N.J. Nonprofit Granted Property Tax Break for Disability Housing

A nonprofit won’t have to pay property taxes on a condominium unit it owns, even though the only current resident is the son of the organization’s president, the New Jersey Tax Court ruled.

Options Imagined, which provides support services to adults with intellectual and developmental disabilities, sought a property tax exemption for tax years 2020, 2021, and 2022. Parsippany-Troy Hills Township valued the property at $150,000 for all three years and declined the exemption because the property doesn’t provide a charitable benefit to the public by only serving a board member’s son.

Tax Court Judge Vito ...