DeALMEIDA , P.J.T.C. The question before the court is whether a residence in Lakewood Township qualifies for an exemption from local property taxes as a parsonage occupied by an officiating clergyman within the meaning of N.J.S.A. 54:4-3.6. There is no dispute that plaintiff, a religious corporation, owns the residence, and that the home is occupied by a rabbi who officiates at religious services for plaintiff's congregation. The dispute arises from the decision of the municipal tax...
NOVIN , J.T.C. This shall constitute the court's opinion following trial of the local property tax appeals in the above-referenced matters. VBV Realty, LLC ("plaintiff") challenges the 2011, 2012 and 2013 local property tax assessments on an improved parcel of property located in the Township of Scotch Plains ("defendant"), County of Union and State of New Jersey. For the reasons stated more fully below, the court affirms the 2011, 2012 and 2013 tax year assessments and dismisses...
