Appellate Division, Second Department · October 21, 2026 · 2026 NY Slip Op 06123
Matter of Suffolk Regional Off-Track Betting Corp. v Town of Islip
Read the official decision: 2026 NY Slip Op 06123
Holding The court affirmed the tax exemption for the improved parcel housing the hotel and casino, finding it served the corporation’s purpose, but reversed the exemption for the ten vacant and undeveloped parcels. The appellate court determined that the evidence provided was insufficient to establish that the vacant land was used for the corporation’s specific corporate purpose.
The court’s words
an excerpt of a transcript of a meeting of the Village of Islandia Board conditionally approving a site plan, which is dehors the record, was inadequate to establish that the vacant and undeveloped parcels were used for SROTB's corporate purpose
2026 NY Slip Op 06123, at the official text
SROTB's submissions demonstrated that a hotel and dining facilities on that parcel operate at a loss for the purpose of increasing the revenue generated through its operation of an off-track betting system
2026 NY Slip Op 06123, at the official text
| Court | Appellate Division, Second Department |
|---|---|
| Decided | October 21, 2026 |
| Citation | 2026 NY Slip Op 06123 |
| Area of law | Tax |
| Week | Week ending October 24, 2026 |
| Official text | Official decision: 2026 NY Slip Op 06123 |
| Publication status | Slip opinions are uncorrected and subject to revision before publication in the Official Reports. |
| Source feed | New York slip opinion page |
| Law Watch record id | 1388 |
Recommended citation
ESQ HQ, New York Law Watch, Matter of Suffolk Regional Off-Track Betting Corp. v Town of Islip, 2026 NY Slip Op 06123 (Appellate Division, Second Department, October 21, 2026), https://esqhq.com/decisions/2026-ny-slip-op-06123/
How this record was made
Holding drafted by Law Watch’s in-house model, graded by three reviewers; every quotation verified word for word against the official text.
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