Holy Trinity Orthodox Church v. O'Shea
The petitioner, a religious corporation, challenged the Nassau County Department of Assessment's denial of tax exemption for its property at 379 Green Avenue, East Meadow, New York, for the year 2000. The property, occupied by the choir director, was denied exemption under Real Property Tax Law (RPTL) sections 420-a and 462, on the grounds it was not used "exclusively" for an exempt purpose. Following a CPLR article 78 proceeding and a hearing, the court found that while the choir director was not an "officiating clergyman" under RPTL 462, the property's use for choir rehearsals, bible study, retreats, and religious meetings, in addition to the choir director's residence, was primarily religious. Therefore, the court annulled the denial under RPTL 420-a and directed the respondent to grant the exemption under that section, while upholding the denial under RPTL 462.