BLOG: Property Tax Appeal

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

Atlantic City Owners to Feel the Sting of Casino Tax Reductions

by: Anthony F. Della Pelle
21 Mar 2013
The latest impact of the many successful property tax appeals by Atlantic City’s casinos is about to hit the rest of Atlantic City’s taxpayers where it hurts.  Preliminary budget information introduced by the City last month indicates that homeowners may be burdened with increases in their property tax bills by more than 20%.  According to... Read More

Court Rejects Another Attempt To Deny Farmland Assessment

by: Anthony F. Della Pelle
7 Mar 2013
For the second time in a little over month, the New Jersey Tax Court upheld a property owner’s protections under the Farmland Assessment Act of 1964.  Plaintiffs own 39.27 acres of which 38.27 acres of the parcel were farmland assessed.  In 2009, the plaintiffs filed an application for farmland assessment for the 2010 tax year. After... Read More

NJ Supreme Court: Failure to Name Correct Plaintiff Not Fatal to Tax Appeal

by: Anthony F. Della Pelle
31 Jan 2013
In July 2007, hotel operator WIH entered into a sublease agreement with Bocceli, LLC, who then became responsible for property tax payments on the subject property as part of an underlying long-term lease. In April 2008, the managing member of Bocceli visited the Township’s tax collector’s office to make a tax payment, and request that... Read More

Raw Deal by County Tax Board Overturned by Tax Court

by: Anthony F. Della Pelle
22 Jan 2013
In Schaefer v. Borough of Chatham  the Tax Court went on record with its concern that dismissals for lack of prosecution (“LOP”) by county tax boards “occur with much too great frequency” when this power was intended to be wielded sparingly. The County Tax Board rules provide that an appeal may be dismissed LOP where... Read More

Change of Use Required to Impose Rollback Taxes on Farmland Assessed Property

by: Anthony F. Della Pelle
21 Jan 2013
New Jersey’s Farmland Assessment Act has garnered media attention over the past couple of years because of the significantly reduced taxes that come with being identified as a farmland assessed property.  Farmland assessments are granted to encourage the preservation of farmland by providing a reduced assessment to land devoted to agricultural or horticultural use.  The rollback... Read More

No Second Bite at the Apple for Taxpayer

by: Anthony F. Della Pelle
14 Jan 2013
Following a revaluation by defendant West Caldwell, a pro se plaintiff successfully challenged the assessment of his property before the Essex County Board of Taxation.  Unsatisfied with his success, he then appealed for a further reduction to the Tax Court.  At trial, both parties provided comparable sales information which was rejected by the Tax Court.  A... Read More

Assessment Presumed Valid – Another Taxpayer Bites the Dust

by: Anthony F. Della Pelle
7 Jan 2013
A recent New Jersey Tax Court case affirmed the long-standing principle that a taxpayer has the burden of proving that the property tax assessment is erroneous.   A Monroe Township property owner appealed the judgment of the Middlesex County Board of Taxation to the Tax Court to challenge the affirmance of his 2009 assessment. Much... Read More

Taxpayers Strikeout in Chapter 91 Doubleheader

by: Anthony F. Della Pelle
2 Jan 2013
In two separate opinions issued on the same day, New Jersey Tax Court Judge Nugent dismissed two tax appeals because the respective taxpayers failed to respond to the assessor’s request for income and expense information pursuant to N.J.S.A. 54:4-34, also known as “Chapter 91”. In these cases, the taxpayers relied on arguments that have historically... Read More