Paws Unlimited Foundation, Inc. ("Paws") wanted a tax exemption for certain property it used as an animal shelter, but both the Town of Kingston's Town Assessor and the Board for Assessment Review denied that request and appealed when the Ulster County Supreme Court subsequently granted Paws a waiver.
Although the property was used for pet-boarding, the Appellate Division, Fourth Department, thought Paws' primary purpose was that of an animal shelter. And since the entity's charitable endeavors were furthered by the proceeds earned from its on-premises activities, the appellate court agreed that the exemption was justified.
That had to have been taxing.
To view a copy of the Appellate Division's decision, please use this link: Matter of Paws Unlimited Found., Inc. v. Maloney