Search Rutgers Law Library N.J. Court Opinions

16 /usr/local/share/www/libweb/collections/courts/tax/16049-10.opn.html -- rank: 801

... property satisfied the requirements for an exemption set forth in N.J.S.A. 54:4-3.6 for tax year 2010. * I. Findings of Fact and Procedural ... property is entitled to an exemption under three provisions of N.J.S.A. 54:4-3.6. The relevant provisions of the statute provide an exemption from ... the moral and mental improvement of men, women and children . . . . [ N.J.S.A. 54:4-3.6 (the “moral and mental improvement” exemption)]. * * * all buildings actually ... the entire income therefrom is used for said charitable . . . purposes. [ N.J.S.A. 54:4-3.6 (the “charitable” exemption).] * * * all buildings actually used in the ... provide medical, nursing or personal care services to their residents . . . . [ N.J.S.A. 54:4-3.6 (the “hospital purposes” exemption).] In all three instances, the ... is exempt under the moral and mental improvement provision of N.J.S.A. 54:4-3.6. A claimant must demonstrate that: (1) it is organized ...

docket:	16049-10
court:	NJ Tax Court
decided:	2010-08-12
status:	unpublished
citation:
Document Size:	61277

17 The Borough of Hamburg v. Trustees of the Presbytery -- rank: 797

... Newton (“the Presbytery”) under the religious use provision of N.J.S.A. 54:4-3.6. The Presbytery is a tax-exempt religious organization filed under ... 2011. The Subject Property has since been listed for sale. N.J.S.A. 54:4-3.6. The Borough timely appealed to this court. For the reasons ... granting tax-exempt status to the Subject Property pursuant to N.J.S.A. 54:4-3.6. Facts 3 After an audit in 2011 , the tax assessor ... the County Board. Eligibility for tax exemption is governed by N.J.S.A. 54:4-3.6, which contains exemption for properties used for religious purposes, and ... the purposes on account of which the exemption is claimed . . . [ N.J.S.A. 54:4-3.6.] Tax exemption statutes such as N.J.S.A. 54:4-3.6 are strictly construed against those claiming exemption. New Jersey ...

docket:	10111-13
court:	NJ Tax Court
decided:	2015-02-11
status:	unpublished
citation:
Document Size:	59071

18 /usr/local/share/www/libweb/collections/courts/tax/000047-2016opn.opn.html -- rank: 792

... “Subject”) is ineligible for local property tax exemption under N.J.S.A. 54:4-3.6. This was because its owner, CentraState Healthcare Services, Inc. (� ... ” N.J. Const., Art. VIII, §1, ¶2. N.J.S.A. 54:4-3.6 (clause 8) authorizes local property tax exemption for buildings (and ... purposes on account of which the exemption is claimed.” N.J.S.A. 54:4-3.6.8 In Paper Mill Playhouse v. Township of Millburn, 95 ... the specified types of property owners and property uses in N.J.S.A. 54:4- 3.6. 10 The Township argues that CHSI fails to meet the ... incorporation ends an exemption inquiry. The court first notes that N.J.S.A. 54:4-3.6 which exempts buildings actually used for hospital purposes does not ... “be incorporated as associations not for pecuniary profit.” N.J.S.A. 54:4-3.6 (clause 5). Buildings owned by an entity “created ...

docket:
court:	NJ Superior Court Law/Chancery Division
decided:
status:
citation:
Document Size:	51830

19 International Schools Services, Inc. v. West Windsor Township -- rank: 792

... properly denied a tax exemption for 2002 and 2003 under N.J.S.A. 54:4-3.6. ISS has owned and occupied the West Windsor Township property ... one way—from ISS to the for-profit entities. 1. N.J.S.A. 54:4-3.6 exempts from taxation a building actually used by an entity ... denied International Schools Services, Inc. (ISS) a tax exemption under N.J.S.A. 54:4-3.6. ISS challenged the 2002 and 2003 property tax assessments imposed ... moral and mental improvement of men, women and children.” N.J.S.A. 54:4-3.6. For many years prior, the portion of the property owned ... the Township granted ISS a property tax exemption, pursuant to N.J.S.A. 54:4-3.6, for the portions of the Property actually occupied by ISS ... of the Paper Mill Playhouse test. Id. at 529. III. N.J.S.A. 54:4-3.6 governs the disposition of this case. It provides in ...

