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"Bizarre" Condemnation Case Involving 40-Year Old Dune "Taking" Argued Before New Jersey Supreme Court
The New Jersey Supreme Court heard oral arguments on March 22, 2010, after a trial judge and appeals court found Avalon’s adoption of shore-protection regulations resulted in an inverse condemnation of beach property. A 1962 Nor’easter leveled a home owned by Edward and Nancy Klummp, and Avalon constructed dunes on the property before a house... Read More
New Jersey Supreme Court Issues Three Opinions Regarding Dismissal of Property Tax Cases
The New Jersey Supreme Court recently decided that the timelines in relevant statutes and court rules requiring a town to move to dismiss an appeal do not apply when a taxpayer has knowingly provided false or fraudulent information. In Lucent Technologies, Inc. v. Twp. of Berkeley Heights, __ N.J. __ (2010), the Court held that the New... Read More
New Jersey Assembly Passes Bill Creating Receiving Zones for Development Rights Under Highlands Act
The New Jersey State Assembly has approved legislation authorizing municipalities outside of the Highlands Region to voluntarily act as receiving zones for development under the Highlands transfer of development rights (TDR) program. Under existing law, a municipality’s plan must be endorsed under the State Planning Act to accommodate receiving zones under the program, but the bill would now... Read More
Flood of Property Tax Appeals Expected Again — Relief in Sight?
Recent newspaper articles have highlighted the need for property tax reform in New Jersey. An article in the Asbury Park Press discussed whether property tax relief enacted by the government had been successful, while another article in the Hudson Reporter focused on what taxpayers can do to appeal their property taxes. Asbury Park Press Senior... Read More
Taxpayer Defeats Dismissal Claim by Hopatcong Borough
New Jersey Tax Court Judge Vito L. Bianco, J.T.C., recently denied the Borough of Hopatcong’s Motion to Dismiss a tax appeal where the taxpayer’s Complaint was filed before the April 1 statutory deadline, but the copies mailed to the Municipal Tax Assessor and Municipal Clerk were received by the parties after that filing deadline. In... Read More
Legislature Introduces Bills to Make Tax Appeal Process More User Friendly
New Jersey Assemblyman Domenick DiCicco, Jr., has introduced A2194, titled the “Property Assessment Appeal Transparency Act,” which would require the Director of Taxation to include specific language on the taxpayer’s notice of assessment or notice of change of assessment to emphasize the affect of a property’s assessed value on that property’s taxes. The new language... Read More
New Legislation Proposes Referendum on Consolidation of Taxes and Fees
Senators Bob Smith and Joseph Kyrillos, Jr., have introduced S-458 which would require a binding statewide referendum on whether local property tax assessment and collection services, local animal control services and local public health services should be consolidated at the county level. The Commissioner of Community Affairs and Director of the Division of Taxation in... Read More
City of Elizabeth Ordered to Pay Motel Owner from Environmental Escrow
The City of Elizabeth was recently ordered by New Jersey Superior Court Judge Kathryn A. Brock to permit the release of more than $350,000 to the former owner of a motel seized under eminent domain. The monies had been held in a Superior Court escrow account to provide funding for environmental cleanup of the property. The City acquired the... Read More
2010 Property Tax Filing Deadline One Month Away
APRIL 1, 2010 FILING DEADLINE LOOMS In today’s challenging economic climate, owners, operators and property managers of commercial, industrial and other investment properties may look to reduce real estate tax expenses by considering whether to appeal their 2010 local property assessments. On or about February 1, 2010, the local tax assessor in every municipality across... Read More
Owners' Approvals and Improvements Upheld as Relevant in Jury Valuation
A New Jersey appellate court recently rejected an attempt by the the New Jersey School Construction Corporation’s (“NJSCC”) to reverse a trial court judge’s decision permitting the jury to consider evidence of zoning board approvals and property improvements for purposes of determining just compensation at the trial concerning the NJSCC’s condemnation of the owners’ commercial property. The trial... Read More
