Search Rutgers Law Library N.J. Court Opinions

106 NEW JERSEY DIVISION OF FIRE SAFETY v. MESIVTA KESER TORAH OF CENTRAL JERSEY -- rank: 525

... J. Tax 314 , 327 n.1 (Tax 2008); see also N.J.S.A. 54:4-3.6. We do not address the issue of the grantors' liability ...

docket:	a3964-12
court:	NJ Superior Court Appellate Division
decided:	2014-12-05
status:	unpublished
citation:
Document Size:	49519

107 CHABAD OF OLD TAPPAN INC v. BOROUGH OF OLD TAPPAN -- rank: 520

... the officiating clergyman of Chabad's congregation as defined by N.J.S.A. 54:4-3.6. The home is occupied by Rabbi Menachen M. Lewis, the ... be used to strip a property tax exemption granted by N.J.S.A. 54:4-3.6, Judge Andresini concluded Chabad's property qualified as a parsonage ...

docket:	a4375-18
court:	NJ Superior Court Appellate Division
decided:	2020-04-27
status:	Unpublished
citation:
Document Size:	16636

108 ATLANTIC CITY OPERA THEATER v. CITY OF ATLANTIC CITY, -- rank: 518

... pushed to the side to allow for greater seating capacity. N.J.S.A. 54:4-3.6 which governs this case, provides in pertinent part: The following ... requires ownership of the property to obtain a tax exemption. N.J.S.A. 54:4- 3.6 (second sentence). In Savage Mills Enters., the non-profit entity ...

docket:	13513-18
court:	NJ Tax Court
decided:	2021-12-16
status:	Unpublished
citation:
Document Size:	26285

109 JAMES F. WALTERS v. YMCA -- rank: 513

... N.J. Super. 71 , 72-73 (App. Div. 1949) (quoting N.J.S.A. 54:4-3.6). This standard admittedly is similar to the language of the ...

docket:	a1130-15
court:	NJ Superior Court Appellate Division
decided:	2016-08-16
status:	unpublished
citation:
Document Size:	73718

110 BLACK UNITED FUND OF NEW JERSEY, INC. v. CITY OF EAST ORANGE, -- rank: 513

... Court dismissing its claim for a tax exemption pursuant to N.J.S.A. 54:4-3.6 for the 1996 tax year for certain real property in ... establish that BUF is organized exclusively for exempt purposes under N.J.S.A. 54:4-3.6.     Plaintiff owns real property at 132 South Harrison Street, block ... with the tax assessor for a property tax exemption under N.J.S.A. 54:4-3.6 (Charitable Purpose or Moral and Mental Improvement of Men, Women ... held that BUF was not eligible for an exemption under N.J.S.A. 54:4-3.6 because the organization's certificate of incorporation and bylaws do ... 3), and make no mention of the exempt purposes under N.J.S.A. 54:4-3.6, are insufficient to warrant a property tax exemption under the ... instant appeal apply only to BUF's exemption claim under N.J.S.A. 54:4-3.6. This archive is a service of Rutgers School of ...

docket:	A1388-99
court:	NJ Superior Court Appellate Division
decided:	2001-05-09
status:	published
citation:	339 N.J. Super. 462
Document Size:	10117

111 UNITED PENTECOSTAL CHURCH OF CAMDEN, INC. VS. CITY OF CAMDEN -- rank: 506

... assessment A-1648-22 4 and payment of property taxes. N.J.S.A. 54:4-3.6. After Michelle and Robin transferred the property to their own ...

docket:	a1648-22
court:	appellate
decided:	2024-03-26
status:	Unpublished
citation:
Document Size:	23823

112 BMW OF NORTH AMERICA, LLC v. BOROUGH OF WOODCLIFF LAKE -- rank: 506

... holding that property may qualify for charitable use exemption under N.J.S.A. 54:4-3.6 despite violation of local zoning ordinance). The assessor’s imposition ...

docket:	04237-06
court:	NJ Tax Court
decided:	2013-12-17
status:	unpublished
citation:
Document Size:	74885

113 ENGLISHTOWN SYNAGOGUE INC v. TOWNSHIP OF WEST ORANGE -- rank: 503

... December 2008. Plaintiff's property qualified for tax exemption under N.J.S.A. 54:4-3.6, but defendant West Orange had denied the exemption because plaintiff ... plaintiff's application met the requirements of the exemption statute. N.J.S.A. 54:4-3.6 provides tax-exempt status to "all buildings actually used in ...

docket:	a3214-09
court:	NJ Superior Court Appellate Division
decided:	2011-12-06
status:	unpublished
citation:
Document Size:	15312

114 GOURMET DINING, LLC v. UNION TOWNSHIP -- rank: 498

... by finding the property is not exempt from taxation under N.J.S.A. 54:4- 3.6. This statute provides in pertinent part, that [t]he following ... Gourmet Dining is not subject to local property taxation under N.J.S.A. 54:4-3.6. A-4799-17T3 17 V. Gourmet Dining and the University ...

docket:	a4799-17
court:	NJ Superior Court Appellate Division
decided:	2019-05-31
status:	Published
citation:	459 N.J.Super. 323 210 A.3d 917
Document Size:	33830

