In the Matter of Yeshivath Shearith Hapletah, Respondent v. Assessor of the Town of Fallsburg, Appellants…

Summary

The Court of Appeals affirmed the Appellate Division's order granting full tax exemption to Yeshivath Shearith Hapletah's 31‑acre Woodbourne facility, holding that all portions of the property—including residential housing, caretaker’s trailer, and wooded land—are used exclusively for religious purposes because they are necessary and reasonably incidental to the institution’s primary religious‑educational mission. The Court also held that the respondent’s constitutional claim was unpreserved.