As the summer winds down, it will be no time before the New York Court of Appeals begins its 2004-2004 Term. For the next couple of weeks, I will be providing cases that will be coming up on the Court’s calendar.

For example, the Court granted leave earlier in the year on the Second Department’s decision in Matter of Word of Life Ministries v. Nassau County. The case involves a not-for-profit-religious corporation which applied pursuant to RPTL 462 for an exemption from real estate taxes. The Village of Freeport denied the corporation based on the determination that the properties were not used exclusively as residences of “officiating clergy.”