Search Rutgers Law Library N.J. Court Opinions

61 HUNTERDON MEDICAL CENTER v. TOWNSHIP OF READINGTON -- rank: 660

... thus disqualifying those portions of the building from exemption under N.J.S.A. 54:4-3.6. At issue in this appeal is the propriety of the ... provided for a specified base salary plus profit sharing. II N.J.S.A. 54:4-3.6 provides exemptions from local property tax for "all buildings actually ... traced the case law interpreting the "hospital purposes" exemption of N.J.S.A. 54:4-3.6, beginning with the landmark case of City of Long Branch ... affect the analysis of a hospital purposes exemption claim under N.J.S.A. 54:4-3.6 in two respects. First, for purposes of that analysis, the ... are used for hospital purposes to qualify for exemption under N.J.S.A. 54:4-3.6. The framework is comprised of the following three components: l ... for the hospital purposes exemption under the second prong of N.J.S.A. 54:4-3.6, setting forth its findings in detail. The Wellness Center ...

docket:	A0293-05
court:	NJ Superior Court Appellate Division
decided:	2007-03-28
status:	published
citation:	391 N.J. Super. 434 918 A.2d 675
Document Size:	69778

62 HUNTERDON MEDICAL CENTER v. TOWNSHIP OF READINGTON -- rank: 660

... thus disqualifying those portions of the building from exemption under N.J.S.A. 54:4-3.6. At issue in this appeal is the propriety of the ... provided for a specified base salary plus profit sharing. II N.J.S.A. 54:4-3.6 provides exemptions from local property tax for "all buildings actually ... traced the case law interpreting the "hospital purposes" exemption of N.J.S.A. 54:4-3.6, beginning with the landmark case of City of Long Branch ... affect the analysis of a hospital purposes exemption claim under N.J.S.A. 54:4-3.6 in two respects. First, for purposes of that analysis, the ... are used for hospital purposes to qualify for exemption under N.J.S.A. 54:4-3.6. The framework is comprised of the following three components: l ... for the hospital purposes exemption under the second prong of N.J.S.A. 54:4-3.6, setting forth its findings in detail. The Wellness Center ...

docket:	A0287-05
court:	NJ Superior Court Appellate Division
decided:	2007-03-28
status:	published
citation:	391 N.J. Super. 434 918 A.2d 675
Document Size:	69838

63 Ocean Grove Camp Meeting Assn of the United Methodist Church v. Township of Neptune -- rank: 657

... N.J. Super. 462 (App. Div. 2001). (3) 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 ... work of” the entity organized for that tax-exempt purpose. N.J.S.A. 54:4-3.6 (emphasis added). Based on the facts and evidence provided, the ... agreed to by plaintiff’s trustees). It also accords with N.J.S.A. 54:4-3.6 that the tax exemption is not destroyed if “charitable ...

docket:	005650-18
court:	NJ Tax Court
decided:	2021-03-04
status:	Unpublished
citation:
Document Size:	60177

64 Barbara J. Hertz v. Borough of Lincoln Park -- rank: 657

... that a statute granting exemption from property taxation, such as N.J.S.A. 54:4-3.6, is subject to strict construction and, further, that the party ...

docket:	hi
court:	NJ Tax Court
decided:	2019-01-24
status:	Published
citation:
Document Size:	62190

65 BARBARA J. HERTZ v. BOROUGH of LINCOLN PARK -- rank: 655

... that a statute granting exemption from property taxation, such as N.J.S.A. 54:4-3.6, is subject to strict construction and, further, that the party ...

docket:	09897-17
court:	NJ Tax Court
decided:	2019-01-08
status:	Published
citation:
Document Size:	61680

66 Alcatel-Lucent USA, Inc. v. Township of Berkeley Heights -- rank: 655

... exempt from local property taxation, as “hospital purposes” under N.J.S.A. 54:4-3.6, the taxpayer did not respond to the Chapter 91 request ...

