International Schools Services, Inc. v. West Windsor Township

In this local property tax appeal, we review a judgment that denied International Schools Services, Inc. (ISS) a tax exemption under N.J.S.A 54:4-3.6. ISS challenged the 2002 and 2003 property tax assessments imposed on its office condominium units in West Windsor Township (Township), claiming it was entitled to exemption for property actually used in the work of a nonprofit corporation “organized exclusively for the moral and mental improvement of men, women and children.” N.J.S.A 54:4-3.6. For many years prior, the portion of the property owned and occupied by ISS had been exempted from…