MATTER OF GREER WOODYCREST CHILDREN'S SERVS. v. Fountain
Cases that cite this one
10 later published cases cite this decision.
- Lake Forest Senior Living Community, Inc. v. Assessor of City of Plattsburgh (Appellate Division of the Supreme Court of New York 2010)
- THE GERRY HOMES v. TOWN OF ELLICOTT (Appellate Division of the Supreme Court of New York 2016)
- Gerry Homes v. Town of Ellicott (Appellate Division of the Supreme Court of New York 2016)
- Gerry Homes v. Town of Ellicott (Appellate Division of the Supreme Court of New York 2016)
- Pine Harbour, Inc. v. Dowling (Appellate Division of the Supreme Court of New York 2011)
- Miriam Osborn Memorial Home Ass'n v. Assessor of City of Rye (Appellate Division of the Supreme Court of New York 2010)
- Quail Summit, Inc. v. Town of Canandaigua (Appellate Division of the Supreme Court of New York 2008)
- Adult Home At Erie Station, Inc. v. Assessor & Board of Assessment Review (Appellate Division of the Supreme Court of New York 2007)
- Regional Economic Community Action Program, Inc. v. Bernaski (Appellate Division of the Supreme Court of New York 2007)
- Quail Summit, Inc. v. Town of Canandaigua (Appellate Division of the Supreme Court of New York 2005)
This list shows which later cases cite this one. It does not say how they treated it, and no review of that has been done. Not a substitute for Shepard’s or KeyCite — verify before relying.
Opinion
In the Matter of Greer Woodycrest Children's Services, Appellant,
v.
Andrea S. Fountain, as Assessor of the Town of Union Vale, et al., Respondents.
Court of Appeals of the State of New York.
Gerald E. Bodell for appellant.
William G. Crane, Albert P. Roberts and Stacy P. Parsons for respondents.
Chief Judge WACHTLER and Judges SIMONS, KAYE, ALEXANDER, TITONE, HANCOCK, JR., and BELLACOSA concur.
*751MEMORANDUM.
The order of the Appellate Division should be affirmed, with costs.
We agree with the Appellate Division that petitioner's real property, now being used as a retirement community for "middle-income" elderly does not qualify for a tax exemption under Real Property Tax Law § 420-a (see, Matter of Presbyterian Residence Center Corp. v Wagner, 66 AD2d 998, affd 48 N.Y.2d 885). A clearer statement of intent by the Legislature would be required for this type of residential facility to be entitled to exemption from the real estate tax.
Order affirmed, with costs, in a memorandum.
Case-law data current through December 31, 2025. Source: CourtListener bulk data.