Search Rutgers Law Library N.J. Court Opinions

31 OCEAN GROVE CAMP MEETING ASS'N OF: THE UNITED METHODIST CHURCH, v. TOWNSHIP OF NEPTUNE -- rank: 745

... claimed that the Subject was entitled to an exemption under N.J.S.A. 54:4-3.6. In Count Two, it challenged the assessment as exceeding the ... N.J. Super. 462 (App. Div. 2001). (4) Exemption under N.J.S.A. 54:4-3.6 N.J.S.A. 54:4-3.6 exempts buildings which are used for certain specified purposes, and ... breakfast or any other commercial hostelry. The plain language of N.J.S.A. 54:4-3.6 per se bars an entity covered by that statute from ... furtherance of the group’s for-profit activity. As such, N.J.S.A. 54:4-3.6 does not destroy the building’s claim or entitlement for ... noted above, the Legislature expressly permits an entity covered by N.J.S.A. 54:4-3.6 to charge fees for use and occupation of its ...

docket:	13693-17
court:	NJ Tax Court
decided:	2021-04-20
status:	Published
citation:
Document Size:	59047

32 Jersey Shore Medical Center v. Neptune Township -- rank: 738

... child care center, are exempt from local property taxation under N.J.S.A . 54:4-3.6 as property used for hospital purposes. According to the parties ... Shore has generally been exempt from local property taxes under N.J.S.A . 54:4-3.6. For the 1992 tax year, however, the Neptune Township tax ... corporations ... using and occupying them ... are not conducted for profit .... [ N.J.S.A . 54:4-3.6] In order to succeed in its claim for tax exemption ... Health Affiliates. Jersey Shore is correct. The last sentence of N.J.S.A. 54:4-3.6 requires that the entity claiming the exemption must own the ... purposes fall within the various exempt purposes set forth in N.J.S.A. 54:4-3.6. The underlying rationale for the exemptions is as a " quid ... suggestion that, when the Legislature separated the pertinent portion of N.J.S.A. 54:4-3.6 into three parts, one for entities formed for moral ...

docket:	00564-93
court:
decided:	1994-04-13
status:
citation:	14 N.J. Tax 49
Document Size:	89579

33 New Jersey Carpenters Apprentice Training and Education Fund v. Borough of Kenilworth -- rank: 738

... Education Fund is exempt from real property taxation pursuant to N.J.S.A. 54:4-3.6. ���� N.J.S.A. 54:4-3.6 (section 3.6) exempts from real property taxation any building ... by the Fund does not qualify as a "school" under N.J.S.A. 54:4-3.6 and is operated primarily to benefit a particular profit-making ... The opinion of the Court was delivered by GARIBALDI, J. ���� N.J.S.A. 54:4-3.6 exempts from real property taxation any building that (l) is ... in this case is whether that building is exempt under N.J.S.A. 54:4-3.6. I ����The Fund is a Taft-Hartley trust fund created ... from real-estate taxes for the training center pursuant to N.J.S.A. 54:4-3.6. The Fund claimed that it was operating a school ...

docket:	a-12-96
court:	njsupreme
decided:	1996-12-17
status:
citation:	147 N.J. 171
Document Size:	57529

34 COMMUNITY ACCESS UNLIMITED v. CITY OF ELIZABETH, -- rank: 735

... CAU seeks an exemption from local property taxation pursuant to * N.J.S.A. 54:4-3.6 arguing that: (1) it is an entity exclusively organized and ... 2) organized for a charitable purpose, within the meaning of N.J.S.A. 54:4-3.6. Moreover, even if CAU is doing something that might qualify ... respect to a material fact. The applicable exemption statute is N.J.S.A. 54:4-3.6, which provides in pertinent part: The following property shall be ... the purposes on account of which the exemption is claimed . . . [ N.J.S.A. 54:4-3.6]. Tax exemption statutes are to be strictly construed against those ... be exempt from taxation. To be exempt from taxation under N.J.S.A. 54:4-3.6, CAU must meet three requirements. First, CAU must be organized ... and mental improvement of men women and children pursuant to N.J.S.A. 54:4-3.6. 9 The court now turns to the question of ...

docket:	00058-02
court:
decided:	2003-10-06
status:
citation:	21 N.J. Tax 604
Document Size:	54810

35 /usr/local/share/www/libweb/collections/courts/tax/008640-2016opn.opn.html -- rank: 731

... used for such purposes, and therefore, is tax-exempt under N.J.S.A. 54:4-3.6. Defendant (“City”) claims that no exemption is warranted for ... at Woodstown, 12 N.J. Tax 197 , 203 (Tax 1992). N.J.S.A. 54:4-3.6 grants local property tax exemption to land and building depending ... organizational documents, the court is satisfied that for purposes of N.J.S.A. 54:4-3.6, WSCC was organized for furthering the “moral and mental ... for purposes which are not themselves exempt from taxation.” N.J.S.A. 54:4-3.6. The fact that the for-profit contractor was not paying ... status, since such status has no bearing for purposes of N.J.S.A 54:4-3.6. Additionally, the court’s findings are not in any manner ... exemption. “Vacant land is entitled to no exemption under N.J.S.A. 54:4-3.6.” Salvation Army v. Township of Alexandria, 2 N. ...

