State Department of Environmental Protection (“DEP”) alleged that its property – on which a for-profit entity operated a golf course and related amenities – was exempt from local property taxes.
The Tax Court concluded that the statutory requirements for an exemption set forth in N.J.S.A. 54:4–3.3 were satisfied for the subject property for tax year 2012.
“The exemption at issue here is established in N.J.S.A. 54:4–3.3, and does not require charitable use of the subject property. It is, instead, a public use, consistent with the statutory mandate of the agency that owns the property, that determines whether an exemption applies. The fact that plaintiff does not engage in charitable activity—indeed, there is no dispute that plaintiff is a for-profit business enterprise—does not defeat the exemption in this case. Plaintiff’s use of the property furthers the public purpose of the DEP by providing recreational opportunities to the public on land purchased with Green Acres funds.”