A closed church and manse for its clergy are entitled to real estate tax exemption when they are used for storage and other religious purposes, the Tax Court of New Jersey has ruled. It has granted the exemption over the claims of the local municipality that sought to impose the taxes. The last time the Presbyterian church in Hamburg, NJ, was used for weekly worship services was October 2010. A residential property housing its clergy was also closed in 2010. Water was shut off and the property listed for sale in 2011. In December, 2012, the Borough’s tax assessor denied exempt status for 2013. The Presbytery said the facilities “still remain to be a vital part of the ongoing ministry of the...