BLOG: Property Tax Appeal

Appeals Court Denies Request for Expert’s Records

by: Anthony F. Della Pelle
22 Nov 2010
A recent New Jersey appeals court has ruled that a litigation expert’s financial records are not subject to disclosure.  This holding could impact eminent domain and real estate tax appeal litigation because both practices rely on expert opinions to establish a property’s value.  In the case in question, a plaintiff’s attorney in a personal injury case requested information from... Read More

Monroe Township Ordered to Undertake Revaluation

by: Anthony F. Della Pelle
9 Nov 2010
The Tax Court of New Jersey recently granted an application by approximately 1,000 Monroe Township property owners which will require the Township to undertake a municipal property tax revaluation.  The plaintiffs claim that the “Chapter 123” equalization ratio for the Township is skewed and discriminatory based on the Township’s failure to properly categorize sales between 2001 and 2005. ... Read More

Contaminated Property Would Be Assessed As-If Remediated Under Proposed Legislation

by: Anthony F. Della Pelle
25 Oct 2010
New Jersey Assemblyman Craig J. Coughlin  has sponsored bill A-3179 in the New Jersey Assembly. The bill, if adopted as introduced, would require that “the true value of a parcel of real property contaminated with a hazardous substance . . . shall be its value as if it were remediated .” Under current New Jersey case... Read More

Rise in Appeals Causes Municipal Budget Crunch

by: Anthony F. Della Pelle
5 Oct 2010
New Jersey municipalities are facing serious budget deficits, as they experience the fallout of reduced property tax revenues resulting  from a record number of property tax appeals filed in recent years.   Property owners who are successful in tax appeals are entitled to refunds under New Jersey law.  These refunds have created troublesome deficits at the... Read More

Newark Church Denied Property Tax Exemption

by: Anthony F. Della Pelle
3 Oct 2010
Church Not Exempt and Subject to Foreclosure for Failure to Pay Taxes A New Jersey appellate court has affirmed a trial court’s ruling that will allow the City of Newark  to foreclose on a warehouse property owned by Yes Lord Ministries, Inc.  Yes Lord, a religious organization qualified for exemption from the payment of taxes under federal law... Read More

Property Owner’s Appeal Dismissed for Failure to Follow Court Rules

by: Anthony F. Della Pelle
17 Sep 2010
The Appellate Division affirmed a New Jersey Tax Court judge’s decision to dismiss a property tax appeal for lack of prosecution after the property owner failed to offer any proofs to establish fair market value at trial.  The property owner, a practicing attorney with 30 years of experience, argued that the taxes should be lowered... Read More

Local Property Taxes Likely to Increase Due to Budget Cuts at State Level

by: Anthony F. Della Pelle
3 Sep 2010
Property taxes will be higher in 379 New Jersey towns this year according to an article in the Asbury Park Press .  According to the APP, the average property tax bill will be $7,694.  The article highlights how property owners have voiced their frustrations at town council hearings, and how property owners’ frustrations will likely... Read More

Hospital’s Off-Site Physical Therapy Center Granted Property Tax Exemption

by: Anthony F. Della Pelle
2 Sep 2010
A New Jersey appellate court has held that Hunterdon Medical Center (“HMC”) is entitled to a local property tax exemption for that portion of an off-site Health and Wellness Center (“Wellness Center”) operated by HMC to provide physical therapy (“PT”) service. HMC also provides cardio-pulmonary rehabilitation (CP Rehab) at the Wellness Center, which is located... Read More

Tax Court Lacks Authority to Reduce Tax Payments and Penalties During Pending Appeals

by: Anthony F. Della Pelle
30 Aug 2010
The Presiding Judge of the New Jersey Tax Court recently held that N.J.S.A. 54:3-27 and N.J.S.A. 54:51A-1 do not authorize the court to reduce a taxpayer’s ongoing local property tax obligation and eliminate interest and penalties for failure to pay the total taxes due to the municipality.  Plaintiff filed a motion seeking a reduction in... Read More

Lyndhurst Borrows Nearly $4 Million to Refund Successful Tax Appeals

by: Anthony F. Della Pelle
18 Aug 2010
The Township of Lyndhurst introduced a $3.75 million bond ordinance last week to refund taxpayers who pursued successful property tax appeals between 2006 and 2009.  Officials cite successful commercial appeals as creating the largest exposure for the Township.  According to Mayor Richard DiLascsio, “Our biggest hit came from the Meadowlands. When you see someone come... Read More