2008 NY Int. 110

---

This opinion is uncorrected and subject to revision before publication in the Official Reports.

---

2008 NY Slip Op 05782

Decided on June 26, 2008

No. 185 SSM 18

In the Matter of United Church Residences of Fredonia, New York, Inc., & c., Appellant,

v

Roger Newell, Assessor, Town of Pomfret et al., Respondents.

Submitted by David R. Pfalzgraf, Jr., for appellant.

Submitted by Jeffrey G. Passafaro, for respondents.

MEMORANDUM

The Appellate Division order should be reversed, with costs, and the order of Supreme Court reinstated.

On these facts, the Appellate Division erred in determining that petitioner's receipt of HUD 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 and Matter of Regional Economic Community Action Program, Inc. v Bernaski, 10 NY3d 205 [2008]).

* * * * * * * * * * * * * * * * *

On review of submissions pursuant to section 500.11 of the Rules, order reversed, with costs, and order of Supreme Court, Chautauqua County, reinstated. Chief Judge Kaye and Judges Ciparick, Graffeo, Read, Smith, Pigott and Jones concur.

Decided June 26, 2008