New York Court Finds Synagogue With Clergy Residence Is Tax Exempt

In Sephardic Congregation of South Monsey v. Town of Ramapo, (NY App. Div., Jan. 29, 2008), a New York appellate court held that a building housing both a synagogue and a rabbi's residence qualifies for a full property tax exemption. The 3-story building is in Monsey, NY. Reversing the trial court, the appellate court held that even though more than half of the building was used as Rabbi Arash Hakakian's residence, this use is necessary and incidental to the building's tax exempt religious purpose. Rabbi Hakakian testified that he devotes 40 to 45 hours per week to the Congregation on premises and that he is available on-call to members 24 hours per day. [Thanks to J.J. Landa for the lead.]