Hunterdon Medical Center v. Township of Readington

KUSKIN, J.T.C.

In Hunterdon Medical Center v. Township of Readington, 22 N.J.Tax 302 (2005), I addressed claims for property tax exemption for tax years 2000, 2001 and 2002 filed by plaintiff with respect to a three-story building (the “Building”) located in Readington Township, New Jersey, approximately nine and one-half miles from plaintiffs main hospital campus in Flemington, New Jersey. The parties agreed that the decision as to those years would govern similar exemption claims filed by plaintiff for tax years 2003, 2004 and 2005. Plaintiff claimed that portions of the Building qualified…