Girls Friendly Society v. Cape May City

BRENNAN, J.T.C.

This is the court’s opinion in connection with the plaintiffs appeal of the defendant’s Assessment Revision dated March 7, 2011 in which the property owned and operated by plaintiff and known as “Holiday House” was denied exemption from local property taxes pursuant to N.J.S.A. 54:4-3.6. Plaintiff argues that the property serves as an integral part of the operation of its religious and charitable nonprofit organization and use of the residence is reasonably necessary for its proper and efficient operation.

The court finds that plaintiff has met its burden of proof and has…