BLOG: Property Tax Appeal
Tax Court Remands Revaluation Order
In Mount Laurel Twp. v. Burlington County Board of Taxation, __ N.J. Tax __ (December 15, 2009) (Approved for Publication in N.J. Tax Reports) the New Jersey Tax Court remanded an appeal from a revaluation order by the Burlington County Tax Board. Mount Laurel Township appealed the board’s order for a municipal-wide revaluation. Both the... Read More
Appeals Court Upholds Limit on Homestead Rebate Qualification
A New Jersey appellate court recently affirmed the decision of New Jersey Tax Court Judge Joseph C. Small, P.J.T.C. (now retired), for the reasons expressed in Judge Small’s published decision at 24 N.J. Tax 141 (2008), which held that a resident may not tack previous time living at a residence with time spent at their current... Read More
Bill Proposes Limit on Tax Court Filings, and Reduces Notice Requirements
The Senate Community and Urban Affairs Committee released a statement reporting favorably on S. 2711, and recommended several amendments to the bill as introduced. The bill is sponsored by Senators Robert W. Singer, Paul A. Sarlo, as Primary Sponsors, and Senator Thomas H. Kean, Jr., as a Co-Sponsor. The identical Assembly bill, A. 4313, is sponsored by... Read More
Taxpayer’s Challenge to Re-Assessment Out of Time
Bear’s Nest Condo. Ass’n v. Bergen County Bd. of Taxation, 2009 N.J. Tax LEXIS 26 (October 19, 2009) (Approved for Publication in New Jersey Tax Court Reports). In this matter, plaintiff, a condominium association, sued county tax board and borough, appealing the board’s approval of a re-assessment of all condominium units in the borough, including all... Read More
Tax Sale Certificate Holder Rights Upheld
In DSC of Newark Enterprises, Inc. v. South Plainfield Borough, decided October 6, 2009 (Approved for Publication in N.J. Tax Reports), the New Jersey Tax Court was confronted with an issue concerning the amount and allocation of a refund resulting from tax sale certificates that were issued as a consequence of nonpayment of taxes on the subject... Read More
Tax Court Clarifies Taxpayers’ Need to Pay Property Taxes While Under Appeal
The New Jersey Tax Court has recently clarified the longstanding statutory requirement that a taxpayer must pay its outstanding taxes prior to filing a tax appeal. In a case of first impression, the Tax Court ruled that the requirement to pay taxes and municipal charges, as a condition to filing and maintaining a tax appeal under... Read More
Too Many Towns Equals High Property Taxes
Too Many Towns Equals High Property Taxes NEW BRUNSWICK, NJ – “Recent studies by the Tax Foundation ranked New Jersey first in two categories residents and companies probably wished it did not: highest median property taxes and the least business-friendly tax structure in the US. According to the Washington, DC-based nonprofit organization, New Jersey took... Read More
Morris County Tax Appeals on the Rise
The Morris County Daily Record has published a feature on rising property taxes in New Jersey entitled “Tax Crush”. Read more about the feature here and, in particular, about the increase in volume of real estate tax appeals filed by aggrieved property owners in Morris County in 2009 here. The attorneys at McKirdy & Riskin... Read More
Court Confirms Tenant’s Right To Control Tax Appeal and to Refund
In Aperion Enterprises, Inc. and Quo Non Ascendet, Inc. v. Borough of Fair Lawn, (July 24, 2009) (Approved for Publication in N.J. Tax Reports), the New Jersey Tax Court was confronted with the question of a tenant’s rights in the prosecution and resolution of a tax appeal. The Tax Court held that the tenant is... Read More
