About this Case
A religious corporation brought an action against the town in which it is located, seeking an exemption for real property taxes on a 3-story building. The ground floor was used as a synagogue, and the top 2 stories were the residence of the Rabbi and his family. The town denied tax exempt status for the property, because its primary use was as a residence and the rabbi also had a full-time job outside his rabbinical duties. Following a bench trial, the court found in favor of the town, and the Corporation appealed.
Summary of NLF's Brief
In our brief, we argued that Rabbi Hankakian met the officiating clergy requirement of Real Property Tax Law §462, because securing additional full-time outside employment did not prevent a clergyman from being able to fulfill his full-time duties in ministry; a church leader who works full-time as a clergyman and secures outside employment cannot be barred from receiving a tax exemption.