New Jersey Tax Court Voids Tax Sale Certificate, Orders Refund for Exempt Property

The New Jersey Tax Court ruled in favor of the taxpayer, setting aside a tax sale certificate and ordering a refund of previously paid taxes. The case involved a property owned by the taxpayer that was granted tax-exempt status but had erroneously been assessed taxes and had a tax sale certificate issued against it. The court determined that since the property was tax-exempt, the assessment and resulting tax sale certificate were void ab initio, citing precedents that invalid assessments on exempt properties render any subsequent tax sales void. [Yeshiva Shvilay Hatalmud Inc. v. Township of Lakewood, N.J. Tax Ct., No. ...