In Pruent-Stevens v. Township of Toms River, the Appellate Division of the New Jersey Superior Court addressed the eligibility for the veteran’s property tax exemption under N.J.S.A. 54:4-3.30. The appeals court reversed the New Jersey Tax Court in holding that once a widow/widower remarries they permanentlylose their eligibility for the disabled veterans property
A recent decision by the Tax Court of New Jersey may significantly impact how local property tax assessments are imposed on cell towers in the state. In New Jersey Turnpike Authority v. Elizabeth City, (Novin, J.) (17 pp.) (Feb. 10, 2017), the court held that the New Jersey Turnpike Authority
In Galloway Township v. Duncan, the New Jersey Tax Court addressed when a veteran who suffers from a service-connected 100 percent permanent disability meets the legislatively imposed requirements for the personal residence tax exemption. The Facts of the Case Defendant taxpayer, Lucienne Reed Duncan, M.D., sought personal residence tax exemption
In Kenneth M. Ruskowski v. Director, Division of Taxation, the Tax Court of New Jersey held that the plaintiff’s in lieu tax payments (PILOT payments) did not constitute “property taxes,” as the term is defined under N.J.S.A. 54:4-8.67. Accordingly, the court ruled that the Director of the Division of Taxation
In N.J. Turnpike Auth. v. Twp. of Monroe, the Tax Court addressed the New Jersey Turnpike’s ability to obtain a tax exemption for property acquired pursuant to a mitigation obligation to the New Jersey Department of Environmental Protection (DEP). The Facts of the Case In connection with its project to
New Jersey lawmakers in both houses are currently considering hospital tax exemption legislation that would alter the property tax liabilities of non-profit hospitals. In the Assembly, the bill is pending before the State and Local Government Committee. The measure could go before the full Senate in the next few weeks.
In AHS Hospital Corp d/b/a/ Morristown Memorial Hospital v. Town of Morristown, the New Jersey Tax Court found that Morristown Memorial Hospital, under its current method of operation, fails to satisfy the criteria for property tax exemption as set forth in N.J.S.A. 54:4-3.6. The precedential decision is expected to have
The Tax Court of New Jersey recently clarified the standard for determining whether a tax-exempt religious organization qualifies for a property tax exemption when the property is no longer used for worship services. The court’s decision in Borough of Hamburg v. Trustees of the Presbytery of Newton is particularly useful