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Partners David Wilkes and Kevin Clyne Analyze a Recent Court of Appeals Opinion Addressing a Crossroads Between Tax Exemption Standards and Zoning Restrictions

December 18, 2025

Cullen and Dykman Partners David Wilkes and Kevin Clyne have published their monthly Property Tax column in the New York Law Journal, analyzing a recent New York Court of Appeals decision involving a church that used farmland to grow vegetables and host religious gatherings.

The Court upheld the property’s tax exempt status, highlighting the judicial divide between flexible use-based analyses and stricter interpretations of zoning and exemption rules with significant implications for religious and charitable organizations.

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Cullen and Dykman (www.cullenllp.com) has been providing legal services to institutional clients since 1850. The firm represents a wide range of clients, including banks and other financial institutions, energy, telecommunications and water companies, construction companies, insurers, educational institutions, religious organizations, and not-for-profits. With over 190 attorneys in seven offices located throughout the Northeast and Mid Atlantic regions, Cullen and Dykman is strategically positioned to meet the changing needs and demands of our clients.

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