Search Rutgers Law Library N.J. Court Opinions

76 HUNTERDON MEDICAL CENTER v. TOWNSHIP OF READINGTON -- rank: 618

... claimed that portions of the Building qualified for * exemption under N.J.S.A. 54:4-3.6 because they were “actually used in the work of ... post-admission constitutes a presumptive core “hospital purpose” under N.J.S.A. 54:4-3.6. [ Hunterdon Med. Ctr. , supra , 195 N.J. at 572.] In ... the PT Service “presumptively” constituted a hospital purpose under N.J.S.A. 54:4-3.6. The presumption, however, is not conclusive, and qualification for exemption ... exemption to buildings actually used for “hospital purposes” under N.J.S.A. 54:4-3.6. See N.J.A.C. 8:43G-2.11(c ... the test for exemption of an off-site facility under N.J.S.A. 54:4-3.6. The Court set forth specific factors (hereinafter referred to collectively ... the PT Service was not a “hospital purpose” under N.J.S.A. 54:4-3.6. An analysis of regulatory provisions similar to the analysis ...

docket:	01302-05_1
court:
decided:	2009-03-26
status:
citation:
Document Size:	43474

77 HUNTERDON MEDICAL CENTER v. READINGTON TOWNSHIP -- rank: 616

... Tax 421 (Tax 2009), denying it an exemption, pursuant to N.J.S.A. 54:4-3.6, from local property taxes imposed for the years 2000, 2001 ... Supreme Court's construction of it in the present context. N.J.S.A. 54:4-3.6 governs tax exemptions for enumerated non-profit entities, providing in ... HMC III , the Supreme Court noted its prior recognition that N.J.S.A. 54:4-3.6 requires that three criteria be met in order for property ... that is 'actually used' for the permitted exempt purpose, which N.J.S.A. 54:4-3.6 identifies only as 'hospital purposes.'" Id. at 562. The Court ... or post-admission, constitutes a presumptive core 'hospital purpose' under N.J.S.A. 54:4-3.6." Ibid. As its second principle, the Court held that "whether ... tax exemption to buildings actually used for "hospital purposes" under N.J.S.A. 54:4-3.6. See N.J.A.C. 8:43G-2.11( ...

docket:	a4262-08
court:	superior court appellate division
decided:	2010-08-31
status:	published
citation:	416 N.J. Super. 127 3 A.3d 593
Document Size:	69966

78 SOCIETY OF THE HOLY CHILD JESUS d/b/a OAK KNOLL SCHOOL VS CITY OF SUMMIT -- rank: 616

... is whether a municipality may revoke an exemption provided by N.J.S.A. 54:4-3.6 (the Statute) because the property, although otherwise qualified, is used ... disqualification of school use (or other uses set forth in N.J.S.A. 54:4-3.6) for preferential exemption from taxation because of non-permitted use ... the purposes on account of which the exemption is claimed." N.J.S.A. 54:4-3.6. The Court has noted, Judicial interpretation of statutory tax exemptions ... to the definition of "'hospital purposes.'" Id. at 179 (quoting N.J.S.A. 54:4-3.6). We additionally noted that despite the clear and unambiguous provisions ... its organizational documents, or for the "hospital purposes" contemplated by N.J.S.A. 54:4-3.6.'" Id. at 179-80 (quoting Presbyterian Home at Pennington, Inc ... qualify for tax exemption under the hospital purposes provision of N.J.S.A. 54:4-3.6. [ Id. at 185 (citations and quotations omitted).] So too, ...

docket:	a1126-09
court:	NJ Superior Court Appellate Division
decided:	2011-02-17
status:
citation:	418 N.J. Super. 365 13 A.3d 886
Document Size:	70474

79 Squibs -- rank: 616

... used for colleges, schools, academies or seminaries, as contemplated under N.J.S.A. 54:4-3.6. Finally, the court concluded that the New Jersey Center for ... not in actual use as of the assessing date under N.J.S.A. 54:4-3.6. Thus, the property was not entitled to an exemption from ... insufficient to establish the requisite quid pro quo required under N.J.S.A. 54:4-3.6. The court interpreted the phrase “actually used” under N.J.S.A. 54:4-3.6, as implying that the use cannot be achieved at the ...

