Girls Friendly Society of Pennsylvania v. City of Cape May, No. 009803-2011; Tax Court; opinion by Brennan, J.T.C.; decided October 26, 2012. DDS No. 35-5-8116 [25 pp.]
Plaintiff Girls Friendly Society of Pennsylvania (GFSPA), a nonprofit corporation, is part of an international organization that has been in existence for more than 100 years that strives to foster fellowship among young girls and women under the guidance and tutelage of the Episcopal Church. GFSPA appeals the denial of an exemption from local property taxes pursuant to N.J.S.A. 54:4-3.6 relating to its property known as “Holiday House.” Holiday House is located in Cape May, approximately two blocks from the beach and near the local Episcopal Church. It is available for use by Girls Friendly Society members. The combined property value assessment in 2011 was $2,023,600.
