Legal Opinion
Presbyterian Home at Pennington, Inc. v. Pennington Borough
New Jersey Tax Court
Decided June 14, 2007PublishedCited by 5 opinions
1Opinion of the Court
MENYUK, J.T.C.
These matters come before the court on cross-motions for summary judgment. The subject property is an assisted living facility and the issue in this case is whether it is exempt from local property taxation. N.J.S.A. 54:4-3.6 exempts “all buildings actually used in the work of associations and corporations organized exclusively for hospital purposes.” As amended by L. 1993, c. 166, § 1, the statute defines “hospital purposes” to include health care facilities for the elderly, including assisted living residences and similar facilities that provide medical, nursing or personal…
2Cases cited39 opinions
- Brill v. Guardian Life Insurance Co. of AmericaSupreme Court of New Jersey · 1995
- F.M.C. Stores Co. v. Borough of Morris PlainsSupreme Court of New Jersey · 1985
- Brewer v. PorchSupreme Court of New Jersey · 1969
- Princeton University Press v. Borough of PrincetonSupreme Court of New Jersey · 1961
- Paper Mill Playhouse v. Millburn TownshipSupreme Court of New Jersey · 1984
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3Cited by5 opinions
- Hunterdon Medical Center v. Township of ReadingtonSupreme Court of New Jersey · 2008
- Society of Holy Child Jesus v. City of SummitNew Jersey Superior Court Appellate Division · 2011
- Presbyterian Home at Pennington, Inc. v. Borough of PenningtonNew Jersey Superior Court Appellate Division · 2009
- International Schools Services Inc. v. West Windsor TownshipNew Jersey Tax Court · 2009
- Anderson v. Director, Division of TaxationNew Jersey Tax Court · 2008