docket:	a-114-09
court:	superior court trial
decided:	2011-07-06
status:
citation:
Document Size:	111675

20 MIKVAH ASSOC. V. TOWNSHIP OF TEANECK -- rank: 777

... exemption under either basis, as a matter of law, under N.J.S.A. 54:4-3.6. For the 1 Kevin S. Englert, Esq., of Englert Law ... finds that the subject property is entitled to exemption under N.J.S.A. 54:4-3.6. Facts and Procedural History The undisputed facts are taken from ... and in each year thereafter seeking a tax exemption under N.J.S.A. 54:4-3.6. The County Board affirmed the assessor’s exemption denial for ... why the Subject property is entitled to the exemption under N.J.S.A. 54:4-3.6: (1) the Subject satisfies the statutory criteria for exemption as ... standards for the operation of mikvahs. Association claims that since N.J.S.A. 54:4-3.6 does not require that an entity have been incorporated under ... is a tax exempt entity for property tax purposes under N.J.S.A. 54:4-3.6. All of the facts regarding the location, ownership, and ...

docket:	015784-2014
court:	New Jersey Tax Court
decided:	2018-08-07
status:
citation:
Document Size:	41040

21 POMPTON LAKES SENIOR CITIZENS HOUSING CORP. v. BOROUGH OF POMPTON LAKES -- rank: 772

... exemption from taxation, under the “charitable purposes” provisions of N.J.S.A. 54:4-3.6, for a residence occupied by the superintendent of a * senior ... not received, or even applied for, a charitable exemption under N.J.S.A. 54:4-3.6. The relevant portions of this statute provide as follows: The ... because the superintendent’s residence can qualify for exemption under N.J.S.A. 54:4-3.6 only derivatively, based upon the operations of the Housing Complex ... which the superintendent’s residence would derive its exemption under N.J.S.A. 54:4-3.6, is not itself exempt under that statute. The taxpayer, therefore, seeks a derivative exemption under N.J.S.A. 54:4-3.6 where the underlying property, the Housing Complex, enjoys no exemption ... Complex has not formally qualified for and obtained exemption under N.J.S.A. 54:4-3.6, the Complex nevertheless serves a charitable purpose which supports ...

docket:	07588-95
court:
decided:	1997-02-25
status:
citation:	16 N.J. Tax 331
Document Size:	71277

22 /usr/local/share/www/libweb/collections/courts/tax/001137-2015opn.opn.html -- rank: 765

... requirements for an exemption from local property taxes pursuant to N.J.S.A. 54:4-3.6 for tax year 2015. The municipality argues that because plaintiff ... pre-tax year satisfies the statutory criteria set forth in N.J.S.A. 54:4-3.6, and not whether an Initial Statement seeking the exemption was ... qualifying for an exemption from local property taxes pursuant to N.J.S.A. 54:4-3.6. In September 2012, plaintiff, acting as the sole member of ... LLC] has satisfied two of the three statutory prongs under N.J.S.A. 54:4-3.6: namely, that the subject property is “actually and exclusively ... argument that 1785 Swarthmore, LLC satisfied the ownership element of N.J.S.A. 54:4-3.6 “because of its status as a wholly-owned subsidiary ... of the statutory elements for an exemption set forth in N.J.S.A. 54:4-3.6. In support of this motion, plaintiff alleges that the ...

docket:
court:	NJ Superior Court Law/Chancery Division
decided:
status:
citation:
Document Size:	35868

