Greater Emmanuel Apostolic Faith Tabernacles v. Town of Montclair

CRABTREE, J. T. C.

This is a local property tax case wherein plaintiff seeks review of a judgment of the Essex County Board of Taxation upholding defendant’s denial of exemption to plaintiff’s property for tax year 1980.

At issue is plaintiff’s entitlement to an exemption for the subject property as a parsonage within the meaning of N.J.S.A. 54:4-3.6, notwithstanding that a portion thereof was demised to a third party for nonexempt purposes.

Plaintiff is a religious corporation organized pursuant to the provisions of N.J.S.A. 16:1-1 et seq.

The property in question, located at 166 Upper Mountain…