Christian Mission John 316 v. Passaic City (083487) (Tax Court & Statewide)

Summary

The Supreme Court of New Jersey reversed the Appellate Division and remanded the case, holding that summary judgment was erroneous because there is evidence the warehouse may have satisfied the “actual use” requirement for a religious tax exemption, particularly through storage of religious items and the “continued exempt character” doctrine; the Court also noted that lack of a certificate of occupancy is not a bright‑line bar to exemption.