PRESBYTERIAN HOME v. PENNINGTON BOR.


23 N.J. Tax 473 (2007)

PRESBYTERIAN HOME AT PENNINGTON, INC., PLAINTIFF, v. PENNINGTON BOROUGH, DEFENDANT. PENNINGTON BOROUGH, PLAINTIFF, v. PRESBYTERIAN HOME AT PENNINGTON, INC., DEFENDANT.

Tax Court of New Jersey.

Decided June 14, 2007.


Attorney(s) appearing for the Case

Bruce W. Clark, attorney for Presbyterian Home at Pennington, Inc. (Dechert, LLP, attorneys).

Walter R. Bliss, Jr., attorney for Pennington Borough (Walter R. Bliss, Jr., Esq., attorney).


MENYUK, J.T.C.

These matters come before the court on cross-motions for summary judgment. The subject property is an assisted living facility and the issue in this case is whether it is exempt from local property taxation. N.J.S.A. 54:4-3.6 exempts "all buildings actually used in the work of associations and corporations organized exclusively for hospital purposes." As amended by L. 1993, c. 166, ...

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