Section 351. Policy and purposes of article

It is hereby declared that the
  provision of new and improved community senior  citizens  facilities  is
  necessary  to  care for the increasing number of persons who are in need
  of programs and services  for  the  aging.  Such  facilities  should  be
  located  close  to  the  people  they  serve  and  should supplement the
  programs and services provided for such persons by the  office  for  the
  aging pursuant to title one of article two of the elder law.
    It  is  hereby further declared that non-profit corporations should be
  created  to  construct,  acquire,  reconstruct,  rehabilitate,  own  and
  operate  such  facilities and that provision should be made for mortgage
  loan participation by the New York state housing finance agency in order
  to ensure that the full resources of the private  enterprise  sector  of
  the economy may be made available for this purpose; that there is a need
  for  public  assistance  to  such  corporations  by  the granting of tax
  exemption; that it is the policy of the state to promote  the  provision
  of  senior citizens facilities by such non-profit corporations; and that
  such provision is a public use and purpose.