S.N.H.N.C.Y.I., Inc. v. City of Mount Vernon

In a proceeding pursuant to CPLR article 78 to review a determination of the Board of Assessment Review of the City of Mount Vernon, revoking the petitioner’s tax exemption pursuant to Real Property Tax Law § 420-a, the City of Mount Vernon and the Board of Assessment Review of the City of Mount Vernon appeal from a judgment of the Supreme Court, Westchester County (Rosato, J.), entered November 6, 2002, which granted the petition.

Ordered that the judgment is affirmed, with costs.

Real Property Tax Law § 420-a provides a mandatory exemption from the payment of real property taxes for real property which is used exclusively for one or more tax-exempt purposes and is owned by a tax-exempt organization (see RPTL 420-a; Mohonk Trust v Board of Assessors of Town of Gardiner, 47 NY2d 476 , 482 [1979]; Matter of Pets Alive v Wanat, 288 AD2d 386 , 387 [2001]; Matter of Storm King Art Ctr. v Tiffany, 280 AD2d 606 [2001]; Matter of Scenic Hudson Land Trust v Sarvis, 234 AD2d 301 , 303 [1996]).

The appellants failed to raise an issue of fact that would have required the Supreme Court to conduct a hearing on the petitioner’s request to be restored to tax-exempt status (see Matter of Regional Economic Community Action Program v Ritter, 270 AD2d 492 [2000]; cf. Matter of Miriam Osborn Mem. Home Assn. v Assessor of City of Rye, 275 AD2d 714 , 716 [2000]; Matter of Mid-Hudson Workshop for the Disabled v City of Poughkeepsie, 245 AD2d 291 , 292). The Supreme Court correctly concluded that the subject property was used for purposes integral to the exempt purposes of the operation of the corpora