Religious Residential Program Gets Property Tax Exemption

In Aish Hatorah New York v. Passaic City, (NJ Tax Ct., July 10, 2019), the New Jersey Tax Court held that two properties used by the Orthodox Jewish organization Aish Hatorah for its Aish Woman's House are entitled to a property tax exemption as buildings used for "religious purposes" and for "the moral and mental improvement of men, women and children." Aish House is described by the court as "a residential setting for adult unmarried Jewish women to nurture and develop their understanding of, and faith in Orthodox Judaism .... under the supervision and guidance of the 'rabbi-in-residence'...." The city had argued that the two properties were merely a student dormitory and a rabbi's residence, and therefore not exempt from taxation.