BLOG: Property Tax Appeal
Raw Deal by County Tax Board Overturned by Tax Court
In Schaefer v. Borough of Chatham the Tax Court went on record with its concern that dismissals for lack of prosecution (“LOP”) by county tax boards “occur with much too great frequency” when this power was intended to be wielded sparingly. The County Tax Board rules provide that an appeal may be dismissed LOP where... Read More
Change of Use Required to Impose Rollback Taxes on Farmland Assessed Property
New Jersey’s Farmland Assessment Act has garnered media attention over the past couple of years because of the significantly reduced taxes that come with being identified as a farmland assessed property. Farmland assessments are granted to encourage the preservation of farmland by providing a reduced assessment to land devoted to agricultural or horticultural use. The rollback... Read More
No Second Bite at the Apple for Taxpayer
Following a revaluation by defendant West Caldwell, a pro se plaintiff successfully challenged the assessment of his property before the Essex County Board of Taxation. Unsatisfied with his success, he then appealed for a further reduction to the Tax Court. At trial, both parties provided comparable sales information which was rejected by the Tax Court. A... Read More
Assessment Presumed Valid – Another Taxpayer Bites the Dust
A recent New Jersey Tax Court case affirmed the long-standing principle that a taxpayer has the burden of proving that the property tax assessment is erroneous. A Monroe Township property owner appealed the judgment of the Middlesex County Board of Taxation to the Tax Court to challenge the affirmance of his 2009 assessment. Much... Read More
Taxpayers Strikeout in Chapter 91 Doubleheader
In two separate opinions issued on the same day, New Jersey Tax Court Judge Nugent dismissed two tax appeals because the respective taxpayers failed to respond to the assessor’s request for income and expense information pursuant to N.J.S.A. 54:4-34, also known as “Chapter 91”. In these cases, the taxpayers relied on arguments that have historically... Read More
Retail Landlord Prevails on Right to Control Tax Appeal
A recent decision by the New Jersey Tax Court has examined the limits of a commercial tenant’s right to control a property tax appeal on property which it leases. Target Corp., one of six tenants at a retail strip mall, filed complaints challenging the assessments on the property for tax years 2009 and 2010. The... Read More
Property Damaged By Sandy? Here’s What to Expect if FEMA Inspects the Property
If you have real estate that was damaged by Hurricane Sandy, and have made or plan to make a claim to FEMA for storm-related payments or benefits, you should be aware that applying for disaster-related assistance will trigger an inspection by FEMA personnel. While many affected by the storm may only have limited access to... Read More
Chapter 91: Read Instructions Carefully Before Handling!
We have written extensively on this blog about N.J.S.A. 54:4-34, also known as “Chapter 91.” This statute allows a municipal tax assessor to request from commercial property owners certain income and expense information. Failure to provide a timely response to such a request is grounds for a municipality to move to dismiss a tax appeal... Read More
Expert’s Mistake Sinks Valuation Case
In Dwight Associates v. Fairfield Twp. the taxpayer appealed the 2009 through 2011 assessments on an industrial/warehouse building in Fairfield (western Essex County). The appraisers for both parties were in agreement on all but one issue – market rent. The experts agreed that the income approach was the most appropriate valuation method and agreed also... Read More
No Landlord-Tenant Relationship Means No Dismissal Under Chapter 91
A recent opinion by a Tax Court judge denied a municipality’s request to dismiss a property owner’s tax appeal because he found the property was not income producing under N.J.S.A. 54:4-34, also known as “Chapter 91”. In Greenwood ACRA, Inc. v. Twp. of Hamilton, the property owner failed to respond to a Chapter 91 request... Read More
