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A New York state court has ruled that a Westchester County long-term care facility is no longer eligible for a tax exemption as a charity since it has a retirement component to the community.

Even though the Miriam Osborn Memorial Home Association in Rye, NY, still includes an 84-bed skilled nursing facility within its continuing care retirement community, it is not entitled to a charitable use property tax exemption under New York law, according to the New York Supreme Court for Westchester County. The court did, however, allow for a partial hospital use tax exemption for the nursing home portion of the 240-residence community.

Miriam Osborn Memorial Home Association has housed poor elderly since 1908 but in 1990, the facility “transformed itself from a nursing home caring for indigent aged elderly into an extraordinary, state-of-the-art CCRC serving the needs of healthy and wealthy senior citizens.” Since then, it does not qualify for favorable tax treatment given to the state’s charities, the court records state.

The complete decision is available at http://op.bna.com/hl.nsf/r?Open=psts-6x6nne .