The Fourth Department held that Ontario County’s solar-tax opt-out remained effective despite the absence of proof it was filed with NYSERDA.
The Fourth Department unanimously affirmed that Heritage Christian Services established exclusive charitable use of its Webster property under RPTL 420-a for tax years 2017–2023, holding that the school district’s unsupported opposition failed to raise a triable issue of fact.
The Fourth Department reversed the sua sponte dismissal of Syracuse University’s tax-assessment challenge, holding that RPTL 525(2)(a) is not jurisdictional and cannot be invoked after a municipality expressly waives it, and granted the University a full RPTL 420-a educational-use exemption on summary judgment.