An appellate court in New York has ruled that a fee-for-service congregate living facility located on Lake Champlain in Plattsburgh is not entitled to charitable real estate tax exemption because its activities are not charitable. Although the 44-unit facility was granted exemption beginning in 2004, the City Assessor asked the Board of Assessment to put it on the tax rolls for 2008 and thereafter. The City it said was not used for charitable purposes because its services were not provided at less than fair market value rates. The facility charged monthly rental rates and claimed it had a “policy” of not displacing a resident who could not pay, but no such policy was evident in the standard...