BLOG: Property Tax Appeal
False response to Chapter 91 request dooms tax appeal
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
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
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
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?
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
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
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
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
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
No Second Bite at the Apple for Taxpayer
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