docket:	k
court:	NJ Tax Court
decided:	2018-12-14
status:	Published
citation:
Document Size:	29705

80 SALT and LIGHT COMPANY, INC. v. MOUNT HOLLY TOWNSHIP -- rank: 611

... to the 1995 tax year. The applicable exemption statute is N.J.S.A. 54:4-3.6. It includes an exemption for "buildings actually and exclusively used ... some of their support from other than charitable sources. Thus, N.J.S.A. 54:4-3.6 is clear that an otherwise "charitable, benevolent, or religious" use ... justification for immunity is lacking. The charitable exemption provision in N.J.S.A. 54:4-3.6 is not limited to entities receiving private donations. In fact ... 19,000 to $41,000 during the 1994 fiscal year. N.J.S.A. 54:4-3.6 requires that an entity claiming exemption not be conducted for ... by charitable donations. New Jersey falls in the former category. N.J.S.A. 54:4-3.6 focuses on exclusive use and specifically permits partial support from ... for profit applies to the various exemptions set forth in N.J.S.A. 54:4-3.6, including charitable and educational organizations. This archive is a ...

docket:	00413-95
court:
decided:	1995-11-08
status:
citation:	15 N.J. Tax 274
Document Size:	89715

81 /usr/local/share/www/libweb/collections/courts/appellate/05904-14opn.opn.html -- rank: 608

... approximately 170 parcels owned by the Princeton University defendants under N.J.S.A. 54:4-3.6, simply does not constitute “ an action to review a ... per complaint since the complaint only concerns the exemption statute ( N.J.S.A. 54:4-3.6), and does not include “more than one separate state ...

docket:
court:	NJ Superior Court Law/Chancery Division
decided:
status:
citation:
Document Size:	50197

82 /usr/local/share/www/libweb/collections/courts/tax/asd.opn.html -- rank: 606

... denial of plaintiff taxpayer’s local property tax exemption under N.J.S.A. 54:4-3.6 is reversed. There is no evidence that the subject property ... its guest rooms does not endanger the tax exemption since N.J.S.A. 54:4-3.6 permits a non-profit charitable entity to be partly supported ...

docket:
court:	NJ Superior Court Law/Chancery Division
decided:
status:
citation:
Document Size:	28150

83 TOWN OF SECAUCUS, Plaintiff, APPROVED FOR PUBLICATION IN THE NEW JERSEY REPORTS v. CITY OF JERSEY CITY et al. -- rank: 601

... effect. Generally, exemptions from taxation, for example, those permitted under N.J.S.A. 54:4-3.6, are determined and administered by the municipal tax assessor. A ...

docket:	02484-98
court:
decided:	2000-05-19
status:
citation:	19 N.J. Tax 10
Document Size:	134297

84 /usr/local/share/www/libweb/collections/courts/appellate/squibs_2017.opn.html -- rank: 601

... must satisfy all the requirements of the exemption statue, here, N.J.S.A. 54:4-3.6. Plaintiff failed to meet the statutory requisites. The court therefore ...

docket:
court:	NJ Superior Court Law/Chancery Division
decided:
status:
citation:
Document Size:	41949

85 HANSEN HOUSE, LLC, v. CITY OF VENTNOR -- rank: 596

... governmental properties, the starting point of the exemption analysis is N.J.S.A. 54:4-3.6. 5 The statute provides in pertinent part: The following property ... work of associations and corporations organized exclusively for . . . charitable purposes . . . [N.J.S.A. 54:4-3.6.] It is a fundamental principle that statutory exemptions from taxation ...

docket:	12157-17
court:	NJ Superior Court Appellate Division
decided:	2022-09-09
status:	Unpublished
citation:
Document Size:	40752

86 CAMDEN COUNTY COUNCIL ON ECONOMIC OPPORTUNITY, INC. v. CITY OF CAMDEN -- rank: 596

... the property is exempt from local property taxes pursuant to N.J.S.A. 54:4-3.6, and a portion of the property is not. The court ... CCCEO sought an exemption from local property taxes pursuant to N.J.S.A. 54:4-3.6, alleging that the subject property was used for charitable purposes ... v. Twp. of Jefferson, 72 N.J. 389 , 398 (1977). N.J.S.A. 54:4-3.6 provides an exemption from local property taxation for all buildings ... the purposes on account of which the exemption is claimed[.] [N.J.S.A. 54:4-3.6.] The statutory criteria for a charitable exemption are properly summarized ... had occasion to define “charitable purposes” as used in N.J.S.A. 54:4-3.6. Courts of other states with similar statutes have defined � ...

