BLOG: Property Tax Appeal

Appellate Division: For Tax Purposes, a Property’s Prospective Zoning Change Must be “Reasonable”

by: Thomas Olson
17 May 2021
From 2004-2018, the Township of Dover (now officially known as Toms River) decided to impose a property tax upon a 1211-acre tract of land in their municipality with its highest and best use as a residential property. However, at the time of Dover’s assessments the property’s zoning designation was for manufacturing, had been declared a... Read More

Ocean Grove “Christian Seaside Resort” Ruled Tax Exempt

by: Thomas Olson
14 May 2021
Just like the Administrative Office Building we blogged about here, Judge Sundar has rejected Neptune Township’s contention that a property in their township owned by non-profit corporation Ocean Grove Camp Meeting Association for their “Christian Seaside Resort” was being used for a non-exempt, for-profit purpose. In Ocean Grove Camp Meeting Ass’n of The United Methodist... Read More

Tax Court to Parties: You’re Both Wrong

by: Thomas Olson
13 May 2021
Just like the NFL Draft, teams and their fans are excited about the possible players their respective franchises could pick to help bolster their chances of winning. Teams may want some players, while fans may want others. In the end, both the teams and their fans could be wrong about the player ultimately selected. Just... Read More

Tax Court: Veteran’s Tax Exemption Not Applicable to Home Purchased After Veteran’s Death

by: Thomas Olson
10 May 2021
In New Jersey, veterans and their spouses can claim a property tax deduction due to their status as a disabled veteran. If a veteran is determined to be 100% disabled by the Department of Veterans Affairs (VA), then the veteran may claim a property tax exemption which renders their property fully exempt from property taxes.... Read More

Fore! State-Owned Golf Course Ruled Tax Exempt Due to Public Purpose Law

by: Thomas Olson
2 Aug 2019
The New Jersey Tax Court in Cream Ridge Golf, LLC, et. al., v. Township of Freehold examined whether a state-owned golf course (which is tax exempt) loses its exemption by leasing the property to a private entity for profit, then is the private entity also tax exempt? The Court said so long as the golf... Read More

Who’s Got it Right? Court Finds Aging Corporate Center No Longer Holds Preeminence it Once Did and Was Not a Special Purpose Property

by: Thomas Olson
2 Jul 2019
ML Plainsboro LTD Partnership/Gomez v. Plainsboro revolved around the highest and best use of two lots located at 800 Scudders Mill Road in Plainsboro. When the two lots were built by Merrill Lynch from 1985-1994, it was designed to be a premier corporate campus. It featured an office building with a fitness center and cafeteria... Read More

Appeals Court Finds Restaurant on University Campus Tax Exempt Due to Colorful Arguments

by: Thomas Olson
1 Jul 2019
On May 31, 2018, the Tax Court of New Jersey held that a restaurant operated on Kean University’s campus did not constitute a university space and therefore was liable for local property taxes. Exactly one year later, an Appellate Division decision reversed the Tax Court decision and ruled that space on Kean University’s campus was... Read More

Catch 22: Court to Reexamine Williamson County and Federal Fifth Amendment Taking Rights

by: Thomas Olson
14 Aug 2018
In Knick v. Scott, the United States Supreme Court will be analyzing a local ordinance adopted by the Township of Scott, Pennsylvania, which provides public access to cemetery properties. According to the ordinance, even if the cemetery is on private property, the property owner must allow public access onto the property to permit the public... Read More

Not Timely Enough: Township’s Chapter 91 Motion to Dismiss Denied after Request Sent too Late

by: Thomas Olson
17 Jul 2018
Chapter 91 has proved to be an effective tool for municipalities to protect themselves from tax appeals. Chapter 91 provides that when a municipality sends a request for income and expense information to a property owner pursuant to the statute, the owner must respond within forty-five days. If the property owner does not respond within... Read More

New Jersey Supreme Court Grants Certification for Non-Profit Exemption Issue

by: Thomas Olson
13 Aug 2010
 The New Jersey Supreme has agreed to hear a property tax exemption case, where it will decide whether the International Schools Services, Inc., a non-profit organization, which aids and promotes independent educational associations, forfeited its local property tax exemption under N.J.S.A. 54:4-3.6 by using some of its reserves, staff, and property to subsidize its related... Read More