Search Rutgers Law Library N.J. Court Opinions

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

... subtenants qualify for an apportioned local property tax exemption under N.J.S.A. 54:4-3.6. Conversely, NJPRA maintains that the radio broadcast mast and communications ... qualify for exemption under one or more categorizes enumerated under N.J.S.A. 54:4-3.6. Nevertheless, it contends that the rental income arising from its ... and mental improvement of men, women and children,” under N.J.S.A. 54:4-3.6; and (ii) “buildings actually and exclusively used and owned ... be incorporated as associations not for pecuniary profit,” under N.J.S.A. 54:4-3.6. Moreover, NJPRA contends that the portions 19 According to NJPRA� ... the State, county, or any political subdivision thereof,” under N.J.S.A. 54:4-3.6. In sum, NJPRA argues that only the portions of the ... and PVRC should be exempt from local property tax under N.J.S.A. 54:4-3.6. II. Conclusions of Law A. Summary judgment Summary judgment ...

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status:	Unpublished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

2 Advance Housing, Inc. v. Township of Teaneck -- rank: 997

... supportive counseling, are actually used for charitable purposes consonant with N.J.S.A. 54:4-3.6, entitling the property to tax-exempt status. Plaintiff Advance Housing ... denied Advance Housing property tax exemptions for charitable purposes under N.J.S.A. 54:4-3.6. Thirty-three of Advance Housing’s clients live and receive ... the housing program” is necessary for a tax exemption under N.J.S.A. 54:4-3.6. The Appellate Division reversed and remanded for a judgment granting ... the mentally disabled, entitling them to tax-exempt status under N.J.S.A. 54:4-3.6. 1. Real property owned by a non-profit, charitable organization ... The “law” governing property tax exemptions is contained in N.J.S.A. 54:4-3.6. In this case, the primary issue is whether the residences ... charitable purposes and are therefore entitled to an exemption under N.J.S.A. 54:4-3.6. To establish its right to a property tax exemption, ...

docket:	A-72-11
court:	NJ Supreme Court
decided:	2013-09-25
status:
citation:
Document Size:	146224

3 Railway Avenue Properties LLC, v. Paterson City -- rank: 970

... consistent with the criteria for local property tax exemption under N.J.S.A. 54:4-3.6. 2 Accordingly, the court denies Paterson’s motions for partial ... local property tax during the tax years at issue under N.J.S.A. 54:4-3.6, the court does not need to address the validity of ... are entitled to an exemption from local property tax under N.J.S.A. 54:4-3.6 because Railway Avenue is not organized exclusively for a tax-exempt purpose under N.J.S.A. 54:4-3.6; and (2) the Lease of the subject property by Railway ... Railway Avenue is a holding company exempt from taxation under N.J.S.A. 54:4-3.6; (2) the subject property is exempt under the three prong ... liability company, may qualify for local property tax exemption under N.J.S.A. 54:4-3.6; 9 (2) whether Railway Avenue’s organizational documents reflect ...

docket:	014599-15
court:	NJ Tax Court
decided:	2018-09-04
status:	Unpublished
citation:
Document Size:	88023

4 Hunterdon Medical Center v. Township of Readington -- rank: 941

... pulmonary rehabilitation services is exempt from local property taxation under N.J.S.A. 54:4-3.6. That statute exempts from taxation real property used in the ... Center received an exemption from local property tax pursuant to N.J.S.A. 54:4-3.6. However, for the 2000 tax year and all subsequent years ... campus hospital facilities that would qualify for tax exemption under N.J.S.A. 54:4-3.6. The court’s test comprised three components: (1) the nature ... a core “hospital purpose” under the tax exemption statute ( N.J.S.A. 54:4-3.6). When an off-site facility provides such services, the test ... purposes” for the purpose of the tax exemption provided by N.J.S.A. 54:4-3.6. (pp. 16-26) 2. In the Court’s view, any ... post-admission, constitutes a presumptive core “hospital purpose” under N.J.S.A. 54:4-3.6. Whether the hospital delivers such services in the hospital’ ...

