BLOG: Property Tax Appeal
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
Appeals Court Affirms Dismissal of Case as Time Barred
New Jersey Appellate Division Affirms Dismissal of Appeal Filed Out of Time A New Jersey appellate court affirmed the dismissal of a 2006 property tax appeal that was filed five months past the statutorily mandated filing date. The court rejected the plaintiff’s contentions that the tax assessor’s certification and bulk mailing postage statement were insufficient to... Read More
Appeals Court Denies Relocation Benefits to Bloomfield Property Owner
A New Jersey appellate court affirmed the denial of relocation benefits to a former property owner (Jeanny Sung Koo) in a redevelopment area in the Township of Bloomfield after she signed a lease to relocate to a new location where an initial offer to purchase her property had been made, and negotiations ensued, but the project stalled. The... Read More
Appellate Division Rejects Property Owners' Due Process Claims in Redevelopment Case
A New Jersey appellate court recently rejected certain property owners’ claims that city officials violated their procedural and substantive due process rights by frustrating plaintiffs’ business ventures in connection with a local redevelopment plan and project. In Sandone v. Park, A-6346-07 (App. Div. February 2, 2010), the Appellate Division affirmed the trial court’s dismissal of the owners’ complaint challenging... Read More
New Jersey Legislature Introduces Bill to Address Loss of Business, and Resolution Proposing a Constitutional Amendment to Limit Takings
The New Jersey State Legislature introduced two proposed bills on February 4, 2010, to address compensation and “public purpose” issues. SCR63 would amend Article VIII, Section III, paragraph 1, of the New Jersey Constitution, to remove “[t]he clearance, replanning, development or redevelopment of blighted areas” as a public purpose, while more narrowly defining a public... Read More
