Court Rules Playland Park Tax Exempt During Standard Amusements Contract

Press release from the Westchester County Government:

The Appellate Division of the New York State Supreme Court has ruled that Playland Park in the City of Rye was tax exempt during the period of time the Park was being operated by Standard Amusements, resulting in a $3.6 million tax bill.

Westchester County Executive Ken Jenkins said: “Westchester County has always maintained that Playland Park should have never been removed from tax exempt status by the City of Rye. The unnecessary legal expenses, the consequences of the self-inflicted negative financial impact to both the City of Rye and the Rye School District on this ill-advised change of tax status cannot be understated.”

In a letter sent to the Westchester County Tax Commission dated May 2022, the City of Rye notified the County of the change in tax exempt status for Playland, and announced it would be sending Standard Amusements a tax bill of $3.6 million. At that time, the City of Rye argued that because Playland Park was being operated under contract and not for public use, the Park was taxable.

The Appellate Division of New York State Supreme Court rejected the City of Rye’s appeal this week, stating that because the County did not officially transfer ownership of the Park to Standard Amusements, and the Park was being operated under contract as a public park, the removal of the tax exemption for Playland Park by the City of Rye was not justified.

Read the full Supreme Court Ruling

This press release was produced by the Westchester County Government. The views expressed here are the author’s own.