Case law

Gale Builders, Inc. v. Hunterdon County Board of Taxation

8 N.J. Tax 16 · New Jersey Tax Court · Nov 13, 1985

A. 54:4-23.1 et seq., qualifying farmland is assessed at a preferential value based on its agricultural and horticultural value, N.J.S.A. 54:4-23.2. … Franklin Tp., 107 N.J.Super. 218 , 258 A.2d 18 (App.Div.1969) *20 In the event a change of use occurs whereby a property previously assessed as qualified farmland is no longer used for agricultural or horticultural purposes

Girls Friendly Society v. Cape May City

26 N.J. Tax 549 · New Jersey Tax Court · Oct 26, 2012

The Municipality acknowledges that GFSPA itself qualifies as a nonprofit organization subject to exempt status pursuant to N.J.S.A. 54:4-36. … Direct proof of an individual’s mental or moral improvement is not necessary for an entity to qualify for an exemption. International Sch. Services, Inc. v.

Gottdiener v. Township of Roxbury

2 N.J. Tax 206 · New Jersey Tax Court · Feb 9, 1981

Secondly, it clearly appears that, even standing alone, the 1971 payment of $409.60 is insufficient. … In sum, in attempting to prove the existence of such a sale, the proofs must clearly preponderate in favor of its existence. That was not the case here.

Alexandria Township v. Orban

21 N.J. Tax 298 · New Jersey Tax Court · May 4, 2004

Pio Costa did not hold that the land was qualified for farmland in 1997. … The judge in Pio Costa did not consider the language of N.J.A.C. 18:15-6.2(a)(6) which clearly requires a written approved woodland management plan.

M.J. Ocean, Inc. v. Director, Division of Taxation

23 N.J. Tax 646 · New Jersey Tax Court · Feb 15, 2008

Acquisitions, supra, a condition to New Jersey’s waiver of sovereign immunity as to refund claims and thus is not subject to extension based on equitable considerations. … “The intent to waive need not be stated expressly, provided the circumstances clearly show that the party knew of the right and then abandoned it, either by design or indifference.” Ibid.

New Jersey Turnpike Authority v. Township of Monroe

28 N.J. Tax 158 · New Jersey Tax Court · Jul 2, 2014

For tax year 2010, the Subject was assessed as farmland qualified pursuant to the Farmland Assessment Act of 1964 (the “FA-Aet”). … N.J.S.A. 13:8C-2 where the legislative findings reflect that the GSPTA was enacted pursuant to a “need to establish a program to serve as the successor to the programs established by” several Green Acres laws, including,

Wrightstown Borough v. Medved

4 N.J. Tax 582 · New Jersey Tax Court · Sep 20, 1982

The language utilized clearly establishes an intent to limit the benefits thereof to widows. By its failure to employ terms such as “spouse” or “widower,” widowers were specifically not included. … Nor was there any provision to continue the exemption of a qualified totally disabled veteran who died after his active duty in time of war by extending the exemption to his widow.

Batcha v. Hopewell Township

18 N.J. Tax 1 · New Jersey Tax Court · Jun 13, 1997

Moreover, the correspondence from Sost to plaintiffs during late 1993 clearly and convincingly corroborates her testimony. … The denial notice clearly stated that plaintiffs’ application for farmland assessment was denied for failure to provide adequate proof of gross sales.

De Rosa v. Director, Division of Taxation

28 N.J. Tax 256 · New Jersey Tax Court · Jan 22, 2015

De Rosa had reasonable cause for under-reporting his New Jersey inheritance tax liability for the purpose of qualifying for the Tax Amnesty Program. Whether a plaintiff establishes reasonable cause “turns on the facts.” … That is clearly not the situation presented to the court in this matter.

Angelini v. Township of Upper Freehold

8 N.J. Tax 644 · New Jersey Tax Court · Jan 13, 1987

The purposes of the Farmland Assessment Act would clearly be frustrated if a change from agricultural use to non-use did not constitute a change in use, and the Legislature could not have intended such a result. … Taxpayer also argued that, in any event, no change in use was established and that the most that could be factually determined was that the land was inactive.

