Job Haines Home for the Aged v. Township of Bloomfield

KAHN, J.T.C.

This is the court’s opinion with respect to cross-motions for summary judgment. The tax year in question is 2000. Defendant (“municipality”) notified plaintiff (“taxpayer”) that a certain improvement under construction, but not yet complete as of October 1, 1999, was subject to an assessment of $1,250,000. Taxpayer filed its complaint, appealing this partial assessment.

*412Taxpayer is a nursing home, which, according to its amended by-laws, “is organized exclusively for. charitable, religious, educational, and scientific purposes, [it] ... may solicit contributions and other financial…