BLOG: Property Tax Appeal
Governor Corzine Signs Bill Limiting Tax Court Filings and Reducing Notice Requirements
On January 16, 2010, Governor Corzine signed tax appeal legislation adopted by the Legislature into law as L. 2009, c. 251, which amended N.J.S.A. 54:3-21 and 54:4-23 effective immediately. The new law, discussed last month in the New Jersey Property Tax Law Blog, would modifies the powers granted to tax assessors, while also raising the... Read More
Property Owner Wins Opportunity to Present Appeal Based Upon Highlands Act Exemption Claim
In this recent opinion from the New Jersey Tax Court, the taxpayer, Princeton Alliance Church (PAC), survived a motion to dismiss its property tax appeal after Tax Court Judge Vito Bianco found that the Morris County Tax Board improperly dismissed its appeal for failing to present a witness at the county tax board hearing. The undisputed facts of Princeton Alliance... Read More
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
