Joel Malcolm Ellis

Practice Details

• Firm Information
  Position

  Partner

  Firm Name

  Kates Nussman Ellis Farhi & Earle, LLP
• Representative Cases & Transactions
  Cases

  Advance Housing, Inc. v. Township of Teaneck, 215 N.J. 549, 2013, Holding, in a case of first impression, that a non-profit corporation which provided supportive housing
  services for mentally disabled individuals, was entitled to property tax exemptions for its houses, notwithst
  ing its observance of a tenet in "supportive housing" that the residents cannot be required to submit to clinical program as a condition of their occupancies. The Supreme Court held that the homes were actually used for the charitable purpose of promoting
  providing permanent, normalized community living arrangements for psychiatrically disabled individuals,
  , thus, they qualified for tax-exempt status, where their charitable work spared the government an expense that it ultimately would have borne, the property was used in a manner to further the charitable purpose, they received substantial sums of money from federal
  state agencies to purchase housing
  deliver supportive services to the psychiatrically disabled,
  they were addressing an important
  legitimate governmental concern, namely the provision of both housing
  substantial supportive services that fostered the prospect of independent
  productive living in the community for the mentally disabled,
  homeless. In response to the opposition of the nine municipalities seeking to tax the homes, the Court added that Advance Housing was not engaged in a seemingly commercial enterprise.