New Jersey State League of Municipalities v. Kimmelman

The opinion of the Court was delivered by

O’HERN, J.

In this case we must primarily resolve an apparent conflict between two provisions of the taxation article of the New Jersey Constitution. One requires taxation of all real property by uniform rules and the same standard of value, the other authorizes the Legislature to grant exemptions from taxation by general laws. The issue arises in the context of the legislative moratorium on the taxation of unoccupied, newly-constructed, single-family residences.

*424Consideration of the history and purposes of the two sections and the paramount focus of the…