... that the caregiver be a nonprofit entity. See, e.g., N.J.S.A. 54:4-3.160 (a municipality can, by resolution, provide LPT exemption to a ... S.A. 54:4-3.161 (if property exempted under N.J.S.A. 54:4-3.160, is leased “to a tenant” who/which is ... for the LPT exemption is required by the property owner. N.J.S.A. 54:4-3.160. 12 Chapter 17 is thus different in its goals and ...