Church space on the second floor of a building being prepared for sale has not been abandoned and is still eligible for real estate tax exemption, the Tax Court of New Jersey has held. An assessor seeing a “For Sale” sign on a church in Trenton asked to inspect the property with the pastor. The assessor said that the second floor, which had been used for church purposes before the church bought a new building and moved most of its activities, was without books, chairs, or food (from a former food pantry). He said he found only a ladder and some paint supplies and declared the second floor vacant. The City imposed taxes on the space. The pastor and his son, however, testified that the second...