Syracuse University's ongoing battle to maintain tax-exempt status for its Schine Student Center has finally come to a head, with a recent ruling from the Appellate Court judges in favor of the university. This decision marks a significant victory for SU, as it means the city of Syracuse has failed to provide sufficient evidence to tax the student center. The court's opinion, released on June 5, 2026, highlights the university's successful argument that the building should remain tax-exempt.
The dispute began in 2022 when the city of Syracuse decided to tax the Schine Student Center, citing renovations and new dining options as reasons for reassessment. The city valued the center at $18 million, with $1.6 million deemed taxable, amounting to approximately $62,000 in annual taxes. Syracuse University, however, strongly contested this decision, arguing that the center serves a crucial educational purpose and should be exempt from taxation.
The case took an interesting turn when the city's lawyer, Trevor McDaniel, was fired by Syracuse Corporation Counsel Sue Katzoff over his handling of a different property tax case. This led to a significant development as the city did not send a lawyer to the April 10 oral arguments before the Fourth Appellate Division judges. SU's lawyer, Zachary Schauf, argued that the food court at Schine meets the non-profit exemption status, as it is open to the public and generates revenue, which furthers the university's educational mission.
The court's opinion supports SU's stance, stating, 'Petitioner met its burden of establishing that the entirety of the subject property is used exclusively in furtherance of its educational purpose.' This ruling is a testament to the university's persistence and legal strategy, as it has spent four years fighting to keep the student center tax-exempt. The city's disappointment in the decision is evident, but the university's victory is a significant one, ensuring the financial burden on students and the university is alleviated.
This case highlights the complexities of property tax laws and the importance of educational institutions' advocacy for their tax-exempt status. Syracuse University's win serves as a reminder that legal battles can be long and challenging, but with the right arguments and persistence, educational institutions can protect their financial autonomy. As the city reviews and analyzes the decision, the future of the Schine Student Center's tax status remains uncertain, but for now, Syracuse University can breathe a sigh of relief.
