Tax Exempt Day-Care Facility

On July 7, the Appellate Division affirmed the Tax Court of New Jersey’s decision in Wee Love, Inc. v. Township of Maple Shade. In so doing, the Appellate Division agreed with the Tax Court that the day-care facility at issue in that case is a school for purposes of the local property tax exemption under N.J.S.A. 54:4-3.6. The Tax Court found, and the Appellate Division agreed, that due to the fact that virtually all of the plaintiff’s building was used by preschool children, the predominant use of the building was as a school, even though at times some portion of the building was occupied by participants in before- and after-school programs. The Appellate Division also noted that there was substantial credible evidence to support the Tax Court’s conclusion that the entire premise was exempt because the predominant use was as a school.

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