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Fourth Department – Tax Assessment: Zen Center of Syracuse Inc. v. Gamage

Appellate Division, Fourth Department

Tax Assessment

Religious Institutions

Zen Center of Syracuse Inc. v. Gamage
CA 11-02072
Appealed from Supreme Court, Onondaga County

 

Background: The petitioner, a not-for-profit corporation, owns property in Syracuse which is used as a residential and dining facility for students of Zen Buddhism. The petitioner commenced an Article 78 and declaratory judgment seeking a real property tax exemption. The respondent appealed from the judgment determining the petitioner was tax exempt.

 

Ruling: The Appellate Division affirmed. The court found that the Real Property Tax Law Section 420-a exemption because the petitioner’s corporation was organized for religious purposes. Moreover, a tax certiorari proceeding was inappropriate as the petition alleged that the respondent had wrongfully failed to classify the property as exempt religious property.

 

Shannon M. Jones, corporate counsel, for the respondent-appellant; Robert Temple of Clifford Fordtsadt, Dewitt for the petitioner-respondent