Search Rutgers Law Library N.J. Court Opinions

91 THE UNITED HOUSE OF PRAYER FOR ALL PEOPLE OF THE CHURCH ON THE ROCK OF THE APOSTOLIC FAITH v. CITY OF CAMDEN -- rank: 589

... Church exempt from the payment of real property taxes under N.J.S.A. 54:4- 3.6. We affirm. We recite the undisputed facts from the motion ... the property] is held bars a property tax exemption . . . under N.J.S.A. 54:4-3.6.' To claim a property tax exemption under that statute, a ... Church owned the property to qualify for an exemption under N.J.S.A. 54:4-3.6. The judge concluded the Church owned the property and qualified for an exemption under N.J.S.A. 54:4-3.6. After reviewing the Church's Constitution and By-laws, the ... Super. 41, 53-54 (App. Div. 2003), the judge concluded N.J.S.A. 54:4- 3.6 was intended to prevent individuals or entities from avoiding real ... satisfaction of the ownership component of A-3260-21 10 N.J.S.A. 54:4-3.6. Here, ownership of the property is not delineated solely ...

docket:	a3260-21
court:	NJ Superior Court Appellate Division
decided:	2023-05-04
status:	Unpublished
citation:
Document Size:	19835

92 SAVAGE MILLS ENTERPRISES LLC v. THE WOMAN'S EXCHANGE OF MONMOUTH COUNTY INC. -- rank: 584

... 295 (Tax 2016). In so ruling, the court found that N.J.S.A. 54:4- 3.6, upon which plaintiff relied in support of its claim for ... was simply not entitled to a partial tax exemption under N.J.S.A. 54:4-3.6.7 After receiving the Tax Court decision, plaintiff filed a ...

docket:	a5030-16
court:	NJ Superior Court Appellate Division
decided:	2018-12-14
status:	Unpublished
citation:
Document Size:	37638

93 /usr/local/share/www/libweb/collections/courts/tax/15775-12.opn.html -- rank: 584

... premises or the portions of the premises used by them. [ N.J.S.A. 54:4-3.6.] The exemption applies only if the use of the building ... or otherwise subject to the provisions of . . . Title 15A . . . .” N.J.S.A. 54:4-3.6. Nor is there any doubt that New Ventures is authorized ... 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 � ... a surplus is not relevant to obtaining an exemption under N.J.S.A. 54:4-3.6. [ Job Haines Home for the Aged v. Township of Bloomfield ... from local property taxes for tax year 2012 pursuant to N.J.S.A. 54:4-3.6. Very truly yours, Patrick DeAlmeida, P.J.T.C. 1 ... the exclusive-use requirement was removed from the portion of N.J.S.A. 54:4-3.6 concerning a charitable organization’s use of its own ...

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court:	NJ Superior Court Law/Chancery Division
decided:
status:
citation:
Document Size:	36974

94 City of Newark v. BLOCK 322, LOTS 38 AND 40; 355- 357 AND 359 14th AVENUE ASSESSED TO: APOSTOLIC CHURCH OFDELIVERANCE -- rank: 581

... the Apostolic Church was a qualified tax-exempt entity under N.J.S.A. 54:4-3.6, would qualify as appropriate use under N.J.S.A. 54:4-3.6 for tax exemption. It should be noted that the earlier ... existed, it might be entitled to tax exempt status under N.J.S.A. 54:4-3.6 if the city did not order the use to desist ... the relevant tax years qualified for a tax exemption under N.J.S.A. 54:4-3.6, I must address Newark’s contention that the failure to ... Newark, for the years in which taxes were assessed. Under N.J.S.A. 54:4-3.6, the Apostolic Church was a qualified entity, and its use ...

docket:	05109-97
court:
decided:	1997-12-01
status:
citation:	17 N.J. Tax 103
Document Size:	30974

95 /usr/local/share/www/libweb/collections/courts/appellate/a0185-19.opn.html -- rank: 576

