| Matter of United Church Residences of Fredonia, N.Y., Inc. v Newell |
| 2008 NY Slip Op 05782 [10 NY3d 922] |
| June 26, 2008 |
| Court of Appeals |
| Published by New York State Law Reporting Bureau pursuant to Judiciary Law ยง 431. |
| As corrected through Wednesday, August 20, 2008 |
| In the Matter of United Church Residences of Fredonia, New York, Inc., Doing Business as Concord Estates, Appellant, v Roger Newell, as Assessor of the Town of Pomfret, et al., Respondents. |
Decided June 26, 2008
Matter of United Church Residences of Fredonia, N.Y., Inc. v Newell, 43 AD3d 1403, reversed.
APPEARANCES OF COUNSEL
Rupp, Baase, Pfalzgraf, Cunningham & Coppola LLC, Buffalo (David R. Pfalzgraf, Jr., of counsel), for appellant.
Foley, Foley & Passafaro, Dunkirk (Jeffrey G. Passafaro of counsel), for respondents.
Memorandum.
The Appellate Division order should be reversed, with costs, and the order of Supreme Court reinstated. [*2]
On these facts, the Appellate Division erred in determining that petitioner's receipt of United States Department of Housing and Urban Development subsidies, raising the rent received for their low-income housing units for the elderly to the equivalent of market rates, removed them from RPTL 420-a tax exemption (see Matter of Adult Home at Erie Sta., Inc. v Assessor & Bd. of Assessment Review of City of Middletown, 10 NY3d 205 [2008]).
Chief Judge Kaye and Judges Ciparick, Graffeo, Read, Smith, Pigott and Jones concur in memorandum.
On review of submissions pursuant to section 500.11 of the Rules of the Court of Appeals (22 NYCRR 500.11), order reversed, etc.