The Appellate Division, Second Department of the New York Supreme Court has affirmed a lower court ruling preserving the tax-exempt status of Playland Park in the City of Rye. In a decision issued April 16, 2025, the court upheld the September 2023 order that annulled the 2022 tax assessment on Playland Park and restored its tax exemption under Real Property Tax Law §406(1).

At issue was whether a management agreement between Westchester County and Standard Amusements, LLC affected the public park’s tax-exempt status. The City of Rye had attempted to revoke the exemption in May 2022, claiming the management agreement effectively transferred ownership of the property.

The court determined that Playland Park remains owned by the County, is held for public use, and was properly tax exempt. The decision clarified that the management agreement did not confer ownership to Standard Amusements but merely required them to operate the facility consistent with its use as a public park.

Alfred E. Donnellan and Nelida Lara of DelBello Donnellan Weingarten Wise & Wiederkehr, LLP represented Standard Amusements in the case. The appeal was drafted by Ms. Lara and argued by Mr. Donnellan before the Second Department on March 10, 2025. Read the Decision Here.