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2016 ALI CLE Eminent Domain Conference Around the Corner
This year’s version of the annual ALI CLE Eminent Domain and Land Valuation Conference is just around the corner, and promises to be another good one. The conference will be held in Austin, Texas, includes soup to nuts coverage of the hottest issues in eminent domain law from around the country, and offers prime networking... Read More
Tax Court Reaffirms the Inapplicability of Freeze Act Relief in a Reval Year
Back in July, we summarized the Tax Court’s decision following the trial in Seaboard Landing, LLC v. Borough of Penns Grove, which can be read here. It was a peculiar case where despite the fallacies in the taxpayer’s appraisal report, the Borough still proceeded to present its expert witness who testified that the assessment did... Read More
Princeton University Unable to Shift the Burden
Rarely do taxpayers file tax appeals challenging an exemption claim of someone else’s property. It is even rarer when that challenge is brought against a private university. In Kenneth Fields, et al v. Trustees of Princeton University, property owners of Princeton Borough filed complaints challenging the property tax exemptions that have been granted by the... Read More
Avon Borough to Challenge Monmouth County Tax Process
The Borough of Avon reportedly will file suit to challenge the relatively new “pilot” program for real estate tax appeals filed before the Monmouth County Tax Board. The Borough Council recently voted unanimously to ask the New Jersey Department of the Treasury to intervene and stop the pilot program, which officials say has created... Read More
Lacking Credibility, Taxpayer Loses Fight Against Ch. 91 Motion
An intriguing set of facts unfolded in a fight against the Township’s Chapter 91 motion in R&M Manufacturing v. Twp. of Monroe. Normally, Ch. 91 requests by municipalities are composed of a cover letter, an income and expense statement (I&E statement), a “Schedule A” with instructions on how to fill them out, and a copy of the... Read More
Taxpayers Denied a Second Bite at the Apple
Plaintiffs in Dennis P. & Mary G. Connelly v. Twp. of Galloway contested the 2014 assessment of a single family home located in an age-restricted development. The case was tried by the Tax Court on June 5, 2015. At trial, Mr. Connelly, a licensed real estate broker, did not submit an expert appraisal report but... Read More
Nevada's "Area 51" Neighbors Facing Eminent Domain
90 miles north of Las Vegas exists one of U.S. military’s top-secret bases, Area 51. From novels to movies, Area 51 has garnered the public’s curiosities for decades. Unbeknownst to the public, however, a local family owning a 400-acre parcel has lived next door to Area 51 since its inception. For reasons of national security, the government last year initially offered... Read More
Throwin’ a dog a bone – Tax Court reduces assessment on dog kennel despite owner’s sloppy case.
Despite what the Tax Court found to be a sloppy appraisal report by the property owner’s appraiser, the court granted modest reductions on a small warehouse/truck terminal currently used as a dog kennel. In Glow Properties v. Borough of N. Arlington, the court again reiterated its long-standing holding that the income approach is the most... Read More
Luxury Homeowners Lose Tax Appeal at the Appellate Division
The Appellate Division yesterday affirmed the lower court’s decision affirming the 2008 property assessment of a 55,000 sq. ft. estate in Moorestown. The subject property, known as “Villa Collina,” boasts approximately 55,542 sq. ft. of improvements, and 29,236 sq. ft. of living space situated on approximately 7.2 acres, which is part of a larger 44... Read More
Court Denies Two Motions to Dismiss Taxpayers’ Appeals
The Tax Court recently issued decisions denying Franklin Township’s motions to dismiss two taxpayers’ appeals. In 2200 Cottontail Assocs. v. Twp. of Franklin, the Township filed a Chapter 91 motion for plaintiff’s failure to respond to the assessor’s request for income and expense information. As mentioned previously on this blog on numerous posts, a taxpayer’s... Read More
