Fields v. Trustees of Princeton University

BIANCO, Acting P.J.T.C.1

Defendants, Trustees of Princeton University and Princeton University (collectively “Princeton”), move for the entry of an order establishing that the burden of proof in these matters is upon plaintiffs, Kenneth Fields, Mary Ellen Merino, Joseph King, and Kathryn King, and the Estate of Eleanor J. Lewis (collectively the “Taxpayers”), who are challenging the property tax exemption granted to Princeton for the tax years at issue. The Taxpayers oppose the motion, arguing that the burden is always with the party claiming an exemption from taxation, and not with the party…