Town of Morristown, Plaintiff-Appellant v. Woman’s Club of Morristown and Attorney General of New Jersey…

Summary

The Supreme Court of New Jersey upheld the constitutionality of N.J.S.A. 54:4-3.52, affirming that the historic‑site tax exemption for the Dr. Condit House is valid. The Court relied on the statute's plain language and legislative intent, finding the classification based on nonprofit ownership and historic status to be a permissible rational distinction serving a public purpose. A dissent argued that the exemption violates the constitutional requirement that tax exemptions be granted only by general laws because it classifies based on owner status. The dissent would have reversed the decision.