BLOG: Property Tax Appeal
Tax Court: No Harm, No Foul
In a recent appeal to the Tax Court from the judgment of the Monmouth County Board of Taxation, which affirmed the 2011 tax assessment on a residential property, the Tax Court denied the defendant municipality’s motion to dismiss the complaint, or in the alternative, to bar the testimony of plaintiff’s expert and of comparable sales.... Read More
Two More Taxpayers Victims of Chapter 91 “Litigation Gamesmanship”
Two different taxpayers’ appeals were recently dismissed by a Tax Court judge after they failed to submit income and expense information pursuant to a “Chapter 91” request. Under N.J.S.A. 54:4-34, also known as Chapter 91, a municipality can request income and expense information and requires a property owner to respond within 45 days. It has... Read More
What We Have Here Is A Failure To Prosecute
The New Jersey Tax Court recently dismissed property tax appeals for 2009 and 2010 on a commercial property in the City of New Brunswick. In Garlatti Realty LLP v. New Brunswick City, the City moved to dismiss the appeals for failure to prosecute. The matter had been listed for trial and adjourned four times between September... Read More
Failure to Fix Report Dooms Expert’s Testimony
A taxpayer’s assessments were affirmed after the taxpayer’s attorney rejected an opportunity to update its expert’s report to correct an error raised before trial. The subject property contained six condominium office units in a single building, each of which was separately assessed.  The municipality objected to the taxpayer’s report because it valued the building as... Read More
New Jersey Beach Replenishment Saga Continues, This Time in Sea Bright
A state appellate court has ruled that a private beach club in Sea Bright, New Jersey, has to open its entire beach to non-members. The decision in Chiesa v. D. Lobi Enterprises, Inc., Docket No. 6070-09T3 (September 28, 2012) (opinion available here) is the latest chapter in a story that has been unfolding for nearly 20... Read More
Farmland Assessment Rules May Tighten
Last week, the Assembly Agriculture and Natural Resources Committee approved a bill which would increase the amount of income that farmers need to generate annually in order to qualify for “farmland assessment” in New Jersey. Â The bill, A-3090, which has several sponsors and a companion bill in the State Senate (S-589), was unanimously endorsed by... Read More
Texas Court: Canadian Oil Company Can Use Eminent Domain in Texas
Following a recent Texas Supreme Court decision that limited the ability of pipeline owners to condemn property under certain circumstances, a group of property owners in Texas lost their fight to keep a Canadian oil company, TransCanada Keystone Pipeline, from taking their property as part of a 4,000 mile pipeline project. The landowners are... Read More
Time to start thinking about a 2013 property tax appeal
3rd Quarter tax bills have gone out. This is a time when people start thinking about filing tax appeal as they feel the pain of yet another increase in their property taxes. But, as so many frustrated taxpayers have learned, it is too late to file a tax appeal for 2012. They must wait until... Read More
Appeal Involving Apartment Complex Reaffirms Presumptions
A New Jersey Tax Court judge recently issued a decision reducing the 2006, 2007 and 2008 property tax assessments regarding a 32-unit apartment building in Bergen County. Â In Uni0n Manor Associates v. Rutherford, the Honorable Patrick DeAlmeida, PJTC relied upon and reaffirmed two important precedents in ordering reduced assessments for this income-producing property. First,... Read More
Atlantic City Dipping Into the Well Once Again
The City of Atlantic City is apparently dipping into the well of its taxpayers’ wallets once again to fund property tax appeal refunds owing to the city’s casinos. Â According to an article by Emily Previti in the Atlantic City Press, the City Council is approving the issuance of $103 million in bonds, and is already... Read More
