Temple Emanu-El v. Englewood City

PIZZUTO, J.T.C.

This case presents the issue of whether a Jewish congregation may claim a parsonage exception under N.J.S.A. 54:4-3.6 for a residence occupied by a retired rabbi who continues to be active in the congregation as “rabbi emeritus.” The statute allows an exception for certain buildings “actually occupied as a parsonage by the officiating clergymen of any religious corporation of this State.” N.J.S.A. 54:4-3.6. The issue is whether, on the facts of this case, the rabbi emeritus meets the legal definition of an officiating clergyman for purposes of the statute. The parties filed…