THIS IS NOTHING BUT A REAL-PROPERTY TAX-EXEMPTION MOOSE MURDER?
After they were denied a real property tax exemption for the 2017/2018 tax year, the Loyal Order of the Moose 1421 commenced a special proceeding in the Suffolk County Supreme Court, and asked the judge to find that the property was tax exempt. And because the court found in the Loyal Order’s favor, an appeal followed.
On its review of the record, the Appellate Division, Second Department, thought that the Loyal Order was required to show, “that it was the owner of the property, that [it] was organized exclusively for benevolent purposes, and that the property was used exclusively for benevolent purposes.”
And while the organization was certainly “benevolent and charitable,” it was also “devoted” to “fraternalism.” And because that “comradeship” was “more than just an incidental purpose or use,” a property-tax exemption was not permissible under state law.
That wasn’t very benevolent at all.
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DECISION
Matter of Loyal Order of the Moose 1421 v Board of Assessors