BLOG: Property Tax Appeal

Tax Court to Municipality: Enough is Enough!

by: Anthony F. Della Pelle
7 Nov 2011
For the second time in just over one month, a Tax Court Judge has denied a request of a Township to compel production of documents in a tax appeal.  Last month the Tax Court admonished defense counsel for seeking discovery that went well beyond the standard discovery questions permitted by the Court.  More recently, in HPT... Read More

Changes to Statute Requiring Payment of Taxes Pending Appeal Being Considered

by: Anthony F. Della Pelle
24 Oct 2011
The New Jersey Law Revision Commission has issued a final report recommending to the Legislature that it amend N.J.S.A. 54:3-27, which is the statute that requires payment of taxes at the time of filing a property tax appeal.  This recommendation is in response to the 2009 decision of the Tax Court in Trebour v. Randolph,... Read More

Atlantic City Borrowing to Pay Property Tax Refunds

by: Anthony F. Della Pelle
20 Oct 2011
The Atlantic City Council has decided to issue bonds to pay for more than $38 million which is owing to property owners in refunds for successful real estate tax appeals.  According to an article in the Atlantic City Press, more than 90 percent of those refunds will be paid to the resort casinos. This is not the first time... Read More

Property Tax Exemption for Sale

by: Anthony F. Della Pelle
12 Oct 2011
In a recent opinion, the New Jersey Tax Court addressed the issue of the sale of a tax exempt property from one nonprofit entity to another nonprofit entity.  The transfer of ownership occurred in July 2009.  While the City of Newark agreed that under the new owner, the property qualified for a tax exemption in 2010,... Read More

Bergen County “Group Homes” Entitled to Tax Exemption

by: Anthony F. Della Pelle
6 Oct 2011
Up to $1 Million Refund for Non-Profit Providing Integrated Residential Psychiatric Services  The New Jersey Appellate Division recently reversed a decision by the Tax Court, which had denied tax exemptions under N.J.S.A. 54:4-3.6 for a seven-year period to an organization which provides  communal supportive housing for psychiatric patients.  At issue was whether homes owned by... Read More

Apples and Oranges? Another Tax Appeal Dismissed

by: Anthony F. Della Pelle
22 Sep 2011
Failure to make adjustments between alleged comparable sales and subject property spells doom for property owner’s tax appeal A New Jersey appellate court recently affirmed the opinion of the Tax Court upholding an assessment on plaintiff’s home.  The plaintiff in Roberts v. Newark relied on sales data that he compiled himself and did not offer an... Read More

Legislative Reform For Tax Assessments On The Way?

by: Anthony F. Della Pelle
23 Aug 2011
Legislation seeks to create a more cost-effective and accurate process of real property tax assessments New Jersey property owners continue to struggle under a crushing property tax burden. Instead of pursuing substantive policy initiatives to alleviate local taxes, the Legislature is instead looking to make changes to the process through which property is assessed for... Read More

Montclair Tax Assessment: Might be Wrong, But Not In Error

by: Anthony F. Della Pelle
22 Aug 2011
Property Owner Incorrectly Argues for Refund Under Correction of Errors Statute Following Revaluation A taxpayer alleged that he had been overcharged for property taxes following a 2007 revaluation. The taxes increased on one unit he owned in a two-unit condominium in Montclair following the revaluation, and he alleged his land value was too high because the... Read More

Property Tax Exemption Denied to West Windsor Non-Profit

by: Anthony F. Della Pelle
5 Aug 2011
The New Jersey Supreme Court, reviewing multiple decisions by the Appellate Division and the Tax Court, held that West Windsor Township properly denied an exemption application from International Schools Services, Inc., (“ISS”) because the non-profit activities on its property were commingled with the for-profit ventures with which it had a “significant” and “substantial” involvement. That... Read More

Property Tax Exemption Does Not Require Compliance With Municipal Zoning Ordinance

by: Anthony F. Della Pelle
3 Aug 2011
A New Jersey appellate court has reversed an earlier Tax Court decision denying a property tax exemption because the taxpayer was using the property contrary to local zoning. The appellate court held that the tax exemption statute, N.J.S.A. 54:4-3.6, does not require, as a prerequisite, compliance with the municipal zoning ordinance. The taxpayer operated Oak Knoll School... Read More