docket:	007688-20
court:	NJ Tax Court
decided:	2016-09-08
status:	unpublished
citation:
Document Size:	137167

67 /usr/local/share/www/libweb/collections/courts/tax/10731-16opn.opn.html -- rank: 652

... officiating clergyman of a religious congregation within the meaning of N.J.S.A. 54:4-3.6. The central issue is whether the occupant of the house ... property for tax year 2016 as a parsonage pursuant to N.J.S.A. 54:4-3.6. The assessor thereafter requested in writing that the congregation answer ... tax year 2016 as a parsonage. 6 2016 pursuant to N.J.S.A. 54:4-3.6 as a parsonage, and, alternatively, as property used exclusively for ... Law The Legislature provided a parsonage exemption through enactment of N.J.S.A. 54:4-3.6. The 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 ... on the meaning of "officiating clergymen" as it appears in N.J.S.A. 54:4-3.6. Statutory construction begins with the statute’s plain language. ...

docket:
court:	NJ Superior Court Law/Chancery Division
decided:
status:
citation:
Document Size:	36491

68 HAYES HOMES URBAN RENEWAL CORP., Plaintiff v. CITY OF NEWARK -- rank: 640

... reliance upon taxpayer’s failure to meet the requirements of N.J.S.A. 54:4-3.6 is misplaced because the taxpayer’s claim to an exemption ...

docket:	00277-00
court:
decided:	2003-02-28
status:
citation:	20 N.J. Tax 528
Document Size:	33092

69 CAMPO JERSEY, INC. v. DIRECTOR, DIVISION OF TAXATION -- rank: 638

... premises in another statute which is not in pari materia . N.J.S.A. 54:4-3.6. With respect to dram shop liability, at least one jury ...

docket:	05483-02
court:
decided:	2005-05-10
status:
citation:	22 N.J. Tax 251
Document Size:	79813

70 CITY OF LONG BRANCH, Plaintiff, v. OHEL YAACOB CONGREGATION, -- rank: 633

... claims that the property is entitled to exemption pursuant to N.J.S.A. 54:4-3.6 because it is a parsonage or, alternatively, because it is ... the subject property is a parsonage, and thus exempt under N.J.S.A. �54:4-3.6. The relevant portion of N.J.S.A. �54:4-3.6 provides: The following property shall be exempt from taxation under ... The Congregation alternatively claims exemption pursuant to that portion of N.J.S.A. 54:4-3.6 which provides: The following property shall be exempt from taxation ... ministry of the religious corporation. Id. at 272-73. Moreover, N.J.S.A. 54:4-3.6 was amended by L . 2001, c . 18, to delete the ... J. Tax 599 (Tax 1997). There, the court held that N.J.S.A. �54:4-3.6, which exempts “the buildings, not exceeding two,” ...

docket:	02643-01
court:
decided:	2003-01-21
status:
citation:	20 N.J. Tax 511
Document Size:	76300

71 GALLOWAY EDUCATION, LLC, v. TOWNSHIP OF GALLOWAY -- rank: 633

... property not owned by a governmental entity are addressed in N.J.S.A. 54:4-3.6. Exemption to property taxes were first codified in 1851. L ... buildings actually used for colleges, schools, academies or seminaries . . .” N.J.S.A. 54:4-3.6. However, the statute has a second sentence which requires that ... the moral and mental improvement of men, women and children . . . [ N.J.S.A. 54:4-3.6. See also L. 1931, c. 372.] There is also another ... premises or the portions of the premises used by them . . . [ N.J.S.A. 54:4-3.6. See also L. 1949, c. 85.] In evaluating the exemptions provided by N.J.S.A. 54:4-3.6, the courts have applied a 3-part test to determine ... N.J. at 15 ). In applying the statutory dictates of N.J.S.A. 54:4-3.6, the common thread which runs through the controlling case ...