... assessor). In its initial statement, plaintiff claimed an exemption under N.J.S.A. 54:4-3.6. It listed its organization's purpose as '[s]ailing instruction ... The applicable law with respect to property tax exemption is N.J.S.A. 54:4-3.6. Id. at 566-67. The portions of the statute that ... and occupying them as aforesaid, are not conducted for profit[.] [N.J.S.A. 54:4-3.6.] The Supreme Court distilled the statutory requirements for a corporation ... Legislature subsequently amended the former exclusivity-of-use requirement of N.J.S.A. 54:4-3.6 to permit exemption for property that is 'actually used' by ... 462 (Tax 1988) (stating that '[l]and is exempt under N.J.S.A. 54:4-3.6 only as an incident to the exemption of buildings erected ...

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court:
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Document Size:	47694

96 INTERNATIONAL SCHOOLS SERVICES, INC v. WEST WINDSOR TOWNSHIP -- rank: 572

... children," thereby satisfying the second prong for an exemption under N.J.S.A. 54:4-3.6. We disagree with the Tax court's finding that it ... staff. ISS contended the subject property was exempt pursuant to N.J.S.A. 54:4-3.6 as property actually used in the work of a non ... J. Super. 383 (App. Div. 2005). The court concluded that N.J.S.A. 54:4-3.6 did not contain an exemption for an organization having general ... remanded, holding the moral and mental improvement exemption contained in N.J.S.A. 54:4-3.6 did encompass a general educational purpose. Int 'l Sch . Serv ... turn now to the third prong necessary for an exemption. N.J.S.A. 54:4-3.6 requires, in pertinent part, that the properties for which exemption ... eligibility for an exemption for the space it occupies because N.J.S.A. 54:4-3.6 no longer requires "exclusive" use of the property for ...

docket:	a4911-08
court:	superior court appellate division
decided:	2010-04-20
status:	published
citation:	412 N.J. Super. 511 991 A.2d 848
Document Size:	67366

97 White Oaks Country Club, Inc. v. Township of Franklin -- rank: 572

... 1998), is misplaced. Presbyterian Homes , supra , concerned the exemption in N.J.S.A. 54:4-3.6 for real property used for charitable purposes. The property in ... hospital purposes.’” 55 N.J. at 283 (quoting N.J.S.A. 54:4-3.6, since revised to remove exclusive use requirement). The Court determined ...

docket:	07436-12
court:	NJ Tax Court
decided:	2017-03-07
status:	unpublished
citation:
Document Size:	52357

98 Richard J. & Devorah H. Ehrlich v. Passaic City -- rank: 564

... wife, Devorah Baruch. The exemption claimed is that provided by N.J.S.A. 54:4-3.6 for property "occupied as a parsonage by the officiating clergymen ... presented must, however, be resolved against plaintiff's exemption claim. N.J.S.A. 54:4-3.6 does not provide exemption for property owned by individuals; it ... property is clearly discernible. The heading or label attached to N.J.S.A. 54:4-3.6 ("[e]xemption of property of nonprofit organizations") is not part ... or institution claiming the exemption owns the property in question." N.J.S.A. 54:4-3.6 has its source in L. 1918, c. 236, §203 ... and also that the conditions of the second sentence of N.J.S.A. 54:4-3.6 have always applied to all of the exemptions addressed in ... exemption. Qualification for any of the exemptions now contained in N.J.S.A. 54:4-3.6 has been recognized to require both the specified use ...

docket:	00201-91
court:
decided:	1995-08-11
status:
citation:	15 N.J. Tax 561
Document Size:	27914

99 CATHOLIC COMMUNITY SERVICES v. CITY OF NEWARK -- rank: 557

... called upon to revisit the statutory exemption from taxation under N.J.S.A. 54:4-3.6, following the court’s decision in Roman Catholic Archdiocese of ... the relevant statutory language and case law. Prior to 2001, N.J.S.A. 54:4-3.6 provided, in relevant part, as follows: The following property shall ... by the property that determines its qualification for exemption under N.J.S.A. 54:4-3.6. Christian Research Inst. v. Town of Dover , 5 N.J ... Holding Co. , decided prior to the 2001 remedial amendment to N.J.S.A. 54:4-3.6 under discussion, concerned the taxability of real property owned by ...

