Matter of Dudley v. Kerwick – Case Brief Summary (New York)

In Matter of Dudley v. Kerwick (52 NY2d 542, 547, 421 NE2d 797, 439 NYS2d 305 [1981]), taxpayer standing was found for individual taxpayers in the Town of Hardenburgh to challenge the town assessor's "wholesale religious exemptions from taxation granted to other property owners."

Where the petitioners accused the assessor of "virtually ignoring statutory guidelines in granting exemptions to Universal Life Church members," standing was granted, the court noting that the "Legislature, not the assessor has authority to create grounds for exemption from taxation." (Dudley, 52 NY2d at 551.)