No Tax Exemption For Combined Synagogue- Living Quarters

In Sephardic Congregation of S. Monsey v Town of Ramapo, (Sup Ct Rockland Co. NY, Jan. 8, 2007), a New York state trial court has held that property owned by s Sephardic Jewish congregation and used both as its synagogue and as a residence for its rabbi is not tax exempt. Because the property is not used primarily for religious services, it is not exempt under RPTL 420-a. Because the rabbi has full-time outside employment as a special education teacher at a school, Yeshiva of North Jersey, he is only a part-time clergyman for the synagogue and, as such, the residence is not exempt as a parsonage under RPTL 462. Today's Lower Hudson Journal News covers the decision.