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Viahealth of Wayne v VanPatten, Sup Ct, Wayne County, 2010 NY Slip Op 20333, Aug. 12, 2010, Fisher, J

Posted in Commercial Real Property, Industry: healthcare, Justice Fisher, Kenneth R., Public Health Law, Real Property Tax Law, Special Proceeding, Statutory Interpretation, Summary Judgment, Tax Exempt Status, Wayne

In an August 12, 2010, decision by Justice Fisher in connection with a special proceeding by petitioner-nonprofit against respondent-tax assessor, and on petitioner’s motion for summary judgment under the Real Property and Tax Law (RPTL), the court granted petitioner’s motion, holding that the term “hospital,” as defined in section 2801 of the Public Health Law (PHL), was applicable for purposes of determining the tax-exempt status of petitioner’s properties under section 420-a of the RPTL and that use of the properties 1) as an extension clinic; 2) to provide health care to migrant and seasonal farm workers; 3) to provide increased access to hospital services in Wayne County; 4) to provide accredited medical and dental services to the poor and underprivileged; and 5) to provide clinical laboratory collection and x-ray services, all fit within the meaning of “hospital” under section 2801 of the PHL and therefore were entitled to the exemption under section 420-a of the RPTL. The court denied petitioner’s motion with respect to properties used as vacant offices and/or for profit tenants.