BLOG: Property Tax Appeal
How to Appeal Your New Jersey Property Tax Assessment
Property owners in New Jersey typically receive their final tax bills each year in July or August. This causes many to evaluate their property tax burden and to determine if they can save money by filing a property tax appeal. Although many property owners may believe that their property tax assessments are set in stone,... Read More
Tax Court Denies City’s Motion to Dismiss for Lack of Prosecution
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
Tax Court Denies Subpoena Request
A recent Tax Court decision concerned a subpoena regarding a non-party’s appraisal report and income and expense information relating to a 2018 property tax assessment. In Township of Gloucester v. Lakeview Realty Investment Associates, the court denied the municipality’s motion to direct a non-party bank to produce the above information, citing its relevance and plaintiff’s... Read More
Your TIN, Not Mine!
A recent Tax Court opinion focused on a technical issue not normally involved in a real estate tax appeal matter. New Jersey Tax Court Judge Jonathan A. Orsen, J.T.C. held that a tax refund check payable to an attorney trust account should be registered to the attorney’s taxpayer identification number (TIN), not the party’s TIN,... Read More
The Cost Approach: Hard Costs vs. Soft Costs in the Context of Tax Appeals
New home constructions often require that the property tax assessment which is then placed on a property be carefully examined. Generally, property assessments for the following year are set forth by the municipal assessor on October 1. However, if an improvement of a structure is completed after the regular assessment date of October 1, and... Read More
Not Timely Enough: Township’s Chapter 91 Motion to Dismiss Denied after Request Sent too Late
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
Doughnut and Coffee With Reversal and Remand
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
“I Don’t Remember Sending It but Probably Did”…Works to Defeat Chapter 91 Dismissal Motion
We recently summarized Gamma-Upsilon Alumni Ass’n of Kappa Sigma, Inc. v. City of New Brunswick, a case in which the plaintiff’s tax appeal was dismissed due to its failure to respond to the assessor’s request for income and expense Information, in accordance with N.J.S.A. 54:4-34 (commonly known as “Chapter 91”). Chapter 91 provides that a... Read More
Fraternity’s creative arguments no match for Chapter 91
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.
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
