Opinion
Argued June 1, 1989
Decided July 6, 1989
Appeal from the Appellate Division of the Supreme Court in the Second Judicial Department, Ralph A. Beisner, J.
Gerald E. Bodell for appellant.
William G. Crane, Albert P. Roberts and Stacy P. Parsons for respondents.
MEMORANDUM.
The order of the Appellate Division should be affirmed, with costs.
We agree with the Appellate Division that petitioner's real property, now being used as a retirement community for "middle-income" elderly does not qualify for a tax exemption under Real Property Tax Law § 420-a (see, Matter of Presbyterian Residence Center Corp. v Wagner, 66 A.D.2d 998, affd 48 N.Y.2d 885). A clearer statement of intent by the Legislature would be required for this type of residential facility to be entitled to exemption from the real estate tax.
Chief Judge WACHTLER and Judges SIMONS, KAYE, ALEXANDER, TITONE, HANCOCK, JR., and BELLACOSA concur.
Order affirmed, with costs, in a memorandum.