BLOG: Property Tax Appeal
Tenant Entitled to Tax Refund, But No More
In this matter, Quo Non Ascendet Inc. v. Aperion Enterprises Inc., Docket No. 012184-2008 (December 5, 2011), the Tax Court was called upon to settle a dispute between a landlord and tenant. The plaintiff here, a tenant, filed this action against defendant, its landlord, alleging breach of contract and unjust enrichment after learning that the landlord... Read More
McKirdy & Riskin Attorneys Named to Faculty of National Eminent Domain Conference
McKirdy & Riskin’s Harry Riskin and Anthony Della Pelle will be participating as faculty in the American Law Institute – American Bar Association‘s 29th Annual “Eminent Domain and Land Valuation Litigation” conference, to be held January 26th to January 28th, 2012 at the U.S. Grant Hotel in San Diego. Harry will be speaking on the... Read More
Morristown Hotel Wins Freeze Act Application and Refund
The owner of the Morristown Hyatt hotel has prevailed in a challenge to an $8,000,000 “added assessment” for 2009 levied by the Town of Morristown onto the property’s local tax assessment. The property owner, Fifth Roc Jersey Associates, LLC applied for protection under the “Freeze Act”, N.J.S.A. 41:51A-8, which provides that a successful tax appeal... Read More
Property owner survives Verona’s “Chapter 91” attack
N.J.S.A. 54:4-34, also known as Chapter 91, is often used by municipalities to attack property owners’ tax appeals on procedural grounds, rather than on the merits of whether the property is over-assessed. This statute, which allows a municipality to request income and expense information and requires a property owner to respond within 45 days, is... Read More
Tax Court Requires Municipalities To Pay Up
More and more municipalities are seeking to push-off into the future their tax refund obligations to property owners who with successful tax appeals. While some municipalities are more open than others and seek the consent of the property owners for a delay beyond the standard 60 days from the date of judgment, others simply ignore their obligations... Read More
Calendaring Mistake By Attorney Not Worthy of Dismissal at County Board Hearing
A New Jersey Tax Court judge recently held that a County Board of Taxation erroneously dismissed a tax appeal after the plaintiff’s attorney appeared the day after the matter was originally scheduled to be heard. Under New Jersey law, parties at a County Board hearing are required to exchange comparable sales seven days before the... Read More
Pipeline Protests Reach the White House
The controversy surrounding the Keystone Pipeline project has escalated to the point where protesters surrounded the White House yesterday to demand that the project be stopped. Read CNN’s coverage of the recent event here. We previously covered this story in our New Jersey Condemnation Law Blog (story available here), and first discussed this project a year... Read More
Tax Court to Municipality: Enough is Enough!
For the second time in just over one month, a Tax Court Judge has denied a request of a Township to compel production of documents in a tax appeal. Last month the Tax Court admonished defense counsel for seeking discovery that went well beyond the standard discovery questions permitted by the Court. More recently, in HPT... Read More
Changes to Statute Requiring Payment of Taxes Pending Appeal Being Considered
The New Jersey Law Revision Commission has issued a final report recommending to the Legislature that it amend N.J.S.A. 54:3-27, which is the statute that requires payment of taxes at the time of filing a property tax appeal. This recommendation is in response to the 2009 decision of the Tax Court in Trebour v. Randolph,... Read More
Atlantic City Borrowing to Pay Property Tax Refunds
The Atlantic City Council has decided to issue bonds to pay for more than $38 million which is owing to property owners in refunds for successful real estate tax appeals. According to an article in the Atlantic City Press, more than 90 percent of those refunds will be paid to the resort casinos. This is not the first time... Read More
