Cole Schotz P.C

In what may prove to be a watershed moment for real property tax exemption jurisprudence in New Jersey, the Appellate Division has held that property located on the campus of Kean University (a State owned institution of higher education), but being utilized and occupied, in part, by a for-profit restaurant, is nonetheless still entitled to a tax exemption because it is being used for an exempt “public use” pursuant to N.J.S.A. 54:4-3.3.  In reversing the…