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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

Another Day, Another Sale Not Verified

by: Allan Zhang
17 Feb 2020
This matter stems from plaintiffs’, Anthony and Patricia-Miliano Paolo, 2019 appeal of their property in the Borough of Bradley Beach. Plaintiff petitioned to the Monmouth County Tax Board to reduce its assessment from $657,700 to $563,000. The Paolos provided the sales of three residences in the Borough but only relied on one as the best... Read More

Appraiser’s Lack of Verification of Data Leads to Affirmed Assessment

by: Allan Zhang
14 Feb 2020
In a recent Tax Court matter, the Plaintiff challenged the 2016 tax year assessment of property currently being occupied by a bank. The Bergen County Tax Board and the Tax Court affirmed the assessment. The Court’s legal analysis began with the well-established principle that the original assessment is entitled to a presumption of validity. MSGW... Read More

No Running From a Chapter 91 Request (It Runs With The Land!)

by: Allan Zhang
10 Dec 2019
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

by: Allan Zhang
24 Oct 2019
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

by: Allan Zhang
30 Jul 2019
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!

by: Allan Zhang
26 Jul 2019
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”

by: Allan Zhang
29 May 2019
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