BLOG: Property Tax Appeal

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

Doughnut and Coffee With Reversal and Remand

by: Richard De Angelis
11 Jul 2018
The Appellate Division reversed and remanded a decision of the Tax Court that affirmed the assessment on a Dunkin Donuts property in the City of Elizabeth. The appellate court found that the lower court erred by relying on evidence not in the record. Plaintiff’s appraiser utilized the income capitalization approach to appraise the property. In... Read More

Fraternity’s creative arguments no match for Chapter 91

by: Richard De Angelis
4 May 2018
Perhaps not since Otter’s impassioned plea to keep Delta House from being kicked off campus in the 1978 classic movie, Animal House, has a fraternity presented such a creative argument.  Of course, in Gamma-Upsilon Alumni Ass’n of Kappa Sigma, Inc. v. City of New Brunswick, a recent published opinion of the New Jersey Tax Court, seasoned... Read More

Will it be strike 3 for cost estimating software in the NJ Tax Court? Stay tuned.

by: Richard De Angelis
12 Feb 2018
In a recent decision, ML Plainsboro Ltd Partnership v. Township of Plainsboro, the Presiding Judge of the New Jersey Tax Court denied a taxpayer’s motion to strike the opinion of the municipality’s appraiser who relied upon cost estimating software to determine reproduction costs as part of a cost approach analysis.   While this would appear to... Read More

Omitted Assessment Tossed — “Error” in Setting Value Not an Erroneous Omission

by: Richard De Angelis
8 Jun 2017
New Jersey’s omitted assessment law allows a municipal tax assessor to go back one year in the event an assessment on a property was inadvertently omitted from the tax rolls (Yes, it does happen. I once had a client that owned an office building that was assessed at over $4 million for which the assessment was simply... Read More

Rite Aid Goes the Wrong Way In Tax Appeal

by: Richard De Angelis
25 Apr 2017
In a recent opinion the New Jersey Tax Court affirmed the assessment on a Rite Aid pharmacy for tax years 2009 and 2010 after rejecting every aspect of the testimony offered by its appraiser. The Court found that the appraiser for the Borough of Roselle offered a more credible opinion of value. Rite Aid’s appraiser... Read More