Search Rutgers Law Library N.J. Court Opinions

1 North Jersey Police Radio Association, Inc. v. Borough of Pompton Lakes -- rank: 1000

... whether apportionment of local property tax exemption was permissible under N.J.S.A. 54:4-3.3. See Cty. of Essex v. East Orange, 214 N.J ... not use the subject property exclusively for public purposes under N.J.S.A. 54:4-3.3. Defendant additionally asserts that “the parties do not substantially ... equipment sheds are wholly exempt from local property taxation under N.J.S.A. 54:4-3.3. Specifically, NJPRA maintains that the radio broadcast mast and communications ... emergency services and, therefore, serve a vital public purpose under N.J.S.A. 54:4-3.3. NJPRA concedes that during the tax years at issue it ... the subject property and exemption from local property tax under N.J.S.A. 54:4-3.3, and thus, that issue is ripe for summary judgment. However ... subject property is wholly exempt from local property tax under N.J.S.A. 54:4-3.3, or partially exempt from taxation under N.J.S. ...

docket:	009657-18
court:	NJ Superior Court Appellate Division
decided:	2022-11-03
status:	Unpublished
citation:
Document Size:	108179

2 Gourmet Dining, LLC v. Union Township -- rank: 963

... subject to taxation unless it qualifies for a statutory exemption. N.J.S.A. 54:4-3.3 exempts from taxation property belonging to the State, counties, or ... Tax 381, 391 (Tax 2018). The court first held that N.J.S.A. 54:4-3.3 applied because the University is a State governmental entity and ... subject property is used for a public purpose pursuant to N.J.S.A. 54:4-3.3, or that its actual use of the property was for ... State property and, as such, falls within the purview of N.J.S.A. 54:4-3.3. (p. 21) 2. The Court rejects the argument, based on the punctuation of N.J.S.A. 54:4-3.3, that demonstration of a “public purpose” is unnecessary here ... the legislative purpose in crafting the exemption from taxation in N.J.S.A. 54:4-3.3 anticipated the circumstances here -- the University contracting out the ...

docket:	a-8-19
court:	NJ Supreme Court
decided:	2020-06-30
status:
citation:
Document Size:	70339

3 /usr/local/share/www/libweb/collections/courts/tax/16504-13opn.opn.html -- rank: 939

... 1.10, or, is exempt from local property tax under N.J.S.A. 54:4- 3.3, N.J.S.A. 54:4-3.6, or N ... therefore, used for a public purpose and tax-exempt under N.J.S.A 54:4-3.3. Gourmet Dining and Kean contend that Ursino “is clearly ... is exempt from local property tax under three statutory provisions: N.J.S.A. 54:4-3.3, N.J.S.A. 54:4-3.6, and N ... the court. C. Analysis 1. Used for a public purpose N.J.S.A. 54:4-3.3 provides that government property used for a public purpose is ... public purposes . . . shall be exempt from taxation under this chapter. . . . [N.J.S.A. 54:4-3.3.] By design, “property employed primarily for a public use ... certain County owned properties were used for public purposes under N.J.S.A. 54:4-3.3, and thus exempt from taxation. Id. at 304. The ...

docket:
court:	NJ Superior Court Law/Chancery Division
decided:
status:
citation:
Document Size:	101744

4 CITY OF JERSEY CITY v. TOWNSHIP OF PARSIPPANY-TROY HILLS -- rank: 926

... parties. This conflict arises from the parties’ differing interpretations of N.J.S.A. 54:4-3.3 pursuant to which the subject property was assessed. This statute ... same extent as the lands of private persons” appearing in N.J.S.A. 54:4-3.3, the parties reach dramatically different valuation conclusions from their shared ... of the water. These widely divergent interpretations and applications of N.J.S.A. 54:4-3.3 led, inevitably, to widely divergent value conclusions. Plaintiff valued Block ... above, publicly-owned water supply facilities are taxed pursuant to N.J.S.A. 54:4-3.3. Privately-owned facilities are taxed pursuant to N.J.S.A. 54:30A-52 and not pursuant to N.J.S.A. 54:4-3.3. N.J.S.A. 54:30A-52 provides in relevant ... best use analysis of publicly-owned water supply facilities under N.J.S.A. 54:4-3.3 which restrictions are not applicable to the analysis of ...

docket:	09660-91
court:
decided:	1997-06-11
status:
citation:	16 N.J. Tax 504
Document Size:	184871

