The petitioner resided in a nursing home and entered into a contract to sell the apartment that she owned and previously lived in. The petitioner than made an application for Medicaid benefits retroactive to a period in time before she entered into the sale contract. The state Medicaid agency counted the value of the apartment as an available resource which resulted in the petitioner being disqualified for Medicaid benefits. The petitioner claimed that the homestead exemption should apply (i.e., the value of the home should not count as an available resource) because the petitioner had the intent to return to the apartment as her home until the date of the execution of the sale contract. The court ruled for the petitioner based on the presumption in favor or recognizing the homestead exemption. In re Inglese, 121 A.D.3d 688, 939 N.Y.S.2d 155 (2014).