Borough of Paramus v. County of Bergen

NUGENT, J.T.C.

The property at issue is the site of a public hospital formerly known as Bergen Pines constructed by the County of Bergen (county) in or around the early to mid 1900s. Historically, the property was not subject to local property taxes based on N.J.S.A. 54:4-3.3 which provides an exemption for county owned property put to public use. In 1997, the county elected to transition the public hospital to provide management, maintenance and operation of the facility by a for-profit, third-party health care management firm. The hospital was renamed Bergen Regional Medical Center.

The…