Hackensack Meridian Health—Impact on property tax exemption appeals for all not for profit hospitals

Defended against a summary judgment motion on behalf of Hackensack Meridian Health regarding the Palisades Medical Center property tax appeal. North Bergen alleged that the hospital property was not exempt and should be returned to the municipal tax rolls for the 2016 and 2017 tax years. Denying the motion, the judge agreed that there were numerous issues of material fact regarding the use and operation of the hospital, that the holding in Atlantic Health System v. Morristown was not binding on the court, and that each exemption appeal was factually complex and fact sensitive, with the record requiring further development. This decision impacts property tax exemption appeals for all not for profit hospitals.