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Obtained Exemption Under Real Property Tax Law § 420-a

Peter Lutz and Henry Zomerfeld were successful in obtaining an exemption under Real Property Tax Law § 420-a for a non-profit client’s medical office that it purchased in the City of Rochester.  The City initially denied the exemption because the property was leased to a third-party.  After demonstrating that the lessee was a related non-profit entity carrying out the mission of the non-profit lessor, the Rochester Board of Assessment Review recommended the Assessor grant the exemption.  The Assessor accepted the recommendation and granted the exemption.  As a result, the property is wholly exempt from property taxes for this year.  The exemption will remain subject to annual renewal.