BLOG: Property Tax Appeal

Valuing contaminated properties – “in use” or ”not in use”, that is the question. . . .

by: Anthony F. Della Pelle
31 Jul 2013
In Orient Way Corp. v. Township of Lyndhurst, the New Jersey Tax Court was confronted with the issue of valuation for local property tax purposes real property impacted by environmental contamination. This matter involved tax appeals for 2006 through 2008 on an old industrial property where the issue of contamination was undisputed. Also, undisputed was... Read More

Bergen County Hospital: Exemption Safe or on Thin Ice?

by: Anthony F. Della Pelle
15 Jul 2013
A recent opinion by New Jersey Tax Court Judge Christine Nugent concluded that a long-time Bergen County hospital could remain exempt from local property taxation, but directed further proceedings to determine if the exemption would, in fact stand.  The hospital, formerly known as the Bergen Pines County Hospital in Paramus, has been operated by a... Read More

“Faulty” Highest and Best Use Analysis Dooms Tax Appeal

by: Anthony F. Della Pelle
12 Jul 2013
In a recently published opinion, the New Jersey Tax Court reminded appraisers of the importance of the highest and best use analysis.  The case, Clemente v. South Hackensack, involved a challenge to the property tax assessment for tax years 2009, 2010 and 2011 on a building which houses the Clemente Italian Bakery & Deli, a... Read More

Appellate Court: Contract Purchasers Have Standing to File Tax Appeal

by: Anthony F. Della Pelle
11 Jul 2013
The New Jersey Appellate Division reversed a Tax Court judge’s decision to dismiss a contract purchaser’s tax appeal because the purchaser was not the owner of the subject property at the time the appeal was filed.  The property was under a contract of sale in December 2011 with an expected closing date of February 2012. ... Read More

Jersey City Revaluation Imperiled?

by: Anthony F. Della Pelle
26 Jun 2013
Jersey City Mayor-elect Steven Fulop has announced that the city-wide property revaluation has been halted, and warned that an audit of the revaluation company hired by the prior administration may be performed because of alleged ties to a former city business administrator. Fulop’s campaign had impugned outgoing Mayor Jeremiah Healy for ordering the revaluation, suggesting... Read More

Ailing Seller Not Considered Arms’ Length Sale Participant for Comparable Sales Analysis

by: Anthony F. Della Pelle
21 Jun 2013
The Appellate Division of the New Jersey Superior Court recently affirmed the decision of a Tax Court judge which held that a subject sale was not an arms’ length sale because the seller was ill and accepted the first offer made by the buyer.  Following a trial on the issue of valuation, the Tax Court... Read More

85,257 Reasons Why Municipalities Should Pay Tax Refunds On Time

by: Anthony F. Della Pelle
12 Jun 2013
In Faber Brothers Inc. of New Jersey v. Borough of Paramus, the court considered a Motion to Enforce Settlement Agreement, Compel Payment of Refund and Interest. This motion arose in tax appeals contesting the assessments for the tax years 2009 through 2011. The parties reached a settlement agreement and filed a Stipulation of Settlement with... Read More

State Licensing Important for Establishing “Completion” Date for Exempt Property

by: Anthony F. Della Pelle
24 May 2013
The New Jersey Tax Court recently invalidated added assessments on newly constructed properties in West Orange used to provide residential care for the elderly. The plaintiff Green Hill, Inc., is a New Jersey not-for-profit that provides care to aged citizens.  Since 1965, it owned a tax-exempt five acre lot with one building, and a neighboring... Read More

Taxpayer Clears One Hurdle But Trips Over Another

by: Anthony F. Della Pelle
22 May 2013
In Keen v. Township of Pennsville, which involved a challenge to the 2011 tax assessment on a commercial property, the New Jersey Tax Court recently held that plaintiff proffered sufficient evidence to overcome the “presumption of validity” that attached to the $808,600 assessment on the property under appeal.  However, because plaintiff’s expert made no adjustments... Read More

Town’s Failure to Treat Property Owner Fairly Leads to Reversal by Appellate Division

by: Anthony F. Della Pelle
13 May 2013
A New Jersey appellate court recently reversed a trial court’s dismissal of a tax appeal, and found that the City of North Wildwood failed to act fairly in litigation with the property owner.  The property at issue is improved with a seven-story mixed-use tower, a 160-slip marina and a 3900 square-foot marina services building, and... Read More