Mega Care, Inc. v. Union Township

15 N.J. Tax 566 · New Jersey Tax Court · Feb 1, 1996

Community Hospital Linen Services allows tax exemption for property of nonprofit corporations established to provide laundry, collection and printing services to several hospitals. … It is contended that Mega Care's by-laws specifically reflect integrated operation with a hospital; but the applicable portions of the by-laws are not clearly found in the moving papers, and the requirement of incorporation

Interstate 78 Office Park, Ltd. v. Tewksbury Township

11 N.J. Tax 172 · New Jersey Tax Court · Apr 26, 1990

, the taxpayers cannot now be permitted to attempt to establish a totally different qualification; to wit: the breeding and sale of horses. … The fact that the assessor is directed to notify the owner of a denial by November 1 of the pretax year clearly manifests that the assessor must make his examination and determination and, if denied, the reasons therefor

Exxon Corp. v. Hunt

4 N.J. Tax 294 · New Jersey Tax Court · Apr 23, 1982

At one point in its deliberations Congress debated establishing a fund of $4.1 billion for that purpose. … Clearly, the spill fund tax is valid in so far as such monies are used to satisfy these purposes.

City of New Brunswick v. Rutgers Community Health Plan, Inc.

7 N.J. Tax 491 · New Jersey Tax Court · Jul 23, 1985

As Title 26 clearly shows the Legislature is fully aware of the differences in health care facilities. … Of course these organizations must meet all of the necessary requisites under § 3.6 in order to qualify for exemption.

McDonald v. Director, Division of Taxation

10 N.J. Tax 556 · New Jersey Tax Court · Sep 29, 1989

He had effectively established a domicile in the State of Florida for the year 1985. … Contrary to Pardee , not only was the profit sharing plan established and payments made to plaintiff from it as compensation for services rendered, but they were clearly made in connection with plaintiffs occupation.

City of New Brunswick v. George Street Playhouse, Inc.

2 N.J. Tax 407 · New Jersey Tax Court · Apr 20, 1981

In those cases in which a nonprofit status was found, the record clearly revealed a corporation dedicated solely to its stated nonprofit purposes even though some income was realized. … Plaintiff has failed to demonstrate that defendant had a money-making objective, which it must do if it is to establish that defendant does not qualify as a corporation not conducted for profit.

Temple Emanu-El v. Englewood City

21 N.J. Tax 462 · New Jersey Tax Court · Jun 29, 2004

Rabbi Hertzberg’s uncontroverted deposition establishes that he served as the synagogue’s full-time rabbi between 1956 and 1985, when he became rabbi emeritus. … The bulk of religious services at Ohel Simha synagogue are performed by, and are the responsibility of, Rabbi Choueka, who is clearly the spiritual leader and pulpit rabbi of the congregation.

Michael Giammarino and Roseann Giammarino v. Dir., Div. of Taxation

New Jersey Tax Court · Nov 13, 2025

To qualify for the privilege, the activity must be: an integral part of the deliberative and communicative process by which Members participate in committee and [House] proceedings … The court finds that these materials are clearly within the legislative sphere and are insulated from disclosure under the Speech or Debate Clause.

Consistory of the Congregation of Paramus v. Township of Ridgewood

20 N.J. Misc. 125 · New Jersey Tax Court · Mar 24, 1942

The building must clearly appear to constitute a- “building for cemetery use.” The respondent contends that neither fact is established. … Therefore, the building does not qualify for exemption under the statute. Its use in connection with Valleau Cemetery is immaterial, since it is not erected thereon. The assessment is affirmed.

Estate of Lustgarten v. Director, Division of Taxation

15 N.J. Tax 1 · New Jersey Tax Court · Apr 18, 1994

If such had been the order of deaths, no Trust would have been established under Article Fifteenth. … "beneficiaries” referring to the beneficial interests in the Qualified Terminable Interest Property Trust established pursuant to Article Fifteenth of Decedent’s Will. See Cody v.