BLOG: Property Tax Appeal

Holiday House in Cape May enjoys property tax holiday as exemption is granted.

by: Richard De Angelis
5 Nov 2012
The Tax Court granted an exemption to Holiday House, a Christian retreat house that is owned by the Girls Friendly Society of Pennsylvania (GFS) located in Cape May.  GFS is a religious and charitable nonprofit organization.  The Holiday House is 4,400 square feet, with 35 guest rooms and can accommodate up to 50 guests.  Built... Read More

New Jerseyans “Only” The 2nd Most Taxed in The Nation

by: Richard De Angelis
26 Oct 2012
NJBiz reports that state residents paid 12.4% of their income in state income and local property taxes, which is the second highest percentage in the nation behind New York.  While NJ has held its unenviable second place position since 2005, the 12.4% rate is the highest it has been since 1977.  A copy of the... Read More

Former Justice Questions Tax Court Judge’s Authority

by: Anthony F. Della Pelle
25 Oct 2012
After making news the last couple of years for his views on the temporary assignment of Appellate Division judges to the Supreme Court to fill vacancies that were created after other justices retired or were not reappointed by the Governor, former New Jersey Supreme Court Justice Roberto Rivera-Soto has argued that the conviction of a... Read More

“Empty Shells” – Vacant corporate offices cast a long dark shadow over NJ’s economy and local budgets.

by: Richard De Angelis
16 Oct 2012
A featured article in the Sunday Star Ledger, Empty Shells, Abandoned Corporate Offices Leave Huge Economic Void in N.J. reviews the impact that corporate downsizing is having on Main Street in New Jersey.  From Merck in Whitehouse Station (Readington Township) in Hunterdon County to Bell Labs in Holmdel in Monmouth County, large corporate office closures result not... Read More

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