Matter of Congregation Radin Dev., Inc. v Town of Ramapo

Holding The court affirmed the dismissal of the petitioner’s claims because the respondents established that the petitioner was not organized exclusively for exempt purposes and that pecuniary profit could inure to its members. Consequently, the petitioner failed to satisfy the statutory requirements for a real property tax exemption under RPTL 420-a.

The court’s words

real property owned by a corporation or association organized or conducted exclusively for religious, charitable, hospital, [or] educational . . . purposes . . . and used exclusively for carrying out thereupon one or more of such purposes[] . . . shall be exempt from taxation

2026 NY Slip Op 06301, at the official text

the entity must be organized exclusively for purposes enumerated in the statute, (2) the property in question must be used primarily for the furtherance of such purposes, . . . (3) no pecuniary profit, apart from reasonable compensation, may inure to the benefit of any officers, members, or employees, and (4) the entity may not be simply used as a guise for profit-making operations

2026 NY Slip Op 06301, at the official text

Congregation was not organized or conducted exclusively for exempt purposes and that a pecuniary profit, apart from reasonable compensation, could inure to the benefit of Congregation's officers or members, thereby prohibiting Congregation from receiving a real property tax exemption pursuant to RPTL 420-a

2026 NY Slip Op 06301, at the official text