5 THE CENTER FOR MOLECULAR MEDICINE AND IMMUNOLOGY, Plaintiff v. TOWNSHIP OF BELLEVILLE, -- rank: 831

... exempt from local property taxes as county-owned land, under N.J.S.A. 54:4-3.3. After meetings with the municipality, taxpayer decided to relocate to ... occupation of the building, the property was tax exempt under N.J.S.A. 54:4-3.3, as county owned, and no real property taxes were imposed ... taxpayer should be exempt from local property taxation under either N.J.S.A. 54:4-3.3 or N.J.S.A. 54:4-3.6. Those ... from local property taxation, it must do so pursuant to N.J.S.A. 54:4-3.3. To qualify for an exemption under N.J.S.A. 54:4-3.3, taxpayer must show that (1) the property is county owned ... Exclusive Use In order to qualify for an exemption under N.J.S.A. 54:4-3.3, taxpayer must demonstrate that the property is used for ...

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

6 /usr/local/share/www/libweb/collections/courts/appellate/a2723-20.opn.html -- rank: 798

... court held that the Lands were subject to taxation under N.J.S.A. 54:4-3.3 and dismissed the Authority's complaints, which sought to declare ... second complaint because we agree with the tax court that N.J.S.A. 54:4-3.3 authorizes the taxation of publicly owned land 'used for the ... court held that the Lands are subject to taxation under N.J.S.A. 54:4-3.3 because the Lands were 'used for the purpose and for ... On appeal, the Authority argues that the tax court misinterpreted N.J.S.A. 54:4-3.3 by not distinguishing between lands held for the purpose of ... by the State and any subdivision of the State. See N.J.S.A. 54:4-3.3. That exemption also applies to property owned by a municipal ... for lands that are used for public water supplies. See N.J.S.A. 54:4- 3.3. A-2723-20 7 In that regard, the Municipal ...

docket:
court:	NJ Superior Court Law/Chancery Division
decided:
status:
citation:
Document Size:	26910

7 ATLANTIC CITY MUNICIPAL JERSEY UTILITIES AUTHORITY v. CITY OF ABSECON -- rank: 785

... to exempt status. With the amendment, certain properties described in N.J.S.A. 54:4-3.3 are not subject to the exemption. Due to plaintiff’s ... the protection of a public water supply as described in N.J.S.A. 54:4-3.3, defendant’s motion to dismiss is granted. II. STATEMENT OF ... while any improvements would be exempt, the land subject to N.J.S.A. 54:4-3.3 would not. The statute now reads: Every utility system and ... emphasis added to indicate 1968 amendment).] The relevant language in N.J.S.A. 54:4-3.3 includes: The lands of counties, municipalities, and other municipal and ... all other property so used shall be exempt from taxation. [ N.J.S.A. 54:4-3.3 (emphasis added).] N.J.S.A. 40:14B-63 sets ... sets a limit on the extent of the exemption through N.J.S.A. 54:4-3.3. Those types of lands not subject to the exemption ...

docket:	12518-20
court:	NJ Tax Court
decided:	2021-05-07
status:	Unpublished
citation:
Document Size:	20685

8 The Borough of Hamburg v. Trustees of the Presbytery -- rank: 748

... the property was not used for governmental purposes pursuant to N.J.S.A. 54:4-3.3 (the “public use” exemption) and therefore was not tax ...

docket:	10111-13
court:	NJ Tax Court
decided:	2015-02-11
status:	unpublished
citation:
Document Size:	59071

9 RENAISSANCE PLAZA ASSOCIATES, LIMITED PARTNERSHIP, Plaintiff, v. CITY OF ATLANTIC CITY, Defendant. -- rank: 744

... subject property is used for a public purpose pursuant to N.J.S.A. 54:4-3.3 which states: the property of the State of New Jersey ... the property was used for a public purpose pursuant to N.J.S.A. 54:4�3.3, and was exempt from local property taxation. The court set ... project serves a public purpose for tax exemption purposes under N.J.S.A. 54:4-3.3. The CRDA's determination was made in order to permit ... finance the project, not to provide for tax exemption under N.J.S.A. 54:4-3.3. The Supreme Court determined in Presbyterian Homes v. Division of ... the subject property for a public purpose as contemplated by N.J.S.A. 54:4-3.3 and, thus, the property is not exempt from local property ...