docket:	a-17-07
court:
decided:	2008-07-14
status:
citation:	195 N.J. 549
Document Size:	125489

5 JOSEPH G. COLACITTI v. PHILIP D. MURPHY -- rank: 938

... LPT assessments.2 The State filed an opposing brief. ANALYSIS N.J.S.A. 54:4-3.6 titled “Tax exempt property” lists the types of nonprofit ... for purposes which are not themselves exempt from taxation.” N.J.S.A. 54:4-3.6. The leased “portion shall be subject to taxation and ... dry 7 By L. 1993, c. 166, the Legislature amended N.J.S.A. 54:4-3.6 to include a definition of “hospital purposes.” The ... prongs two and three of the three-prong test under N.J.S.A. 54:4-3.6 because, (1) the court was “unable to discern between ... not meet the current criteria for property tax exemption under N.J.S.A. 54:4-3.6 and the applicable case law. [Id. at 536.] Notably, the ... commingled manner” and “this commingling [was] a violation of” N.J.S.A. 54:4-3.6 since the taxing “authorities” could not “distinguish ...

docket:	L-0738-21
court:	NJ Superior Court Appellate Division
decided:	2023-01-09
status:
citation:
Document Size:	103461

6 PRESBYTERIAN HOME AT PENNINGTON, INC. v. PENNINGTON BOROUGH, <br -- rank: 916

... case is whether it is exempt from local property taxation. N.J.S.A. 54:4-3.6 exempts “all buildings actually used in the work of ... that even if Stony Brook did qualify for exemption under N.J.S.A. 54:4-3.6, then exemption under the statute in this case would violate ... was not operated for hospital purposes within the meaning of N.J.S.A. 54:4-3.6. As for tax year 2005, PHP’s motion for summary ... otherwise). [I]f there is no qualification for exemption under N.J.S.A. 54:4-3.6 in the first place by ownership and use on October ... “In order to obtain a property tax exemption under N.J.S.A. 54:4-3.6, the taxpayer must show actual use as of October 1 ... determination as to the eligibility of property for exemption under N.J.S.A. 54:4-3.6. The design of the local property tax statutes enacted ...

docket:	02348-02
court:
decided:	2007-06-14
status:
citation:
Document Size:	119715

7 /usr/local/share/www/libweb/collections/courts/tax/13203-13opn.opn.html -- rank: 902

... 2013 tax year application for local property tax exemption under N.J.S.A. 54:4-3.6. Conversely, defendant charges that the denial was appropriate because the property failed to satisfy the criteria for exemption under N.J.S.A. 54:4-3.6, and seeks partial dismissal of plaintiff’s complaint. For the ... local property tax exemption for the 2013 tax year under N.J.S.A. 54:4-3.6. Therefore, the court denies plaintiff’s motion for summary judgment ... subject property exempt from local property tax for 2013, under N.J.S.A. 54:4-3.6. Plaintiff’s motion is premised on two arguments: (1) plaintiff� ... bearing on the criteria for local property tax exemption under N.J.S.A. 54:4-3.6. Plaintiff relies on the holding in Society of the Holy ... plaintiff maintains that it satisfied the actual use criteria under N.J.S.A. 54:4-3.6 as of the October 1, 2012 valuation date, despite ...

docket:
court:	NJ Superior Court Law/Chancery Division
decided:
status:
citation:
Document Size:	61148

8 Gourmet Dining, LLC v. Union Township -- rank: 899

... agencies and authorities, that is used for a public purpose. N.J.S.A. 54:4-3.6, in turn, exempts certain property of various non-profit organizations ... for “colleges, schools, academies or seminaries” as required by N.J.S.A 54:4-3.6, the court held that Gourmet Dining was not entitled to ... 31) 5. Nor is Gourmet Dining exempt from taxation under N.J.S.A. 54:4-3.6. Gourmet Dining is a for-profit entity, and the restaurant ... State and other public property used for public purposes), and N.J.S.A. 54:4-3.6 (exempting property of colleges and other nonprofit organizations), among other ... to a nonprofit organization which is exempt from taxation under N.J.S.A. 54:4-3.6, for use by that organization in its exempt functions; school ... chapter . . . . [N.J.S.A. 54:4-3.3.] 4 N.J.S.A. 54:4-3.6, in turn, exempts certain property of various non-profit ...

