Rabbinical School Dean Entitled To New York Property Tax Exemption

In In re Application of Renni Altman v. Assessment Review Commission of the County of Nassau, (Nassau Co. NY Sup. Ct., Sept. 6, 2011), a New York trial court held that a rabbi who was employed as Associate Dean of Hebrew Union College and Director of its Rabbinical School was entitled to the $1500 per year real estate tax exemption granted by New York law (RPTL Sec. 460) to clergy.  Nassau County argued that Rabbi Altman's position was administrative, not religious, and thus she was not entitled to the exemption. The court however held that her administrative duties were de minimis and were interconnected with her rabbinic duties that included addressing the professional development and spiritual needs of rabbinic students. Moreover the statute only requires that the member of the clergy be engaged in work assigned by the denomination in order to qualify for the exemption. [Thanks to Steven H. Sholk for the lead.]