23 JOB HAINES HOME FOR THE AGED, Plaintiff v. TOWNSHIP OF BLOOMFIELD, -- rank: 765

... structure as of October 1, 1999. The controlling statute is N.J.S.A. 54:4-3.6, which exempts all buildings actually used in the work of ... and corporations organized exclusively for hospital purposes from property tax. N.J.S.A. 54:4-3.6. The statutory definition of “hospital purposes” includes health care ... court recognizes that exceptions to local property tax statutes like N.J.S.A. 54:4-3.6 are strictly construed, because they depart from the principle that ... October 1, 1999, thereby entitling it to an exemption under N.J.S.A. 54:4-3.6. 3 In order to do so, taxpayer must first show ... that it is organized exclusively for a tax exempt purpose. N.J.S.A. 54:4-3.6. The definition of exempt purposes under N.J.S.A. 54:4-3.6 includes “all buildings actually used in the work ...

docket:	01135-00
court:
decided:	2001-02-16
status:
citation:	19 N.J. Tax 408
Document Size:	61545

24 HUNTERDON MEDICAL CENTER v. READINGTON TOWNSHIP, -- rank: 765

... for hospital purposes and therefore qualified for tax exemption under N.J.S.A. 54:4-3.6. The facilities in issue are a Wellness Center (the � ... of the portion leased to the cardiology practice) pursuant to N.J.S.A. 54:4-3.6, which provides in relevant part as follows: The following property ... the purposes on account of which the exemption is claimed . . . . [ N.J.S.A. 54:4-3.6.] This statute establishes the following three criteria that must be ... hospital purposes, HMC did not satisfy the organizational requirement of N.J.S.A. 54:4-3.6. A similar argument was asserted by the defendant municipality in ... the primary users of all of its equipment and facilities. N.J.S.A. 54:4-3.6 does not require that, in order to qualify for exemption ... Appellate Division denied the exemption to the clinic building because N.J.S.A. 54:4-3.6, as then in effect, required that the entire building ...

docket:	01064-00
court:
decided:	2005-05-11
status:
citation:
Document Size:	111144

25 OPTIONS IMAGINED, ETC. VS. PARSIPPANY-TROY HILLS TOWNSHIP -- rank: 765

... and children, as set forth A-1144-22 2 in N.J.S.A. 54:4-3.6.[1] Pursuant to Options' amended Certificate of Incorporation [(CI)], upon ... square feet of livable area; it was assessed for 1 N.J.S.A. 54:4-3.6 states, in part: The following property shall be exempt from ... and occupying them as aforesaid, are not conducted for profit . . . . [N.J.S.A. 54:4-3.6.] A-1144-22 3 $150,000 for all years under ... improvement of men, women[,] and children, as set forth in N.J.S.A. 54:4-3.6. Beginning in 2019, and continuing into 2021, Options filed three ... regarding 'whether a property qualifies for [a tax] exemption under N.J.S.A. 54:4-3.6.'11 Options Imagined, 33 N.J. Tax at 137. 11 ... three criteria for whether a property qualifies for exemption under N.J.S.A. 54:4-3.6: (1) the owner of the property must be organized ...

docket:	a1144-22
court:	appellate
decided:	2024-04-15
status:	Unpublished
citation:
Document Size:	33535

26 Black United Fund of New Jersey v. City of East Orange -- rank: 765

... S.A. 54:4-3.64 (Green Acres Exemption), and N.J.S.A. 54:4-3.6 (Charitable Purpose or Moral and Mental Improvement of Men, Women ... statutes for 1996. With respect to qualification for exemption under N.J.S.A. 54:4-3.6, the question for the court is whether plaintiff meets the ... year. III. Charitable Purposes Exemption/Moral and Mental Improvement Exemption N.J.S.A. 54:4-3.6 provides in pertinent part: The following property shall be exempt ... which the exemption is claimed.... The Supreme Court has summarized N.J.S.A. 54:4-3.6 as requiring the entity seeking the exemption to meet three ... organized exclusively for purposes exempt from taxation by virtue of N.J.S.A. 54: 4-3.6. Its certificate of incorporation provides that its purpose is to ... purposes, while commendable, are not identified as exempt purposes in N.J.S.A. 54:4-3.6. Distributing funds to other organizations, even those that might ...

