BLOG: Property Tax Appeal

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

False response to Chapter 91 request dooms tax appeal

by: Anthony F. Della Pelle
3 May 2013
In another loss for taxpayers, the New Jersey Tax Court granted a municipality’s request to dismiss a tax appeal on Chapter 91 grounds. N.J.S.A. 54:4-34, also known as “Chapter 91” permits the municipal tax assessor to request from owners of income producing property certain income and expense information. The failure to respond or respond accurately... Read More

Experts’ Opinions Accepted Over Town’s Objections

by: Anthony F. Della Pelle
9 Apr 2013
Plaintiff Route 21 Associates challenged the assessments imposed by Defendant Township of Belleville on vacant land for tax years 2008, 2009, and 2010. The matter was scheduled for trial where the Tax Court accepted each party’s two witnesses as experts, one in real estate appraisal and one in environmental remediation, and admitted their reports into... Read More

Municipality cries foul over tax appeal refunds

by: Anthony F. Della Pelle
4 Apr 2013
The Township of Teaneck does not want to go it alone anymore in issuing refunds to property owners who are successful in challenging their property tax assessment.  Citing the “inequitable burden” such refunds place on municipal government, the Teaneck Township Council passed a resolution calling for a change in State law to require counties and... Read More

Bill would provide tax relief for towns purchasing properties for flood relief

by: Anthony F. Della Pelle
28 Mar 2013
Under a bill approved and amended by the Senate Community and Urban Affairs Committee, flood-prone properties acquired by municipalities after Superstorm Sandy would be exempt from county, school, and fire district taxes for the following tax year.  A companion bill was introduced in the Assembly under bill number A3362.  Currently, if a municipality acquires a... Read More

Another Bite at the Apple For Taxpayer?

by: Anthony F. Della Pelle
27 Mar 2013
New Jersey Tax Court Judge Mala Sundar recently agreed to reinstate a commercial property taxpayer’s appeal which had been dismissed for lack of prosecution.  The plaintiff taxpayer appealed its property tax assessment on property located in the City of New Brunswick for the 2009 and 2010 tax years, but failed to serve its appraisal report... Read More