docket:
court:	NJ Superior Court Law/Chancery Division
decided:
status:
citation:
Document Size:	48785

36 MESIVTA OHR TORAH OF LAKEWOOD v. TOWNSHIP OF LAKEWOOD, -- rank: 723

... has been treated as a tax exempt school pursuant to N.J.S.A. 54:4-3.6 since 1995. It was not until September 28, 2006, a ... not critical to the court’s analysis, as nothing in N.J.S.A. 54:4-3.6 or judicial precedents requires that a congregation allow members of ... omitted). 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 ... caution when determining whether a congregation exists for purposes of N.J.S.A. 54:4-3.6. A simple standard, requiring little intrusive inquiry controls the determination ... independent synagogue at the facility. There is no requirement in N.J.S.A. 54:4-3.6 that a house of worship occupy the entire building ...

docket:	08580-07
court:
decided:	2008-12-10
status:
citation:
Document Size:	61887

37 THE CENTER FOR MOLECULAR MEDICINE AND IMMUNOLOGY, Plaintiff v. TOWNSHIP OF BELLEVILLE, -- rank: 718

... either N.J.S.A. 54:4-3.3 or N.J.S.A. 54:4-3.6. Those two statutes are mutually exclusive. Thus, analysis under section ... S.A. 54:4-3.3. Accordingly, no analysis under N.J.S.A. 54:4-3.6 is required. As a result, the property is exempt from ... point, the court pointed to the apportionment language present in N.J.S.A 54:4-3.6 as an example. Essex County v. City of East Orange ...

docket:	00767-98
court:
decided:	2001-05-02
status:
citation:	19 N.J. Tax 342
Document Size:	57411

38 Chai Lifeline, Inc. v. Township of Mahwah -- rank: 718

... or not the subject property is exempt from taxation under N.J.S.A. 54:4-3.6. For the reasons stated more fully below, summary judgment is ... is not entitled to a real property tax exemption under N.J.S.A. 54:4-3.6. In support of its motion, the Township relies on case ... the tax assessor and not for its precedential value. 4 N.J.S.A. 54 :4-3.6 3 property that is otherwise qualified for farmland assessment could ... granting Chai Lifeline its requested real property tax exemption under N.J.S.A. 54:4-3.6. In opposition to the defendant’s motion, Chai Lifeline argues ... for exemption to demonstrate that the criteria is met. Ibid. N.J.S.A. 54:4-3.6 explicitly lists persons and property exempt from taxation property. In ... question and is organized under the laws of this State… [ N.J.S.A. 54:4-3.6 (emphasis added)] In order to qualify for a real ...

docket:	010004-16
court:	NJ Tax Court
decided:	2019-03-29
status:	Unpublished
citation:
Document Size:	29974

39 ADVANCE HOUSING, INC AND ADVANCE HOUSING 2000 v. TOWNSHIP OF TEANECK -- rank: 716

... the Tax Court denying them real property tax exemptions under N.J.S.A. 54:4-3.6 for tax years 2002 through 2004 for properties they own ... by Advance Housing and Advance 2000 from taxation pursuant to N.J.S.A. 54:4-3.6, they filed tax appeals with the Bergen County Board of ... claim exemption from real estate taxation under four sections of N.J.S.A. 54:4-3.6: (1) the provisions related to those who are "feebleminded," "idiotic ... the defendant municipalities under the "feebleminded" exemption then contained in N.J.S.A. 54:4-3.6. On December 17, the judge signed an order granting partial ... of this appeal turns on the interpretation and application of N.J.S.A. 54:4-3.6. During the tax years at issue on this appeal, the ... other purpose and does not exceed five acres in extent. [ N.J.S.A. 54:4-3.6 (emphasis added). 3 ] In his June 23, 2009 oral ...

docket:	a0728-09
court:	NJ Superior Court Appellate Division
decided:	2011-10-04
status:	published
citation:	422 N.J. Super. 317 28 A.3d 841
Document Size:	55359

40 1711 THIRD AVENUE INC. v. CITY OF ASBURY PARK -- rank: 711

... plaintiff 1711 Third Avenue, Inc. seeks exemption from tax under N.J.S.A. 54:4-3.6. Plaintiff claims that its property located at 1711 Third Avenue ... minded, mentally retarded, or idiotic men women, or children . . . .” N.J.S.A. 54:4-3.6. The Monmouth County Board of Taxation denied the exemption and ... tenants are mentally ill. To qualify for tax exemption under N.J.S.A. 54:4-3.6 as a property used for the moral and mental improvement ... tax is not one of the enumerated exempt purposes in N.J.S.A. 54:4-3.6, and the organizational test requires that an entity be organized ... one or more of the enumerated purposes set forth in N.J.S.A. 54:4-3.6. Jersey Shore Med. Ctr. v. Neptune Tp. , 14 N.J ... in plaintiff’s certificate. There is no general exemption in N.J.S.A. 54:4-3.6 for entities organized for educational purposes. See Secondary Sch. ...

