Presbyterian Home at Pennington, Inc. v. Borough of Pennington

The opinion of the court was delivered by

CUFF, P.J.A.D.

In this appeal, we consider the interpretation of a 1993 amendment to N.J.S.A. 54:4-3.6, which declares that the real property of various health care providers is exempt from local real estate taxes. At issue is whether an assisted living facility must provide charity care in order to qualify for the exemption. The Tax Court judge held that an assisted living facility must do so before qualifying for the exemption, and declared that plaintiff was not entitled to tax exempt status. We disagree and reverse.

I

Plaintiff, The Presbyterian Home…