purposes for which plaintiff was organized included the education and cultivation of the Jewish religion among its members and their children. It can also be stated that the purposes to which plaintiff’s Sullivan County property was used were necessarily incidental to its primary purposes. In furtherance of those goals, plaintiff established a camp known as “ Camp Yeshiva” and dedicated it to the building of the minds and bodies of underprivileged Jewish children. A review of a typical day’s activities at “ Camp Yeshiva ” reveals .that a day covering 14 hours, from 7:30 a.m. to 9:45 p.m., included time in excess of seven hours devoted to study of religion and religious services. The fact that the plaintiff corporation may receive payment from its members for housing and recreational activities is no bar .to an exemption.
From all of the above, I find (1) that the plaintiff corporation was. organized exclusively for the purposes enumerated in sections 420 and 421; (2) that the Sullivan County realty was used primarily and principally in connection with and as an adjunct to the educational and religious activities that plaintiff conducts in its main place of instruction and worship in the City of New York; and (3) that there is an absence of any evidentiary allegation or proof in the papers in opposition to plaintiff’s allegation in its complaint that it does not operate for profit and no officer, member or employee receives or is entitled to receive any pecuniary profit from the operation of
Accordingly, plaintiff’s motion for summary judgment is granted in the following respects: (1) striking defendants’ answer and the three separate distinct defenses contained therein; (2) voiding and canceling of record assessments and taxes upon property owned by plaintiff in the Town of Liberty, County of Sullivan and identified on the assessment roll as 44-1-35 and used for the operation of Camp Yeshiva; (3) declaring that plaintiff is a tax-exempt organization and that its property in Sullivan County, as identified above, is exempt from taxation under the provisions of section 420 of the Beal Property Tax Law.
. Exempt from Federal income tax pursuant to provisions of subdivision (6) of section 101 of Revenue Act of 1936.
. Certified Record of Assessed Valuation for Borough of Brooklyn, New York.