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

9 /usr/local/share/www/libweb/collections/courts/tax/16504-13opn.opn.html -- rank: 887

... 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. 1 For ... ” it should be exempt from local property tax under N.J.S.A. 54:4-3.6. Finally, they submit that the subject property is a � ... statutory provisions: N.J.S.A. 54:4-3.3, N.J.S.A. 54:4-3.6, and N.J.S.A. 18A:72A-18. Each statutory ... J.S.A. 54:4-3.3. 2. Actual use N.J.S.A. 54:4-3.6 affords a local property tax exemption for colleges, schools and ... property is actually used for a tax-exempt purpose. Specifically, N.J.S.A. 54:4-3.6, states, in part, that: [t]he following property shall be ... to taxation and the remaining portion only shall be exempt . . . [N.J.S.A. 54:4-3.6.] In City of Trenton v. State, Div. of Tax ...

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

10 River Rats Inc. v. Borough of Fair Haven -- rank: 850

... assessor for the Borough seeking local property tax exemption under N.J.S.A. 54:4-3.6. RRI stated its organizational purpose was “sailing instruction and ... general public, either of which purpose satisfied the requirements of N.J.S.A. 54:4-3.6. Counsel also provided additional details of the types of membership ... art. VIII, § 1, ¶ 2. The enabling statute is N.J.S.A. 54:4-3.6, which details the exemption and conditions for obtaining the same ... purposes on account of which the exemption is claimed.” N.J.S.A. 54:4-3.6. 11 These provisos have been summarized by our Supreme Court ... all types of property owners and property uses specified in N.J.S.A. 54:4-3.6. 12 (2) its property must be actually and exclusively used ... nonetheless, “if there is no qualification for exemption under N.J.S.A. 54:4-3.6 in the first place by ownership and use on ...

docket:	008332-16
court:	NJ Tax Court
decided:	2019-08-14
status:	Unpublished
citation:
Document Size:	63965

11 ROMAN CATHOLIC ARCHDIOCESE OF NEWARK v. CITY OF EAST ORANGE -- rank: 836

... years 1994, 1995, and 1996. Plaintiff seeks exemptions pursuant to N.J.S.A. 54:4-3.6 for properties actually and exclusively used for religious worship or ... properties to determine whether they qualify for tax exemptions under N.J.S.A. 54:4-3.6, and contends that the properties here were insufficiently used for ... were actual and exclusive). Such an inquiry is mandated by N.J.S.A. 54:4-3.6 which requires both actual and exclusive use as a condition ... Board of Education void that exemption. II. Quantum of Use N.J.S.A. 54:4-3.6 provides: The following property shall be exempt from taxation under ... minimal consideration which appears not to be interpreted very strictly). N.J.S.A. 54:4-3.6 only requires actual and exclusive use, and does not impose ... occupied, it may not benefit from the exemption granted by N.J.S.A. 54:4-3.6. 4 N.J. Tax at 397-8. Similarly, when ...

docket:	00392-95
court:
decided:	0000-00-00
status:
citation:	17 N.J. Tax 298
Document Size:	126562