docket:	08762-96
court:
decided:	1998-07-20
status:
citation:	17 N.J. Tax 446
Document Size:	66639

27 THE PRESBYTERIAN HOME AT PENNINGTON, INC v. THE BOROUGH OF PENNINGTON -- rank: 757

... appeal, we consider the interpretation of a 1993 amendment to N.J.S.A. 54:4-3.6, which declares that the real property of various health care ... was not operated for hospital purposes within the meaning of N.J.S.A. 54:4-3.6. Ibid. In her opinion, the judge examined PHP's exemption ... facility did not qualify for a property tax exemption under N.J.S.A. 54:4-3.6 because it was not operated for hospital purposes within the ... reasonably allocable as a health care facility for the elderly. [ N.J.S.A. 54:4-3.6 (emphasis added).] The paragraph that elucidates 'hospital purposes' was added ... necessary for a nonprofit corporation to secure an exemption under N.J.S.A. 54:4-3.6. Applying the provision of N.J.S.A. 54:4-3.6 that pertains to nonprofit corporations organized for the moral ...

docket:	a6061-06
court:	superior court appellate division
decided:	2009-08-10
status:	Published
citation:	409 N.J. Super. 166 976 A.2d 413
Document Size:	69841

28 CENTER FOR MOLECULAR MEDICINE AND IMMUNOLOGY v. TOWNSHIP OF BELLEVILLE, -- rank: 753

... property for $4,231,900 against CMMI. Relying solely on N.J.S.A. 54:4-3.6, which exempts certain nonprofit organizations, CMMI appealed unsuccessfully to the ... under N.J.S.A. 54:4-3.3 or N.J.S.A. 54:4-3.6, which it believed turned on whether the property is owned ...

docket:	a5843-00
court:	njappellate
decided:	2003-01-17
status:	published
citation:	357 N.J. Super. 41
Document Size:	32988

29 THE COMMUNITY LEAGUE, INC. v. CITY OF NEWARK -- rank: 750

... property was exempt from local property taxes in accordance with N.J.S.A. 54:4-3.6 under the prior owner. Subsequent to the change in title ... 2009 to December 2009. Both parties agree that pursuant to N.J.S.A. 54:4-3.6, plaintiff is entitled to a property tax exemption, and defendant ... “condition precedent to the allowance of an exemption under N.J.S.A. 54:4-3.6.” 1 N.J. Tax at 268. The court reasoned ...

docket:	19896-10
court:
decided:	2011-09-30
status:
citation:
Document Size:	35577

30 /usr/local/share/www/libweb/collections/courts/tax/10868-16.opn.html -- rank: 748

... parsonage occupied by an officiating clergyman within the meaning of N.J.S.A. 54:4-3.6. There is no dispute that plaintiff, a religious corporation, owns ... taxes for tax year 2016 as a parsonage pursuant to N.J.S.A. 54:4-3.6. On September 24, 2015, the municipal tax assessor denied the ... judgment. The Legislature provided a parsonage exemption through enactment of N.J.S.A. 54:4-3.6. That statute provides an exemption for “the buildings, not ... with the accessory buildings located on the same premises . . . .” N.J.S.A. 54:4-3.6. The exemption includes the land, not to exceed five acres ... institution claiming the exemption owns the property in question . . . .” N.J.S.A. 54:4-3.6. Statutory construction begins with the statute’s plain language. Merin ... question” when the statutory provisions are applied. No portion of N.J.S.A. 54:4-3.6 links an award of the parsonage exemption to the ...

docket:
court:	NJ Superior Court Law/Chancery Division
decided:
status:
citation:
Document Size:	46357