Civil Court Rules and Jury Charges

Kenneth Vercammen & Associates, P.C.
2053 Woodbridge Avenue - Edison, NJ 08817

Tuesday, August 18, 2009

08-10-09 THE PRESBYTERIAN HOME AT PENNINGTON V. BOROUGH OF PENNINGTON, ET AL. A-6061-06T1

08-10-09 THE PRESBYTERIAN HOME AT PENNINGTON V. BOROUGH OF
PENNINGTON, ET AL.
A-6061-06T1

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
property taxes. The Tax Court held that an assisted living
facility must provide charity care in order to qualify for the
exemption. We held that the language of the legislative history
and plain language of the amendment contained no such
qualification and reversed the order denying a real estate tax
exemption for the 2003 and 2004 tax years.

Chase Smith assistant editor