Non Profit Property Tax Exemption Restored for Non-Profit Animal Hospital

KMWB is proud to announce a meaningful victory on behalf of a nonprofit animal hospital devoted to caring for sick and injured animals. When the New York City Department of Finance sought to revoke the hospital’s long-standing property tax exemption for a Manhattan condominium strictly used to house veterinary staff and visiting students, KMWB, led by Senior Associate Rafael Dayan, Esq., appealed to the New York City Tax Commission.

Through a detailed investigation, KMWB demonstrated that the residence provides essential housing for the very students, researchers, and doctors who deliver 24/7 care and advance veterinary medicine on the hospital’s behalf. KMWB established that the unit is an extension of the hospital’s charitable and educational mission, supporting both training and research critical to veterinary care. In its decision, the Tax Commission agreed, restoring a 100% property tax exemption for the 2023/24 tax year under RPTL §420-a. In doing so, the Commission confirmed that the property is used directly and primarily for the hospital’s exempt purposes and that the City failed to meet its burden.

KMWB remains committed to protecting a property owner’s rights under the Real Property Tax Law. For guidance on exemption revocations, classification disputes, or appeals, please contact our office or reach out to Rafael Dayan, Esq. at rdayan@kuckermarino.com.

Media Contacts:

Briana Spariosu
Kucker Marino Winiarsky & Bittens, LLP
(212) 869-5030
bspariosu@kuckermarino.com