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Sayreville Developer Fails in Challenge to Redevelopment Fees

by: Anthony F. Della Pelle
30 May 2012
A New Jersey appellate court this week rejected an appeal by a Sayreville developer to challenge the imposition of costs and fees levied upon its commercial redevelopment by the Sayreville Economic Redevelopment Agency (“SERA”).  The developer Gillette Enterprises, Inc., sought to develop a parcel of land within Sayreville’s redevelopment area with age-restricted housing, after it... Read More

To Wield Chapter 91 Sword to Dismiss Tax Appeals Towns Must Play by the Rules

by: Anthony F. Della Pelle
11 May 2012
We have made numerous posts about appeals that were dismissed due to the property owner’s failure to respond to a municipal tax assessor’s request for income and expense information under N.J.S.A. 54:4-34, also known as “Chapter 91.” While it seems municipalities are aggressively invoking Chapter 91 to attack commercial tax appeals and the Tax Court... Read More

Paramus Appeal Dismissed: Obligation to Submit Income and Expense Info Runs with the Land

by: Anthony F. Della Pelle
10 May 2012
Another New Jersey property owner had its real estate tax appeal dismissed this week  for failure to respond to a municipal tax assessor’s request for income and expense information.  That’s not surprising, given the volume of appeals facing New Jersey’s municipalities and now pending in the New Jersey Tax Court and the County Boards of... Read More

Willets Point Takings Abandoned by NYC at Eleventh Hour

by: Anthony F. Della Pelle
3 May 2012
The City of New York has withdrawn its efforts to use eminent domain to acquire properties within a 62-acre “Iron Triangle” in the Willets Point section of Queens near Citi Field and downtown Flushing. The condemnations were scheduled to proceed to hearing next week, but the Bloomberg administration instead halted the takings of several private... Read More

No Relaxation For Lakewood Taxpayer

by: Anthony F. Della Pelle
2 May 2012
The New Jersey Tax Court recently granted a municipality’s request to dismiss a tax appeal because all taxes due and payable for the 2009 tax year under appeal had not been paid at the time that the complaint was filed as required by N.J.S.A. 54:51A-1(b).  In this unreported decision, Tilwy LLC v. Lakewood, Docket No.... Read More

Tribe’s First Amendment Rights Not Violated by Denied Tax Exemption

by: Anthony F. Della Pelle
25 Apr 2012
In a recent unpublished opinion, a Tax Court judge held that the Ramapough Mountain Indians were not entitled to an exemption under N.J.S.A. 54:4-3.6 for the use of their property for religious purposes.  The Ramapoughs argued that the statute is unconstitutional as applied to them because of the statute’s requirement that a building exist on... Read More

Real Estate Tax Appeal Evidence: Admissible in Eminent Domain Case?

by: Anthony F. Della Pelle
30 Mar 2012
A Kansas property owner recently challenged the $7.5 million award of court-appointed appraisers in an eminent domain matter, only to have the award reduced to $6.95 million at trial based on evidence of the property’s value from a prior tax appeal.  The owner, KC Mall Associates, filed a motion before the trial began to prevent... Read More

Property Tax Appeals in New Jersey – Increased Volume Meets Resistance

by: Anthony F. Della Pelle
25 Mar 2012
An article by Dave Sheingold in today’s Record highlights a trend regarding real estate tax appeals in New Jersey which we have seen develop in recent years, as the real estate market continues to be in flux and droves of property owners have tried to reduce expenses by filing property tax appeals.  The message from... Read More

New Jersey Farmer Growing More Dedicated in Fight Against Eminent Domain

by: Anthony F. Della Pelle
12 Mar 2012
Today’s Daily Record featured this article by reporter Cara Townsend which highlighted Todd Kuehm, a fourth generation New Jersey farmer, and his fight against the Township of Montville’s use of eminent domain on his 28 acre farm. The article covers the history of the litigation from the Township adopting ordinances which denied him the ability to install a... Read More

Time For A Checkup On Your Property Taxes? It’s Not Too Late!

by: Anthony F. Della Pelle
9 Mar 2012
Owners, operators and property managers of commercial, industrial and other investment properties in New Jersey may look to reduce real estate tax expenses by considering an appeal of  their 2012 local property tax assessments.  By now, the local tax assessor in every municipality across New Jersey should have notified each taxpayer by mail – usually a white... Read More