docket:	00143-97
court:
decided:	1998-01-26
status:
citation:	18 N.J. Tax 342
Document Size:	99363

10 RUSSELL E. STODDARD v. RUTGERS, THE STATE UNIVERSITY -- rank: 744

... parties as Family Housing. The exemption was granted pursuant to N.J.S.A. 54:4-3.3, which exempts property of the State, among other public entities ... tax exemption granted to Rutgers for Family Housing pursuant to N.J.S.A. 54:4-3.3 is invalid and must be revoked by the Township tax ... public university qualifies as a public purpose for exemption under N.J.S.A. 54:4-3.3 is a novel issue with broad social or legal ramifications ... 18A:65-2.] Rutgers contends that the plain language of N.J.S.A. 54:4-3.3 evidences an intent that state property be exempt from taxation ... the State was exempt from local property taxation pursuant to N.J.S.A. 54:4-3.3. Id. at 630. The Appellate Division affirmed the Tax Court ... appeals had been brought by the State were exempt, because N.J.S.A. 54:4-3.3 “conditions exemption from taxation only upon state ownership ...

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

11 City of Newark v. West Milford Township -- rank: 722

... Brody observes that because the subject property is assessed under N.J.S.A. 54:4-3.3, consideration of any improvements such as dams, water treatment facilities ... I have also been advised that the caselaw confirms that N.J.S.A. 54:4-3.3 precludes a valuation approach based upon integrated water supply utility ... Accordingly, Mr. Brody concludes under the Appraisal Report that, because N.J.S.A. 54:4- 3.3, “the statute which permits the assessment of the subject ...

docket:	15734-14
court:	NJ Superior Court Appellate Division
decided:	2023-04-26
status:	Unpublished
citation:
Document Size:	81376

12 CENTER FOR MOLECULAR MEDICINE AND IMMUNOLOGY v. TOWNSHIP OF BELLEVILLE, -- rank: 716

... was whether CMMI was entitled to claim an exemption under N.J.S.A. 54:4-3.3 or N.J.S.A. 54:4-3.6, which ...

docket:	a5843-00
court:	njappellate
decided:	2003-01-17
status:	published
citation:	357 N.J. Super. 41
Document Size:	32988

13 White Oaks Country Club, Inc. v. Township of Franklin -- rank: 716

... that the statutory requirements for an exemption set forth in N.J.S.A. 54:4-3.3 were satisfied for the subject property for tax year 2012 ... the parcel is exempt from local property taxes pursuant to N.J.S.A. 54:4-3.3. Plaintiff also alleges that its operation of the golf course ... argued that the statutory requirements for an exemption pursuant to N.J.S.A. 54:4-3.3 are satisfied for tax year 2012 because, among other reasons ... qualified for an exemption for tax year 2012 pursuant to N.J.S.A. 54:4-3.3. Defendant argues that further discovery is needed from the DEP ... activities that the state considers to be valuable.” Ibid. N.J.S.A. 54:4-3.3 provides, in relevant part, “the property of the State ... 286-87. The exemption at issue here is established in N.J.S.A. 54:4-3.3, and does not require charitable use of the subject ...

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

14 ADVANCE HOUSING, INC AND ADVANCE HOUSING 2000 v. TOWNSHIP OF TEANECK -- rank: 692

... the municipalities under the "feebleminded" and "hospital purposes" exemptions of N.J.S.A. 54:4-3-3.6. The order also set forth the judge's determination ...

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

15 STATE OF NEW JERSEY v. EATONTOWN BOROUGH -- rank: 686

... argued that the subject properties were exempt from taxation under N.J.S.A. 54:4-3.3 as state-owned properties. The Tax Court agreed, and granted ... and 2002. I ����We first address Lakewood's cross-appeal. ���� N.J.S.A. 54:4-3.3 provides in pertinent part that "[e]xcept as otherwise provided ... so, we acknowledge Lakewood's argument, joined by Eatontown, that N.J.S.A. 54:4-3.3 is not unconditional. It provides for tax-exempt status "[e ... properties, the properties did not enjoy tax-exempt status under N.J.S.A. 54:4-3.3. However, we reject the State's position that, because the ... issue as to the validity of the municipalities' actions under N.J.S.A. 54:4-3.3 was joined once they assessed the parcels as nonexempt properties ...

docket:	A0498-02
court:	NJ Superior Court Appellate Division
decided:	2004-02-19
status:	published
citation:
Document Size:	39433