docket:	11115-08
court:	NJ Tax Court
decided:	2019-04-18
status:	Unpublished
citation:
Document Size:	40009

87 TheHebrew Academy v. Township of Egg Harbor -- rank: 596

... property taxes for tax years 2013 and 2014 pursuant to N.J.S.A. 54:4-3.6 as a building actually used for school purposes. For the ... school to be exempt from local property taxes pursuant to N.J.S.A. 54:4-3.6, as property actually used as a school. In addition, she ... an exemption for the tax years in question pursuant to N.J.S.A. 54:4-3.6 as property actually used as a school. The testimony established ... to taxation and the remaining portion only shall be exempt . . . . [ N.J.S.A. 54:4-3.6.] The exemption applies only if the use of the building ... property, therefore, did not qualify for an exemption pursuant to N.J.S.A. 54:4-3.6 for tax years 2013 and 2014. (4) Use of the ... s denial of an exemption for the property pursuant to N.J.S.A. 54:4-3.6 for tax years 2013 and 2014. The court will ...

docket:	14709-14
court:	New Jersey Tax Court
decided:	0000-00-00
status:
citation:
Document Size:	51843

88 Chester Borough v. World Challenge, Inc. -- rank: 594

... Block 4.04, Lot 15 in Chester Borough pursuant to N.J.S.A . 54:4-3.6. The subject property is a 1.78 acre parcel on ... Jersey, parsonages are exempt from local property taxation pursuant to N.J.S.A . 54:4-3.6 which states: The following property shall be exempt from taxation ... in the same taxing district as the church, exempt under N.J.S.A . 54:4-3.6. However, the court stated "[t]he exemption is granted as ... is entitled to property tax exemption as a parsonage under N.J.S.A . 54:4-3.6. World Challenge argues that the statute does not limit the ... no exempt church there can be no parsonage exemption. Furthermore, N.J.S.A . 54:4-3.6 limits this exemption to parsonages of "the officiating clergymen of ... Jersey church to support a parsonage exemption. Therefore, strictly construing N.J.S.A . 54:4-3.6, as I must, the parsonage exemption may not be ...

docket:	11638-92
court:
decided:	1994-04-06
status:
citation:	14 N.J. Tax 20
Document Size:	70861

89 AHS Hospital Corp. v. Town of Morristown -- rank: 591

... v. Millburn Twp. , 95 N.J. 503, 506 (1984), interpreting N.J.S.A. 54:4-3.6. For the reasons set forth below, AHS’s motion is ... sets forth a three-part framework with which to analyze N.J.S.A 54:4-3.6: “(1) The entity claiming the exemption must be exclusively ... organized for a not-for-profit purpose as contemplated by N.J.S.A. 54:4-3.6. Conclusion The “Organization Test” requires only a preliminary analysis ... organized for a not-for-profit purpose set forth in N.J.S.A. 54:4-3.6, as evidenced by its corporate documents. Even when viewed in ...

docket:	10900-07
court:	NJ Tax Court
decided:	2010-05-04
status:	published
citation:
Document Size:	32949

90 WESTFIELD HALL, INC. v. SCOTCH PLAINS TOWNSHIP -- rank: 591

... in the Township was no longer exempt from taxation under N.J.S.A. 54:4-3.6, as untimely. For the reasons stated herein, the court grants ... claims of “Exemption and Correction of Error” pursuant to N.J.S.A. 54:4-3.6 and N.J.S.A. 54:51A-7, respectively. In ... this court of jurisdiction. Tax-exemption claims filed pursuant to N.J.S.A. 54:4-3.6 are governed by R. 8:2(c), which provides: Except ...

docket:	000322-21
court:	NJ Superior Court Appellate Division
decided:	2022-04-07
status:	Unpublished
citation:
Document Size:	24224