docket:	05841-20
court:	NJ Superior Court Appellate Division
decided:	2022-06-24
status:	Unpublished
citation:
Document Size:	38412

72 International Schools Services, Inc. v. West Windsor Township, <br -- rank: 630

... it meets all the requirements for exemption set forth in N.J.S.A. 54:4-3.6. Defendant responds that, notwithstanding the original educational purposes for which ... requirements for the mental and moral improvement exemption provided by N.J.S.A. 54:4-3.6 were set forth in Paper Mill Playhouse v. Millburn Tp ... women and children,” within the meaning of the statute. N.J.S.A. 54:4-3.6 does not contain a general exemption for entities organized for ... more, is not a purpose which qualifies for exemption under N.J.S.A. 54:4-3.6. Cf. Black United Fund v. East Orange City , supra , 17 ... tax-exempt services is not an exempt purpose described in N.J.S.A. 54:4-3.6). III. Having found that ISS is not organized exclusively for ... and is therefore not eligible for exemption from taxation under N.J.S.A. 54:4-3.6. Plaintiff’s motion is denied and defendant’s cross- ...

docket:	06669-03
court:
decided:	2004-11-19
status:
citation:	21 N.J. Tax 553
Document Size:	62844

73 TOWN OF SECAUCUS, v. CITY OF JERSEY CITY AND <br -- rank: 623

... as appeals of other exemptions such as those granted under N.J.S.A. 54:4-3.6. See also, B.P.U.M. Dev. and Urban Renewal ... to appeals of exemptions granted under other statutes, such as N.J.S.A. 54:4-3.6, and laches and estoppel are not applicable to those appeals ... of exemptions granted under these Laws. A tax exemption under N.J.S.A. 54:4-3.6 has no such protection, even if the exemption has been ...

docket:	02467-98
court:
decided:	2002-12-05
status:
citation:	20 N.J. Tax 384
Document Size:	150354

74 Community Options Enterprises, Inc. v. Evesham Township -- rank: 621

... family home, not eligible for the property tax exemption under N.J.S.A. 54:4-3.6. Plaintiff is a 501(c)(3) exempt entity under section ... Burlington County Board of Taxation claiming an exemption pursuant to N.J.S.A. 54:4-3.6, and the Burlington County Board of Taxation affirmed the assessment ... must satisfy the statutory three-part test that flows from N.J.S.A. 54:4-3.6. The Supreme Court has interpreted this test to mean that ... and operation of the property is not for profit. See N.J.S.A. 54:4-3.6; Advance Housing, Inc. v. Township of Teaneck , 215 N.J ... three-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 ... without more is not enough to warrant the exemption under N.J.S.A. 54:4-3.6. Grace & Peace Fellowship Church, Inc. v. Cranford Twp. , 4 ...

docket:	010081-16
court:	NJ Tax Court
decided:	2017-10-02
status:	unpublished
citation:
Document Size:	24344

75 HILLCREST HEALTH SERVICE SYSTEM, INC., Plaintiff v. OPINION HACKENSACK CITY, -- rank: 618

... exemption claims. The particular exemption claimed is that provided by N.J.S.A. 54:4-3.6 for property “used in the work of associations and ... the assessment date so as to qualify for exemption under N.J.S.A. 54:4-3.6. In contesting the 1992 added assessment, it maintains that essentially ... distinct from hospital operations and are not hospital purposes under N.J.S.A. 54:4-3.6. Moreover, Hackensack submits, Hillcrest is authorized to engage in a ... is not alone sufficient to qualify the property for exemption. N.J.S.A . 54:4-3.6 specifically allows exemption “only where the association, corporation or ... reason, however, why Paper Mill Playhouse does not apply here. N.J.S.A. 54:4-3.6 directly confers an exemption on buildings and only derivatively, to ...

docket:	08422-92
court:
decided:	1998-11-20
status:
citation:	18 N.J. Tax 38
Document Size:	49914