Ordered that the judgment is affirmed insofar as appealed from, with costs.
The record supports the Supreme Court's determination that the petitioner was not entitled to a tax exemption pursuant to RPTL 420-a (1). The petitioner failed to demonstrate that its property was used exclusively for one or more of the exempt purposes set forth in RPTL 420-a (1) (a) ( see Matter of Yeshivath Shearith Hapletah v. Assessor of Town of Fallsburg, 79 NY2d 244, 249; Matter of Swedenborg Found. v. Lewisohn, 40 NY2d 87, 93-94; Matter of Association of Bar of City of N.Y. v. Lewisohn, 34 NY2d 143, 153). Thus, there was a rational basis for the determination of the Board of Assessment Review of the Town of Carmel that the petitioner failed to establish entitlement to an exemption from real estate taxes ( see RPTL 420-a; Matter of Pell v. Board of Educ. of Union Free School Dist. No. 1 of Towns of Scarsdale Mamaroneck, Westchester County, 34 NY2d 222, 230-231; Matter of Marble Masonic Historical Socy. v. Tuckahoe Assessment Review Bd., 262 AD2d 487, 488).