BLOG: Property Tax Appeal
Property Tax Exemption Denied to West Windsor Non-Profit
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
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
Chapter 91 Strikes Another Taxpayer
Another appeal dismissed for failure to respond to request for income and expense information In the latest of a string of recent cases highlighting the harsh effect of N.J.S.A. 54:4-34, the Tax Court held that a municipal tax assessor’s request to a taxpayer for income and expense information, commonly referred to as a “Chapter 91” request,... Read More
Farmland assessment denied where non-agricultural activity outweighs farming
The New Jersey Tax Court upheld the municipal tax assessor’s denial of an application for a farmland assessment holding that the agricultural use was subordinate to the taxpayer’s non-agricultural exploitation of the property. In Atlantic Coast LEH v. Township of Little Egg Harbor, the property at issue is a mostly vacant twelve-acre parcel used to house... Read More
Municipal Budget Woes Continue
The impact of decreasing tax revenues and increasing expenses has continued to cause fiscal problems for municipal government agencies not only in New Jersey, but around the entire country. This recent article in the Legal Intelligencer examines the situations for towns in Pennsylvania and California, which have spiked demand for specialized counsel in municipal finance... Read More
Beach Access Plans Trouble New Jersey Property Owners
Beach access plans trouble New Jersey property owners: http://ping.fm/fT1Zx... Read More
Expert’s “Gut Feeling” Survives Dismissal Claim
An expert witness’s “gut feeling” about the cost of a plaintiff’s construction claim was sufficient to withstand a motion to dismiss according to a recent New Jersey Appellate Division opinion. The holding in Nevins v. Toll Brothers, Inc., has the potential to affect similar motions in real estate valuation litigation such as eminent domain and real estate... Read More
Wayne Township Owner Misses the Boat on Property Tax Error
Assessor’s Mistake Still Required Filing of Tax Appeal by Property Owner The Appellate Division affirmed a Tax Court judge’s decision to deny summary judgment for a property owner by holding that a tax assessor’s mistake should have been challenged through the standard tax appeal procedure found in N.J.S.A. 54:3-21a. The subject property consisted of .229 acre... Read More
Owner Takes Action: Taxes are Too Darned High
Historic Home Razed Because Property Taxes Were Too High for Owner The owner of the historic 1924 Dubois estate in Ocean City claims he had to raze the building because he was unable to find a buyer for the property, and he could not continue to pay the property taxes on the estate. The property... Read More
Tax appeal refunds continue to take bite out of municipal budgets.
The Edison Township Council recently approved settlements in 75 tax appeals for the 2010 tax-year that will result in $6.5 million in refunds. The refunds will be funded through cash disbursements or as a credit on future tax bills. The problem for Edison is that there are more than 100 tax appeals for the 2010... Read More
