BLOG: Condemnation Law

Tax Court: Added/Omitted Assessment Law Does Not Apply to Property Which Loses Exemption

by: Allan Zhang
22 Jan 2021
A recent decision by Presiding Tax Court Judge Mala Sundar found that the Added and Omitted Assessment Law did not apply when an exempt property became non-exempt. Instead, the applicable law was the “Exemption Cessation” statute. The basis of this action stemmed from previously tax-exempt property that Centrastate Healthcare Services Inc. (“CHSI”) (a for-profit entity)... Read More

This Just In: Property Owners May Not Have To Pay Taxes To File A Tax Appeal!

by: Allan Zhang
4 Dec 2020
A recent New Jersey Tax Court case discussed the issue of standing to file a tax appeal. The Court concluded that a titleholder of property maintains standing as an “aggrieved taxpayer” even if the titleholder is not making direct or indirect tax payments. The party making the tax payments also has standing as an aggrieved... Read More

Tax Court “Joins” Government Entities In Case Of First Impression

by: Allan Zhang
25 Nov 2020
In Metz Family LTD. Partnership v. Twp. of Freehold, the New Jersey Tax Court recently analyzed whether the Chapter 123 “equalization” ratio should apply under relevant state law, N.J.S.A. 54:51A-6, to the value determinations made by the Court. In addition Tax Court Judge Mala Sundar’s recent opinion ruled on the motions filed by the defendant,... Read More

Exemption Status Denied – Where is the Charitable Purpose?

by: Allan Zhang
17 Sep 2020
This recent Tax Court decision by Judge Mark Cimino stems from the plaintiff, Urmajesty Banktruckfit Solutions, Inc. (“Urmajesty”) seeking property tax exemption status on its property. Tax exemption was previously denied by the Tax Assessor which was upheld by the Atlantic County Tax Board. Urmajesty appealed to the Tax Court where it filed its summary... Read More

Surviving Spouse Denied Veteran’s Exemption

by: Allan Zhang
25 Aug 2020
This recent Tax Court opinion by Judge Fiamingo involves a Veteran’s Exemption property tax claim available to a surviving spouse pursuant to N.J.S.A. 54:4-3.30(b). As part of her claim, the plaintiff Jacqueline Brown-Carter supplied documentation of proof including proof of marriage to Dirk N. Carter, certificate of death, DD214 indicating his Vietnam War service, and... Read More

In Lengthy Decision, The Tax Court Determines Market Value of Commercial Complex

by: Allan Zhang
20 Aug 2020
This Tax Court opinion by Presiding Judge Andresini pertains to a tax appeal of commercial property in Teaneck consisting of office space, parking garage, vacant land, and a hotel. Both parties had expert appraisers testify to the purported market value of the 24 acres property. Both appraisers utilized the income capitalization method. Plaintiff’s appraiser concluded... Read More

Chapter 91 Request: They Want The Whole Truth!

by: Allan Zhang
10 Aug 2020
This is an appeal by Plaintiff, Alcatel-Lucent USA, Inc. (“Alcatel”) from Tax Court Judge Novin’s dismissal of its 2014 Farmland Assessment application. The Appellate Division affirmed Judge Novin’s order while referencing Alcatel’s 2015 Farmland Assessment application denial due to failure to respond to the tax assessor’s Chapter 91 request (previously discussed here). The appeal pertains... Read More

Law Firm Cites Founding Fathers in Suit Against Governor Cuomo and Attorney General

by: Allan Zhang
23 May 2020
While most businesses have complied in some form or manner with the spirit of the above meme,  a Buffalo, NY law firm, HoganWillig, PLLC, has continued in office operations during the shutdown period.  It has now filed a lawsuit against New York Governor Andrew Cuomo and Attorney General Letitia James, claiming abuse of power in... Read More

LANDLORDS ASSEMBLE… TO BATTLE RENT CONTROL ORDINANCES!

by: Allan Zhang
18 May 2020
This week’s COVID-19 related hot topic: landlord’s assembling to fight rent control measures in New Jersey. Montclair Township and Union City both recently passed ordinances to implement rent control measures leading to the pending matters. Montclair Rent Control Ordinance In Montclair, a number of landlords joined together as the Montclair Property Owner’s Association (“Montclair Assoc.”... Read More

Tax Appeals – Must Provide Sufficient Evidence

by: Allan Zhang
13 Apr 2020
A recent Tax Court opinion by Judge Mala Sundar provides another example of the sufficient evidence necessary to successfully challenge a tax assessment at the Tax Court level. Here, pro se plaintiff, Leena Aggarwal (“Aggarwal”), filed a tax appeal with the Monmouth County Tax Board to reduce the $456,700 assessment on his single-family colonial. Aggarwal... Read More