BLOG: Property Tax Appeal

Tax Court: No Harm, No Foul

by: Richard De Angelis
15 Oct 2012
In a recent appeal to the Tax Court from the judgment of the Monmouth County Board of Taxation, which affirmed the 2011 tax assessment on a residential property, the Tax Court denied the defendant municipality’s motion to dismiss the complaint, or in the alternative, to bar the testimony of plaintiff’s expert and of comparable sales.... Read More

Two More Taxpayers Victims of Chapter 91 “Litigation Gamesmanship”

by: Anthony F. Della Pelle
12 Oct 2012
Two different taxpayers’ appeals were recently dismissed by a Tax Court judge after they failed to submit income and expense information pursuant to a “Chapter 91” request.  Under N.J.S.A. 54:4-34, also known as Chapter 91, a municipality can request income and expense information and requires a property owner to respond within 45 days.  It has... Read More

What We Have Here Is A Failure To Prosecute

by: Richard De Angelis
11 Oct 2012
The New Jersey Tax Court recently dismissed property tax appeals for 2009 and 2010 on a commercial property in the City of New Brunswick.  In Garlatti Realty LLP v. New Brunswick City, the City moved to dismiss the appeals for failure to prosecute.  The matter had been listed for trial and adjourned four times between September... Read More

Failure to Fix Report Dooms Expert’s Testimony

by: Anthony F. Della Pelle
10 Oct 2012
A taxpayer’s assessments were affirmed after the taxpayer’s attorney rejected an opportunity to update its expert’s report to correct an error raised before trial.  The subject property contained six condominium office units in a single building, each of which was separately assessed.  The municipality objected to the taxpayer’s report because it valued the building as... Read More

Farmland Assessment Rules May Tighten

by: Anthony F. Della Pelle
1 Oct 2012
Last week, the Assembly Agriculture and Natural Resources Committee approved a bill which would increase the amount of income that farmers need to generate annually in order to qualify for “farmland assessment” in New Jersey.  The bill, A-3090, which has several sponsors and a companion bill in the State Senate (S-589), was unanimously endorsed by... Read More

Appeal Involving Apartment Complex Reaffirms Presumptions

by: Anthony F. Della Pelle
18 Sep 2012
A New Jersey Tax Court judge recently issued a decision reducing the 2006, 2007 and 2008 property tax assessments regarding a 32-unit apartment building in Bergen County.   In Uni0n Manor Associates v. Rutherford, the Honorable Patrick DeAlmeida, PJTC relied upon and reaffirmed two important precedents in ordering reduced assessments for this income-producing property. First,... Read More

Atlantic City Dipping Into the Well Once Again

by: Anthony F. Della Pelle
12 Sep 2012
The City of Atlantic City is apparently dipping into the well of its taxpayers’ wallets once again to fund property tax appeal refunds owing to the city’s casinos.  According to an article by Emily Previti in the Atlantic City Press, the City Council is approving the issuance of $103 million in bonds, and is already... Read More

Court Rejects Property Owner’s Unverified Sales Evidence at Trial–Affirms City’s Value

by: Anthony F. Della Pelle
7 Sep 2012
In the recent unpublished opinion in Rosenberg v. City of Newark, Docket No. 018031-2009 (Tax Ct. August 16, 2012), a New Jersey Tax Court judge affirmed a property’s assessment after rejecting comparable sales evidence provided at trial by a pro se plaintiff as proof of the fair market value for his two-family rental property.  The judge found the plaintiff, testifying... Read More

“Day of Reckoning” for Monroe Township following Years of Successful Tax Appeals

by: Anthony F. Della Pelle
27 Aug 2012
The Township of Monroe says it has lost millions of dollars, and exhausted cash reserves, due to successful tax appeals by property owners.  The Township’s total assessed value has fallen over $140 million dollars in the last two years, in large part because of bulk appeals by the ten retirement communities in the Township.  The... Read More

Jefferson’s Challenge to Tax Equalization Formula Rejected

by: Anthony F. Della Pelle
7 Aug 2012
This week, a New Jersey appeals court rejected a challenge by the Township of Jefferson to the formula utilized in creating the property tax equalization ratio, thereby affirming the trial court decisions made by New Jersey Tax Court Judge Vito Bianco.   In Township of Jefferson v. Director, Division of Taxation, the appellate panel considered... Read More