Violation of Zoning Ordinance Precludes Property Tax Exemption
The Fourth Department affirmed the determination the petitioner (a hospital) was not entitled to a property tax exemption because the use of the property was in violation of a zoning law. After noting that a proceeding pursuant to RPTL article 7, and not an Article 78 proceeding, is the proper vehicle for challenging a tax assessment, the Fourth Department wrote:
The fact that petitioner used the subject property for “hospital purposes” as that term is used in the RPTL is not contested (RPTL 420-a [5]). Nevertheless, a property owner who uses its property for exempt purposes in violation of an applicable zoning law is prohibited from receiving a tax exemption pursuant to RPTL 420-a… . Matter of Geneva General Hospital v Assessor of Town of Geneva…,559, 4th Dept 7-5-13