docket:	08030-95
court:
decided:	1996-10-16
status:
citation:	16 N.J. Tax 174
Document Size:	43480

41 THE NEW JERSEY ASSOCIATION OF SCHOOL BUSINESS OFFICIALS, INC., v. HAMILTON TOWNSHIP -- rank: 711

... the moral and mental improvement of men, women and children. N.J.S.A. 54:4-3.6. For the following reasons, I conclude that the property is ... whether it is exempt for local property taxation pursuant to N.J.S.A. 54:4-3.6. Presbyterian Homes of the Synod of New Jersey v. Division ... A. 54:32B-9(b) are different than those of N.J.S.A. 54:4-3.6. Although n.j.s.a. 54:32b-9(b) provides ... by nonprofit corporations organized and operated exclusively for educational purposes, N.J.S.A. 54:4-3.6 does not exempt entities organized for purposes related to education ... requirements for the moral and mental improvement exemption provided by N.J.S.A. 54:4-3.6 were set forth in Paper Mill Playhouse v. Millburn , supra ... children, that was not its exclusive purpose, as required by N.J.S.A. 54:4-3.6. Id. at 478. Although the plaintiff had functions and ...

docket:	04503-03
court:
decided:	2005-08-08
status:
citation:
Document Size:	57151

42 RUSSELL E. STODDARD v. RUTGERS, THE STATE UNIVERSITY -- rank: 711

... for the president of the university was exempt pursuant to N.J.S.A. 54:4-3.6 as then in effect (exempting property “actually used for ... entitled to exemption as buildings actually used for colleges under N.J.S.A. 54:4-3.6). Rutgers also relies upon the statutory authority granted to it ... test for exemption of property owned by private entities under N.J.S.A. 54:4-3.6 is whether the profits can find their way into anyone� ...

docket:	03703-08
court:
decided:	2008-08-01
status:
citation:
Document Size:	49197

43 Chai Center for Living Judaism v. Township of Millburn -- rank: 709

... is tax-exempt for tax years 2010 and 2011 under N.J.S.A. 54:4-3.6. Defendant (“Millburn”) opposed the motion claiming there are material ... of religious services. Chai Center is eligible for exemption under N.J.S.A. 54:4-3.6 regardless of the fact that it had claimed exemption as ... 2,017,700. Millburn did not file any counterclaim. FINDINGS N.J.S.A. 54:4-3.6 permits an exemption from local property tax if the property ... Tax at 331 (“[t]here is no requirement in N.J.S.A. 54:4-3.6 that a house of worship occupy the entire building in ... 2003), the Tax Court used the “broader” exemption in N.J.S.A. 54:4-3.6 for religious uses even after it had rejected the claimant� ... a condition precedent to the allowance of an exemption under N.J.S.A. 54:4-3.6. While exemption statutes are strictly construed against the exemption ...

docket:	008543-10
court:	New Jersey Tax Court
decided:	2012-07-19
status:
citation:
Document Size:	38744

44 Friends Academy of Westampton v. Township of Westampton -- rank: 706

... for and obtained an exemption from real property taxes under N.J.S.A. 54:4-3.6. By the 2015-2016 school year the Board decided to ... a property tax exemption, plaintiff must satisfy the requirements of N.J.S.A. 54:4-3.6, which provides an exemption for [A]ll buildings actually used ... and occupying them as aforesaid, are not conducted for profit. [N.J.S.A. 54:4-3.6.] The Supreme Court of New Jersey has interpreted the statute ... pronged test to “moral and mental improvement” exemption of N.J.S.A. 54:4-3.6). It is well-settled that property is assessable or exempt ... issue here. Plaintiff’s entitlement to exemption is determined under N.J.S.A. 54:4-3.6. There is a significant distinction between the two provisions. As ... by the Legislature in the exemption statute applicable to plaintiff, N.J.S.A. 54:4-3.6. III. Conclusion For the reasons set forth above plaintiff’ ...

docket:	006096-17
court:	NJ Tax Court
decided:	2020-03-04
status:	Unpublished
citation:
Document Size:	28637

45 SOCIETY OF THE HOLY CHILD JESUS, ETC., v. SUMMIT CITY, <br -- rank: 699

... use of the property is consistent with the uses under N.J.S.A. 54:4-3.6 which would qualify the property for tax exemption. For purposes ... that the uses of the property meet the requirements of N.J.S.A. 54:4-3.6. The plaintiff is the owner of real property in the ... residence. Initially, the defendant, City of Summit, argued that under N.J.S.A. 54:4-3.6 the building’s use did not qualify as an educational ... use of the property, although consistent with exempt use under N.J.S.A. 54:4-3.6, violates the zoning ordinance of the City of Summit. I ... the property enjoy the tax exemption for schools provided by N.J.S.A. 54:4-3.6. The fundamental arguments made by the parties are as follows ... directly translate into the law with regard to exemptions under N.J.S.A. 54:4-3.6? I hold that it does, and thus I am ...

docket:	07403-05
court:
decided:	2007-09-17
status:
citation:
Document Size:	26412