115 CHAI CENTER FOR LIVING JUDAISM v. TOWNSHIP OF MILLBURN -- rank: 496

... exemption for the tax years 2010 and 2011 pursuant to N.J.S.A. 54:4-3.6. That provision allows an exemption for property which is owned by a corporation "organized exclusively for religious purposes," N.J.S.A. 54:4-3.6, and used exclusively for the organization's non-profit religious ... f the taxpayer complies with the requirements of the Statute [ N.J.S.A. 54:4-3.6], it is entitled to the exemption from real property taxes ... Center was entitled to a religious-purpose tax exemption under N.J.S.A. 54:4-3.6. Affirmed. 1 The Center applied for a parsonage exemption for tax year 2010. See N.J.S.A. 54:4-3.6 (granting an exemption for "the buildings, not exceeding two, actually ...

docket:	a0069-12
court:	NJ Superior Court Appellate Division
decided:	2013-04-04
status:	unpublished
citation:
Document Size:	12675

116 FRIENDS OF AHI EZER CONGREGATION, INC. v. CITY OF LONG BRANCH -- rank: 491

... is exempt from local property * tax as a parsonage under N.J.S.A. 54:4-3.6 and, in the alternative, contests its valuation. The subject property ... by the synagogue and the nursing home for his services. N.J.S.A. 54:4-3.6 provides in relevant part: The following property shall be exempt ... case before according tax exemption as a parsonage pursuant to N.J.S.A. 54:4-3.6 are: (l) the building(s) must be occupied as a ... exempt status. A statute which grants an exemption, such as N.J.S.A. 54:4-3.6, must be strictly construed and “all doubts are resolved ... plaintiff’s claim for exemption of the subject property under N.J.S.A. 54:4-3.6 must be denied. Under the circumstances there is no reason ...

docket:	07501-95
court:
decided:	1997-06-19
status:
citation:	16 N.J. Tax 591
Document Size:	35458

117 CONGREGATION AHAVATH TORAH v. ENGLEWOOD CITY -- rank: 486

... residence used by a cantor. The claim is made under N.J.S.A. 54:4-3.6, which allows an exemption (the “Parsonage Exemption”) for up ... the use of the cantor qualifies for the Parsonage Exemption. N.J.S.A. 54:4-3.6, in pertinent part, provides an exemption for “ the buildings ... under the statute, as evidenced by the 1962 amendment to N.J.S.A. 54:4-3.6, which increased the number of buildings that may be exempted ... plaintiff Congregation of Ahavath Torah allowing the Parsonage Exemption under N.J.S.A. 54:4-3.6 for the residence occupied by Cantor Konikov. This archive is ...

docket:	04020-99
court:
decided:	2004-01-23
status:
citation:	21 N.J. Tax 318
Document Size:	30605

118 DISABILITIES RESOURCE CENTER/ ATLANTIC AND CAPE MAY, INC. v. CITY OF SOMERS POINT -- rank: 484

... Cape May, Inc. is exempt from property taxes pursuant to N.J.S.A. 54:4-3.6. We affirm.     The facts which gave rise to the dispute ... the property was entitled to a tax exemption pursuant to N.J.S.A. 54:4-3.6.     Initially, three alternative grounds for tax exemption pursuant to the ... generally to tax exemptions for property of nonprofit organizations. See N.J.S.A. 54:4-3.6.     In relevant part, that statute provides as follows: all property ... feeble minded, mentally retarded, or idiotic men, women or children . . . [ N.J.S.A. 54:4-3.6.]     This section of the exemption is but a small part ... charitable, benevolent or religious purposes." [ Id. at 195-96 (quoting N.J.S.A. 54:4-3.6).]     The defendant concedes that plaintiff here qualifies as a nonprofit ...

docket:	a4760-02
court:	njappellate
decided:	2004-07-08
status:	published
citation:	371 N.J. Super. 1
Document Size:	28047

119 Terry Kuchera v. Jersey Shore Family Health -- rank: 471

... for “charitable purposes,” based on the interpretation of N.J.S.A. 54:4-3.6, as adopted by Presbyterian Homes v. Division of Tax Appeals ... post-admission, constitutes a presumptive core “hospital purpose” under N.J.S.A. 54:4-3.6. Our definition amplifies the more abbreviated explanation of “hospital purposes” previously articulated in connection with N.J.S.A. 54:4-3.6 applications. [ Ibid. ] The Court also held that the site of ...

docket:	A-60-13
court:	NJ Supreme Court
decided:	2015-03-31
status:
citation:	221 N.J. 239 111 A.3d 84
Document Size:	74837

120 PHILLIPSBURG RIVERVIEW ORGANIZATION, INC v. TOWN OF PHILLIPSBURG -- rank: 466

... arts center, satisfied the third prong for an exemption under N.J.S.A. 54:4-3.6, i.e. , that the operation and use of the property ... N.J. at 15 (internal quotation marks and citation omitted). N.J.S.A. 54:4-3.6 requires, in pertinent part as to the third prong, that ... its exempt purpose and thus satisfied the first prong of N.J.S.A. 54:4-3.6. Based on his finding of disqualification under the third prong ...

docket:	a2480-11
court:	NJ Superior Court Appellate Division
decided:	2013-04-30
status:	unpublished
citation:	27 N.J.Tax 188
Document Size:	22066