BLOG: Property Tax Appeal

Legislation “Solves” Property Tax Issue For Hospitals

by: Richard De Angelis
25 Feb 2021
More than five years after a landmark decision by the New Jersey Tax Court that threatened the local property tax exemption enjoyed by non-profit hospitals, the State has finally acted.  Under a bill signed by Governor Murphy this week, those hospitals will retain their tax-exempt status but will make a “community service contribution” toward the... Read More

Tax Court Rejects “Income Approach Valuation” And Cost Estimating Software In Valuing Nursing Home

by: Richard De Angelis
20 Jan 2021
In an appeal of the 180-bed Eagle Rock Convalescent Center in West Caldwell, the Tax Court again rejected the use of the income valuation approach in valuing nursing homes. Using the Income Valuation Approach The Taxpayer argued for a reduction in its property tax assessment due to more than 50% of its population being Medicaid... Read More

Tax Court Denies Motion To Compel Discovery Again, And Again.

by: Richard De Angelis
18 Nov 2020
In a tax appeal involving a newer Quick Check gas station and convenience store, the defendant, Borough of Raritan, moved to compel additional discovery from the plaintiff. The Borough requested statements relating to the business operations at the property.  In support, the Borough argued that the information would assist its appraiser in adjusting comparable properties... Read More

Tax Court Sides with Municipality in Pursuing Tax Appeal to Increase Assessment

by: Richard De Angelis
7 Oct 2020
The last few years have brought a dramatic escalation in tax appeals filed by municipalities against commercial property owners seeking to increase assessments and, of course, property taxes.  Municipalities, especially larger cities such as Newark, Jersey City, and Elizabeth have aggressively pursued such actions, sometimes referred to a “reverse appeals.”  But it was an appeal... Read More

Property Tax Exemption Not On The Menu For University Restaurant

by: Richard De Angelis
14 Jul 2020
The New Jersey Supreme Court recently held in Gourmet Dining v Union Township that a for-profit high-end restaurant housed in a building on the Kean University campus was subject to local property taxation. The defendant, Union Township, appealed from the judgment of the Appellate Division, which reversed the Tax Court’s grant of summary judgment in... Read More

2020 TAX APPEAL FILING DEADLINE SET FOR JULY 1ST

by: Richard De Angelis
29 May 2020
Yesterday Governor Murphy signed Assembly Bill No. 4157 (A4157)  to temporarily extend the deadline to file property tax appeals to July 1. The ordinary statutory deadline was April 1 (or May 1 for towns undergoing a revaluation).  That deadline had been extended twice before as a result of the Governor’s Executive Orders declaring the current... Read More

Priest Files Shutdown Challenge – Is Governor Thinking About the Bill of Rights Now?

by: Richard De Angelis
5 May 2020
Last week we wrote about the first known challenge to Governor Murphy’s Executive Order shutting down the State in an attempt to slow the spread of COVID-19.  The plaintiff there alleged the Order resulted in a taking of his beach house because it prohibits seasonal beach rentals and, as a result, he was required to... Read More

“Thanks” To COVID-19, It’s Not Too Late To File A Property Tax Appeal

by: Richard De Angelis
1 May 2020
Like you, we at McKirdy, Riskin, Olson & Della Pelle, P.C. have had to adapt to the current State of Emergency caused by the COVID-19 virus that has upended our normal routines.  First and foremost is that we are all concerned about our health and that of our family and friends, especially those most vulnerable... Read More

“Almost on time” Doesn’t Count For Tax Refund – Tax Court Orders Town to Pay Interest

by: Richard De Angelis
2 Apr 2020
There is a saying that “early is on time, on time is late and late is unacceptable.” While that is not true in all instances, the New Jersey Tax Court recently found that the payment of a tax refund owed as a result of Judgment issued pursuant to a settlement agreement two days beyond the... Read More

Tax Court Denies City’s Motion to Dismiss for Lack of Prosecution

by: Richard De Angelis
26 Sep 2018
The Tax Court recently denied a motion by the City of Ventnor to dismiss an appeal brought by a property owner from a judgment of the Atlantic County Board of Taxation. The City claimed the owner failed to prosecute the tax appeal before the County Board when its counsel appeared, but presented no evidence and... Read More