BLOG: Property Tax Appeal
No Running From a Chapter 91 Request (It Runs With The Land!)
In this recent tax appeal, plaintiff, Fulton Partners, LLC (“Fulton”) filed an appeal for tax year 2017. The City of New Brunswick (“New Brunswick”) moved to dismiss for Fulton’s failure to provide responses to its Chapter 91 request. The Tax Court granted New Brunswick’s motion in part and dismissed the tax appeal for lack of... Read More
Tax Court Denies Application of Single Economic Unit Doctrine
In this Tax Court matter, Judge Jonathan Orsen denied Rutherford Borough’s (“Rutherford”) motion for partial summary judgement. Rutherford’s motion sought an Order directing that the parcels under appeal be treated and valued as a single economic unit along with two contiguous parcels owned by an unrelated party (not under appeal). Plaintiff, EGDC c/o AM Resurg... Read More
Non-Residential Development Fees: the Plain Language Confirms
The New Jersey Tax Court recently determined 1) whether a subject property was improved for the purposes of calculating the Non-Residential Development Fee (“NRDF”)(N.J.S.A. 40:55D-8.1 to 8.7) and 2) the correct date to use when determining the preexisting value of the subject property for the purposes of computing the NRDF owed. The NRDF is applied... Read More
Exempt From Taxes? Not if You Fail to Answer the Chapter 91 Request!
A New Jersey appellate court recently affirmed a Tax Court decision dismissing Alcatel’s complaint, which challenged the 2015 denial of a farmland assessment because Alcatel failed to respond to the tax assessor’s request for Chapter 91 data. NJSA 54:4-34 (“Chapter 91”) requires every real property owner “on written request of the assessor to render a... Read More
The App. Div. Says: “No Veteran’s Exemption Upon Remarriage”
The Appellate Division reversed the Tax Court’s judgment conferring a military veteran’s exemption for tax year 2016 as the surviving spouse of her first husband (an honorably discharged, decorated Vietnam veteran who qualified for an exemption) who remarried. The spouse’s exemption qualifies only during widowhood related to the death of the qualifying husband. This right... Read More
Property Tax: Does “Mere Retrofitting or Upgrading” Trigger an Added Assessment?
Judge Vito Bianco, pursuant to R. 2:5-6(c), filed an amplification letter expanding on his reasons for deciding to grant plaintiff, Plaza Twenty Three Station, LLC’s (“Plaza”) motion for summary judgment for tax year 2017 and denied its motion for summary judgment for tax year 2018. Plaza’s motion was to invalidate a 2017 added assessment imposed... Read More
App. Div. To Condemnors: Is This Really Necessary?
A recent New Jersey Appellate Division case focused upon the showing of necessity that a municipality or agency must make to condemn property located in a redevelopment zone and take it from its owners. The panel reversed the trial court’s decision allowing the Borough of Glassboro (“Borough”) to acquire Defendant’s (Jack Grossman, Matthew Roche and... Read More
Specificity is Key When Comparing Hotels
In this matter, Ridgefield Park Lodging Associates (“RPLA”) challenged its 2009 added assessment and 2010 and 2011 property tax assessments. The subject property is improved with a 76,858 square foot Hilton Garden Inn hotel. The Village of Ridgefield Park (“VRP”) counterclaimed that the current assessments were lower than the true value of property. RPLA withdrew... Read More
Which (Valuation Method) Do You Choose?
In a January 11 decision, the New Jersey Tax Court affirmed taxpayer Ortiz’s property tax assessment for years 2013, 2014, 2015 and 2016. Ortiz challenged the assessment of their 2-story colonial-style, single family residence situated on .91 acre of land with a gross living area of approximately 10,346 square feet with an attached accessory dwelling... Read More
The Freeze Act: Waiver and Change in Value
The Tax Court recently addressed issues regarding waiver of the Freeze Act (N.J.S.A. 54:51A-8) as well as differences between an increase in value for Freeze Act purposes and what constitutes an added assessment. The taxpayer, 160 Chubb Properties, LLC (“Chubb”), argued it was entitled to Freeze Act application for the 2017 tax year while Township... Read More
