DECISION ORDER
ORDERED that the judgment is reversed, on the law, with costs, the petition is denied, the determination is confirmed, and the proceeding is dismissed on the merits.
The judgment must be reversed because there was a rational basis for the determination of the Town of Eastchester Board of Assessment Review that the petitioner failed to establish its entitlement to an exemption from real estate taxes ( see, Matter of Marble Masonic Historical Society v. Tuckahoe Assessment Review Board, 262 A.D.2d 487 [decided herewith]).