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PHP v. BOROUGH OF PENNINGTON

No. A-6061-06T1.

25 N.J. Tax 249 (2009)

THE PRESBYTERIAN HOME AT PENNINGTON, INC., Plaintiff-Appellant/Cross-Respondent, v. THE BOROUGH OF PENNINGTON, Defendant-Respondent/Cross-Appellant. THE BOROUGH OF PENNINGTON, Plaintiff-Respondent/Cross-Appellant, v. THE PRESBYTERIAN HOME AT PENNINGTON, INC., Defendant-Appellant/Cross-Respondent.

Superior Court of New Jersey, Appellate Division.

Decided August 10, 2009.

Attorney(s) appearing for the Case

Bruce W. Clark, argued the cause for appellant/cross-respondent (Dechert LLP, attorneys; Mr. Clark, on the briefs).

Walter R. Bliss, Jr., argued the cause for respondent/cross-appellant (Mr. Bliss and Virginia Kerr, attorneys, of counsel and on the brief).

Drinker Biddle & Reath LLP, attorneys for amici curiae New Jersey Association of Homes and Services for the Aging and New Jersey Hospital Association (Ross A. Lewin, on the brief).

DiFrancesco, Bateman, Coley, Yospin, Kunzman, Davis & Lehrer, PC, attorneys for amicus curiae New Jersey State League of Municipalities (Martin Allen, of counsel; Mr. Allen and Joshua H. Beinhaker, on the brief).

Before Judges CUFF, FISHER and BAXTER.

The opinion of the court was delivered by

CUFF, P.J.A.D.

In this appeal, we consider the interpretation of a 1993 amendment to N.J.S.A. 54:4-3.6, which declares that the real property of various health care providers is exempt from local real estate taxes. At issue is whether an assisted living facility must provide charity care in order to qualify for the exemption. The Tax Court judge held that an assisted living facility must do so before

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