12 Ramapough Mountain Indians v. Mahwah Township -- rank: 831

... receive tax exempt status under the present statutory framework of N.J.S.A. 54:4-3.6. In opposition to Defendant’s motion, Plaintiff argues that N.J.S.A. 54:4-3.6 is unconstitutional as applied because it places an undue burden ... prove that it is entitled to the tax exemption under N.J.S.A. 54:4-3.6, and Defendant’s motion for summary judgment is granted. I ... for the subject property, a vacant parcel of land, under N.J.S.A. 54:4-3.6. The subject property is assessed as follows: Land $136,300 ... set forth in the requirements of the tax exemption statute, N.J.S.A. 54:4-3.6. The Plaintiff filed a tax appeal with the County Board ... would entitle Plaintiff to qualify for tax exempt status under N.J.S.A. 54:4-3.6. In support of its motion, Defendant relies on the ...

docket:	017320-09
court:
decided:	2012-03-28
status:
citation:
Document Size:	85494

13 Township of Green, v. Life With Joy, Inc. -- rank: 821

... Taxation (“County Board”) concerning the tax- exempt status under N.J.S.A. 54:4-3.6, of property owned by Life with Joy (“LWJ”) located ... LWJ has met its burden of satisfying the elements of N.J.S.A. 54:4-3.6 (2) denies the Township’s 2016 and 2018 appeals, affirming ... grounds, 99 N.J. 265 (1985). B. Property Tax Exemption N.J.S.A. 54:4-3.6 provides in pertinent part that: The following property shall be ... to taxation and the remaining portion only shall be exempt. [N.J.S.A. 54:4-3.6] While value determinations by County Boards generally enjoy a presumption ... three criteria for whether a property qualifies for exemption under N.J.S.A. 54:4-3.6: (1) the owner of the property must be organized exclusively ... v. Millburn Twp., 95 N.J. 503 , 521 (1984). While N.J.S.A. 54:4-3.6 requires that the operation and use of property not ...

docket:	9572-16
court:	NJ Tax Court
decided:	2022-03-24
status:	Published
citation:
Document Size:	60446

14 /usr/local/share/www/libweb/collections/courts/supreme/a-33-19.opn.html -- rank: 811

... Decided July 15, 2020 SOLOMON, J., writing for the Court. N.J.S.A. 54:4-3.6 exempts from taxation “all buildings actually used for” specific ... satisfied the criteria for a local property tax exemption under N.J.S.A. 54:4-3.6 in time for the October 1 valuation date. The Tax ... construction, and as of the valuation date in 2012. 1. N.J.S.A. 54:4-3.6 exempts from taxation “all buildings actually used in the ... buildings are located. Tax exemptions, such as those provided by N.J.S.A. 54:4-3.6, are granted by the State in recognition of the contribution ... good. (pp. 12-13) 2. A religious tax exemption under N.J.S.A. 54:4-3.6 is granted for a building if: (1) the property owner ... deemed a religious purpose consistent with the exemption granted by N.J.S.A. 54:4-3.6. Viewed in a light most favorable to Christian Mission, ...

docket:
court:
decided:
status:
citation:
Document Size:	50152

15 Jersey City Two, LLC v. Jersey City -- rank: 809

... property tax for tax years 2020 and 2021 pursuant to N.J.S.A. 54:4-3.6. I. Procedural History Jersey City Two, LLC (“Plaintiff” or ... therefore, it does not satisfy the criteria for exemption under N.J.S.A. 54:4- 3.6. On March 21, 2023 Plaintiff filed Opposition to the Municipality� ... the Subject Properties qualify for local property tax exemption under N.J.S.A. 54:4-3.6 for tax years 2020 and 2021. Unless expressly exempted by ... 38 , 44-45 (1954) (citation and internal quotation marks omitted). N.J.S.A. 54:4-3.6 affords an exemption from local property tax to: all buildings ... the moral and mental improvement of men, women and children… [N.J.S.A. 54:4-3.6.] Moreover, N.J.S.A. 54:4-3.6 expressly states that local property tax exemption shall apply: ...

docket:	012480-20
court:	NJ Superior Court Appellate Division
decided:	2023-05-05
status:	Unpublished
citation:
Document Size:	53861