docket:	04057-01
court:
decided:	2004-09-14
status:
citation:	21 N.J. Tax 633
Document Size:	29127

100 SOUTHERN JERSEY FAMILY MEDICAL CENTERS, INC. v. CITY OF PLEASANTVILLE, -- rank: 550

... Southern Jersey] is not entitled to exemption from taxation under N.J.S.A. 54:4-3.6." II ����In 1999, N.J.S.A. 54:4-3.6, See footnote 5 5 which provides property tax exemptions for ... that it should be disqualified from receiving the tax exemption. N.J.S.A. 54:4-3.6 is silent with regard to the need for a charity ... as a determining factor for a property tax exemption under N.J.S.A. 54:4-3.6. See State Dep't of Assessment and Taxation v. North ...

docket:	a4969-00
court:	njappellate
decided:	2002-05-30
status:	published
citation:	351 N.J. Super. 262
Document Size:	39203

101 BETA REALTY UNIT 6 LLC. v. TOWNSHIP OF RANDOLPH -- rank: 545

... for educational purposes, which is tax-exempt" in accordance with N.J.S.A. 54:4-3.6. Under the last-cited statute, property owned by a school ...

docket:	a3910-09
court:	NJ Superior Court Appellate Division
decided:	2011-03-16
status:	unpublished
citation:
Document Size:	39257

102 Great Adventure, Inc. v. Dir, Div of Tax -- rank: 542

... of the assessments and alternatively claim entitlement to exemption under N.J.S.A. 54:4-3.6. The particular exemption claimed is that for property "used in ... the instant proceeding. It reflects, moreover, the conventional understanding of N.J.S.A. 54:4-3.6. Judge Hopkins, in Intercare , considered the statutory requirement that the ... affiliated hospital may proceed. For the years in question, 1 N.J.S.A. 54:4-3.6 provided in pertinent part: The following property shall be exempt ... the affiliate's corporate charter. If this condition is satisfied, N.J.S.A. 54:4-3.6 does not preclude exemption for property actually used for hospital ... in 1931. ( See L. 1931, c. 372, which added to N.J.S.A. 54:4-3.6 the language dealing with buildings used in the work of ...

docket:	01400-86
court:
decided:	1988-01-07
status:
citation:	15 N.J. Tax 566
Document Size:	48126

103 /usr/local/share/www/libweb/collections/courts/tax/016504-2013opn.opn.html -- rank: 542

... tax under N.J.S.A. 54:4-3.3, N.J.S.A. 54:4-3.6, and/or N.J.S.A. 18A:72A-18. On ... tax under N.J.S.A. 54:4-3.3, N.J.S.A. 54:4-3.6, or N.J.S.A. 18A:72A-18. Correspondingly, the ...

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court:	NJ Superior Court Law/Chancery Division
decided:
status:
citation:
Document Size:	31592

104 Center for Molecular Medicine and Immunology v. Township of Belleville -- rank: 532

... explaining that the medical research facility met the criteria under N.J.S.A. 54:4-3.6. In addition, on May 28, 1997, taxpayer filed its appeal ...

docket:	04369-97
court:
decided:	1998-12-14
status:
citation:	18 N.J. Tax 215
Document Size:	46201

105 BOARD OF EDUCATION BERGEN COUNTY VOCATIONAL AND TECHNICAL SCHOOL DISTRICT v. BOARD OF EDUCATION RAMAPO- INDIAN HILLS REGIONAL HIGH SCHOOL -- rank: 525

... become journeymen carpenters, was not a "school" for purposes of N.J.S.A. 54:4-3.6 and was thus not exempt from real estate taxation. In ...

docket:	a3572-04
court:	njappellate
decided:	2006-03-06
status:	unpublished
citation:	*CITE_PENDING*
Document Size:	41951