You say hotel, court says church

In New York, a retreat center won its property tax exemption in court. The group argued that its 46-acre facility was used for "days of recollection, retreat, pilgrimages, shrines, mass, and adoration benediction."

Matter of the Eternal Flame of Hope Ministries v. King,

Nonprofit organizations should review their property tax exemptions to assure that they do not lose it inadvertently. Further, non-use will automatically lose the tax exemption.