BLOG: Property Tax Appeal
85,257 Reasons Why Municipalities Should Pay Tax Refunds On Time
In Faber Brothers Inc. of New Jersey v. Borough of Paramus, the court considered a Motion to Enforce Settlement Agreement, Compel Payment of Refund and Interest. This motion arose in tax appeals contesting the assessments for the tax years 2009 through 2011. The parties reached a settlement agreement and filed a Stipulation of Settlement with... Read More
NJ Senate Committee Advances Eminent Domain/Redevelopment Bill
Yesterday the Budget Committee of the New Jersey State Senate favorably reviewed and recommended approval of legislation that would codify important restrictions on the use of eminent domain in local redevelopment projects, and also would provide municipalities with the opportunity to undertake redevelopment projects without using eminent domain. The bill, S-2447, mirrors companion legislation (A-3615)... Read More
State Licensing Important for Establishing “Completion” Date for Exempt Property
The New Jersey Tax Court recently invalidated added assessments on newly constructed properties in West Orange used to provide residential care for the elderly. The plaintiff Green Hill, Inc., is a New Jersey not-for-profit that provides care to aged citizens. Since 1965, it owned a tax-exempt five acre lot with one building, and a neighboring... Read More
Taxpayer Clears One Hurdle But Trips Over Another
In Keen v. Township of Pennsville, which involved a challenge to the 2011 tax assessment on a commercial property, the New Jersey Tax Court recently held that plaintiff proffered sufficient evidence to overcome the “presumption of validity” that attached to the $808,600 assessment on the property under appeal. However, because plaintiff’s expert made no adjustments... Read More
NJ Assembly Unanimously Approves Bill Allowing Redevelopment Without Eminent Domain
Yesterday, the New Jersey State Assembly unanimously approved legislation that codifies important redevelopment case-law, and provides municipalities with an option to undertake local redevelopment projects without using eminent domain. The bill, A-3615, sponsored by Assemblymen Coutinho, Bucco and Munoz, has a Senate companion, S-2447, and shares some of the provisions which had been included in earlier legislative... Read More
Town’s Failure to Treat Property Owner Fairly Leads to Reversal by Appellate Division
A New Jersey appellate court recently reversed a trial court’s dismissal of a tax appeal, and found that the City of North Wildwood failed to act fairly in litigation with the property owner. The property at issue is improved with a seven-story mixed-use tower, a 160-slip marina and a 3900 square-foot marina services building, and... Read More
False response to Chapter 91 request dooms tax appeal
In another loss for taxpayers, the New Jersey Tax Court granted a municipality’s request to dismiss a tax appeal on Chapter 91 grounds. N.J.S.A. 54:4-34, also known as “Chapter 91” permits the municipal tax assessor to request from owners of income producing property certain income and expense information. The failure to respond or respond accurately... Read More
Experts’ Opinions Accepted Over Town’s Objections
Plaintiff Route 21 Associates challenged the assessments imposed by Defendant Township of Belleville on vacant land for tax years 2008, 2009, and 2010. The matter was scheduled for trial where the Tax Court accepted each party’s two witnesses as experts, one in real estate appraisal and one in environmental remediation, and admitted their reports into... Read More
Municipality cries foul over tax appeal refunds
The Township of Teaneck does not want to go it alone anymore in issuing refunds to property owners who are successful in challenging their property tax assessment. Citing the “inequitable burden” such refunds place on municipal government, the Teaneck Township Council passed a resolution calling for a change in State law to require counties and... Read More
Bill would provide tax relief for towns purchasing properties for flood relief
Under a bill approved and amended by the Senate Community and Urban Affairs Committee, flood-prone properties acquired by municipalities after Superstorm Sandy would be exempt from county, school, and fire district taxes for the following tax year. A companion bill was introduced in the Assembly under bill number A3362. Currently, if a municipality acquires a... Read More
