Christian Mission John 316 v. Passaic City; Docket No. 013203-2013, opinion by Novin, J.T.C., decided February 28, 2018. For plaintiff – Tova L. Lutz (Lutz Law Group, LLC, attorneys); for defendants – Kenneth A. Porro (Chasan Lamparello Mallon & Capuzzo, P.C., attorneys). The court concluded that a former commercial warehouse building, undergoing substantial renovations to convert it into a church sanctuary, offices, and meeting space, was not in actual use as of the assessing date under N.J.S.A. 54:4-3.6. Thus, the property was not entitled to an exemption from local property tax for the 2013 tax year. The taxpayer’s goal, intent, or objective to furnish religious services for public benefit, at some future date, was insufficient to establish the requisite quid pro quo required under N.J.S.A. 54:4-3.6. The court interpreted the phrase “actually used” under N.J.S.A. 54:4-3.6, as implying that the use cannot be achieved at the expense of the safety, welfare, and wellbeing of the public, the intended beneficiaries of the non-profit entity’s bounty.