BLOG: Property Tax Appeal
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
Expert’s Comparable Sales Approach Rejected for Rental Property
In a recent trial before the Tax Court, a taxpayer’s appeal challenging the assessment was unsuccessful due to the taxpayer’s failure to overcome the presumption of correctness. As mentioned many times on this blog, the burden of proving that the assessment is erroneous is on the taxpayer. To overcome that burden, the taxpayer must present credible evidence before... Read More
Failed Redevelopment Site Succeeds in Tax Appeal
Property tax issues arise commonly when a property designated for redevelopment fails to become a reality as originally proposed. In Seaboard Landing, LLC (“Seaboard”) v. Borough of Penns Grove (“Borough”), the Borough envisioned a redevelopment plan to revive a struggling commercial area along the waterfront on the Delaware River. In 2003, the Borough issued final site plan... Read More
Underwater Mortgages – At the Bottom of the Sea?
Here is an excellent recent article on the propriety of attempting to use eminent domain to “take” underwater mortgages in various places around the country. Entitled “Eminent Domain for Underwater Mortgages: Already on the Way to the Bottom of the Sea of Bad Ideas” , our Owners Counsel of America colleague Dwight Merriam summarizes what’s wrong with... Read More
