You are here: / / Fact that Property Has a Use “Auxiliary or Incidental to the Main...
,

Fact that Property Has a Use “Auxiliary or Incidental to the Main Exempt Purpose” Does Not Defeat the Real Property Tax Exemption Under RPTL 420-a

The Court of Appeals, in finding the property owned by a not-for-profit religious corporation exempt from real estate tax, determined that the “exclusive use” clause of Real Property Tax Law (RPTL) 420-a should be interpreted broadly:

Under [RPTL 420-a], real property owned by a corporation that is “organized and conducted exclusively” for charitable and/or religious purposes, if “used exclusively” for such purposes, “shall be exempt from taxation” (RPTL 420-a [1] [a]). We have defined the term “exclusively” as used in this context “to connote ‘principal’ or ‘primary,’ such that purposes and uses merely ‘auxiliary or incidental to the main and exempt purpose’ and use will not defeat the exemption'” … . Matter of Maetreum of Cybele, Magna Mater Inc v McCoy, 2014 NY Slip Op 07929, CtApp 11-18-14

 

You might also like
Rent-Stabilized Apartment Lease Is Exempt from the Bankruptcy Estate
DEFENDANT WAS NOT UNDULY PREJUDICED BY CODEFENDANT’S ATTORNEY’S SUMMATION-ARGUMENT THAT DEFENDANT WAS A SHOOTER AND THE CODEFENDANT WAS NOT; THE TRIAL EVIDENCE DID NOT POINT TO THAT CONCLUSION AND THE JURY WAS INSTRUCTED THAT SUMMATIONS ARE NOT EVIDENCE (CT APP).
DURING MARCH AND APRIL 2020 CLAIMANT, WHO WORKED IN RETAIL IN CLOSE CONTACT WITH THE PUBLIC, WAS EXEMPT FROM THE EMERGENCY WORK RESTRICTIONS; CLAIMANT CONTRACTED COVID, SUFFERED A STROKE AND WAS HOSPITALIZED FOR FOUR MONTHS; HIS CLAIM CONSTITUTED A “COMPENSABLE ACCIDENT;” CLAIMANT DEMONSTRATED AN EXTRAORDINARY RISK OF EXPOSURE DUE TO FREQUENT CONTACT WITH THE PUBLIC “IN AN AREA WHERE COVID WAS PREVALENT” (CT APP). ​
THREE-YEAR-OLD SEXUAL ABUSE VICTIM’S STATEMENTS AND GESTURES, MADE WITHIN A HALF HOUR OF THE ABUSE, PROPERLY ADMITTED AS EXCITED UTTERANCES.
Evidence of Prior Violent Act by Defendant Properly Admitted to Refute “Extreme Emotional Disturbance” Affirmative Defense
SELLERS MUST POST THE TOTAL PRICE CHARGED TO CUSTOMERS WHO PAY WITH CREDIT CARDS, WHICH CAN BE HIGHER THAN THAT CHARGED TO CUSTOMERS WHO PAY CASH (CT APP).
PURSUANT TO THE LOFT LAW AND THE REAL PROPERTY LAW, THE LANDLORD WAS ENTITLED TO TERMINATE THE TENANCY AND REGAIN POSSESSION OF THE LOFT IN A HOLDOVER PROCEEDING (CT APP). ​
BAIL MAY BE IMPOSED ON A DEFENDANT WHO IS CHARGED WITH COMMITTING NEW OFFENSES WHILE OUT ON BAIL, EVEN IF THE NEW OFFENSES WOULD NOT OTHERWISE QUALIFY FOR THE IMPOSITION OF BAIL (CT APP).

Categories

Sign Up for the Mailing List to Be Notified When the Site Is Updated.

  • This field is for validation purposes and should be left unchanged.

Copyright © 2026 New York Appellate Digest, Inc.
Site by CurlyHost | Privacy Policy

Matter First Raised In a Reply Affirmation Is Not Properly Before an Appellate... Re: Breach of Fiduciary Duty Claims Against the Directors of a Corporation,...