A plaintiff cemetery association (cemetery) owned 63.5 acres on the north side of a road (North Parcel) and approximately 12.5 acres on the south side of the road (South Parcel). In 1963, the town amended its zoning ordinance to bar the expansion of cemeteries in town. In 1990, the cemetery sought site plan approval to build a mausoleum on the North Parcel. The town board denied the application. The cemetery then commenced an Article 78 proceeding. A court vacated the town board’s decision. Thereafter, the town issued “ordinances that restricted construction of new cemetery buildings.” After filing two additional lawsuits, the parties reached a settlement in 1995 and the cemetery built a mausoleum in 1999.

In 2001, the cemetery sought a building permit for a caretaker cottage to be built on the South Parcel. The town Building Inspector (Building Inspector) approved the application. In 2013, the cemetery submitted another building application to replace the existing caretaker’s cottage with a new cottage that would incorporate a garage for vehicles, equipment, materials and supplies. The Building Inspector denied the application, but suggested that the cemetery apply for a variance. The cemetery appealed the Building Inspector’s decision to a Zoning Board of Appeals (ZBA).