Homeowners’ Dispute with Beach Association Lands in NJ Tax Court

Although it’s been over thirteen years since Superstorm Sandy wreaked havoc in New Jersey, many beachfront property owners continue to grapple with the regulatory aftermath which has placed restrictions on private property rights. One such case involves owners of beachfront property in Brick Township and the Normandy Beach Association. Tensions between the parties have boiled over into the Tax Court of New Jersey with third party tax appeals being filed in an effort to increase the assessed value of certain properties. Let’s take a closer look at the conflict and see how it played out!

Background

The Westerholds own beachfront property in Brick Township, New Jersey. Before Superstorm Sandy made landfall in 2012, the Westerholds were able to access the beach from their own property. That changed after Sandy when the U.S. Army Corps of Engineers and the New Jersey Department of Environmental Protection built protective dunes on the beach. While the dunes act as a natural coastal defense against storms, flooding, and erosion, they also sit on land owned by Normandy Beach Association which controls access to the shoreline.

The Westerholds built a footpath over the newly constructed dunes for access to the beach. The association noticed and insisted that they use public street-end points. This led to a lengthy and bitter dispute with accusations thrown back and forth as well as criminal charges being filed (and ultimately dropped).

Tax Court

Things got so contentious that the Westerholds filed third party tax appeals against Normandy Beach Association. The homeowners argued that the association’s oceanfront and bayfront properties in Toms River and Brick Township were grossly underassessed, especially given their prime location. They hired an appraiser to value the properties, who concluded that the bayfront clubhouse was worth about $10 million and that the beach parcels were worth roughly $26 million. On the other hand, the beach association’s appraisers valued the same properties at just $100 and $2,800 respectively. Judge Cimino who presided over the matter noted that it’s highly unusual for such a disparity in property valuations to be seen in tax court litigation. He ordered that both sides produce expert appraisal reports.

Third Party Appeals

Before 2021, property owners were able to challenge the tax assessments of others. Essentially, a homeowner could file an appeal against a neighbor to try and increase their assessment. Although it may seem strange (and unneighborly), correcting an under-assessment can theoretically restore fairness to the tax base, meaning the burden is shifted so that everyone pays their fair share. Recent legislation abolished third-party appeals in NJ Tax Court, so these claims are largely a thing of the past. Since the Westerholds filed their appeals before 2021, they were among the last to pursue such claims in the tax court.

Outcome

Following the tax court’s order that the parties produce expert appraisal reports, the complaints were withdrawn by the property owners. As such, this chapter in the Westerholds’ tumultuous dispute came to a close. While a reason for withdrawing the complaints was not publicly stated, the expense of producing trial ready appraisals likely had a major role.

Conclusion

The Westerholds’ dispute with the Normandy Beach Association illustrates how disagreements over beachfront access can quickly evolve into complex legal battles. What began as a conflict about a footpath ultimately became a high‑stakes challenge to the assessed value of significant oceanfront and bayfront parcels—made even more unusual by the extraordinary gap between the parties’ valuations. For now, the dust—or sand—appears to have settled, but the case serves as an example of how a dispute over property access rights can have ripple effects.

To read more, click here: Beachfront dune path feud spills into New Jersey Tax Court as homeowners challenge assessment.