BLOG: Property Tax Appeal

Failure to Read Ordinance Leads to Appraisal’s “Fatal Flaw”

by: Allan Zhang
26 May 2022
In two recent related matters, both with years 2016-2020 pending, Phillipsburg Mall c/o Namdar Realty Corp. v. Lopatcong Twp. and Phillipsburg Mall c/o Namdar Realty Corp. v. Pohatcong Twp., defendants filed motions under R. 4:40-1 for entry of judgments at trial. Judge Joshua Novin, J.T.C., granted defendants’ motions and affirmed the property tax assessments. The... Read More

Fear of Taking and Allegations of Conspiracy Not Enough to Stop Redevelopment Designation

by: Allan Zhang
25 Apr 2022
This recent Third Circuit Court of Appeals opinion stemmed from the district court’s dismissal of Plaintiff’s Complaint in Lieu of Prerogative Writ. Merrick Wilson, Academy Hill, Inc., and River Valley Heights Corp. (“Plaintiffs”) brought this action challenging the City of Lambertville’s resolution (100-2018) declaring an area that included Plaintiffs’ property as “in need of redevelopment.”... Read More

6th Circuit Rules “Tree Ordinance” Requiring Trees Be Replaced Or Pay A Fine Resulted In Unconstitutional Taking

by: Allan Zhang
20 Oct 2021
A recent 6th Circuit Court of Appeals decision determined that a tree ordinance resulted in an unconstitutional taking. The ordinance required any removed trees to be replanted or else pay a fine. The suit, filed by F.P. Development against Charter Township of Canton, Michigan challenged the Ordinance claiming that, inter alia,  it constituted a taking of... Read More

Tax Court Affirms Standing To File An Appeal Under Long Term Tax Exemption Law (“LTTEL”)

by: Allan Zhang
3 Aug 2021
A recent Tax Court opinion by the Honorable Joshua D. Novin examined whether a property owner possessed standing to bring a tax appeal when the property was part of a redevelopment project subject to a financial agreement under the Long Term Tax Exemption Law (“LTTEL”) and whether the Court possessed jurisdiction to adjudicate same. Here,... Read More

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