Congregation Ahavath Torah v. Englewood City

PIZZUTO, J.T.C.

This case presents the issue of whether a Jewish congregation may claim a property tax exemption for a residence used by a cantor. The claim is made under N.J.S.A. 54:4-3.6, which allows an exemption (the “Parsonage Exemption”) for up to two buildings “actually occupied as a parsonage by the officiating clergymen of any religious corporation of this State.” The parties have made cross-motions for summary judgment on stipulated facts. Since there are no genuine issues of material fact, summary judgment as a matter of law pursuant to R. 4:46-2 is appropriate.

Plaintiff is a…