Legal Opinion

Hays v. Paramus Borough

New Jersey Tax Court

Decided April 17, 2015Published

1Opinion of the Court

FIAMINGO, J.T.C.

This matter is before the Tax Court on plaintiffs appeal of the decision of the Bergen County Tax Board affirming the assessment imposed on the subject property for tax year 2013. The complaint filed by plaintiff appeals an alleged denial of the Veter*346an’s Exemption available to a surviving spouse under N.J.S.A. 54:4-3.30(b).

For the reasons stated more fully below, the Court will enter Judgment granting a Veteran’s Exemption for 50% of the assessed value of the dwelling house and curtilage determined in accordance with this opinion.

Procedural History and Findings of Fact

The…

2Cases cited21 opinions

  1. United States v. WindsorSupreme Court of the United States · 2013
  2. Metromedia, Inc. v. Director, Division of TaxationSupreme Court of New Jersey · 1984
  3. GE Solid State, Inc v. Director, Division of TaxationSupreme Court of New Jersey · 1993
  4. Princeton University Press v. Borough of PrincetonSupreme Court of New Jersey · 1961
  5. Fedders Financial Corp. v. Director, Division of TaxationSupreme Court of New Jersey · 1984

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