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Be Fair or Be Square: Tax Court Denies Township’s Motion to Dismiss
What happens when an unstoppable deadline meets an immovable legal doctrine? A riveting case from the Tax Court of New Jersey, of course! In H N Realty Inc. v. Township of South Brunswick, a property owner missed a critical deadline for answering a request for property information. This ordinarily would’ve prevented an appeal of the... Read More
NJ Woman Fails to Qualify as Surviving Spouse for Property Tax Exemption
New Jersey honors the loyalty and sacrifice of veterans who are 100% disabled by providing them and their surviving spouses with a property tax exemption. Yet a woman from South Plainfield who had lived with a disabled veteran until his death failed to qualify as a surviving spouse. The matter was recently brought to the... Read More
LLC Hit with Increased Assessment After Failing to Appear in Court
An LLC got an unlucky break after failing to defend a reverse tax appeal brought by Jersey City. As a result, its property’s assessment increased nearly 150%. Here’s what happened and what property owners in NJ can learn from this case. Overview RM Holdings owns a property in Jersey City used as a skilled nursing... Read More
Federal Circuit Rejects Takings Claims in Indiana Rails-to-Trails Dispute
Earlier this year, the U.S. Court of Appeals for the Federal Circuit affirmed the Court of Federal Claims’ dismissal of takings claims brought by a group of Indiana landowners. ATS Ford Drive Investment, LLC v. United States, 136 F.4th 1066 (Fed. Cir. 2025). The case centered on whether the federal government’s facilitation of a recreational... Read More
North and South Dakota Clash Over CO₂ Pipeline Project
A multi-state pipeline project in the Midwest has sparked a tense standoff between North Dakota and South Dakota. South Dakota’s new law, which bans the use of eminent domain for carbon pipelines, threatens the viability of the project. This has prompted North Dakota officials to consider taking legal action against its southern neighbor. Let’s see... Read More
Decades-Old Lease Haunts Property Owner in Eminent Domain Case
Following a recent decision from the N.J. Appellate Division, the long-running eminent domain saga between Pemberton Township and property owners, Rocco and Antonia Berardi (the “Berardis”), may have finally concluded. See Twp. of Pemberton v. Berardi (Berardi I), 378 N.J. Super. 430 (App. Div. 2005); Berardi v. Twp. of Pemberton (Berardi II), No. A-1973-11 (App.... Read More
NJ Business Sues Municipality Following Cybersecurity Attack
45 Legion Drive LLC did what any legitimate business would do and sent property tax payments to the local taxing authority. Unbeknownst to them, the payments, totaling more than $550,000, were diverted into the less than legitimate pockets of cyber hackers. The company claims to have suffered significant financial losses and has filed a lawsuit... Read More
NJ Supreme Court to Hear Two Eminent Domain Cases
Two potentially significant eminent domain cases are set to be heard by the New Jersey Supreme Court. At the heart of these cases is the public use doctrine rooted in the U.S. Constitution and the New Jersey Constitution. Let’s see how these cases could impact the government’s use of this constitutional power. Township of Jackson... Read More
Property Taxes — Highballed or Lowballed? It Might Depend Upon Location, Location, Location!
With property values on the rise, the threat of increasing property taxes looms over homeowners. New Jersey has the highest property taxes in the country. Although they may be a nuisance to homeowners, property taxes help finance local government projects such as education, public works such as roads and parks, and police and fire services.... Read More
NJ Tax Court Judge Slashes Megamall’s $3.3 Billion Assessment
Last year when I clerked for the Tax Court of New Jersey, my fellow law clerks and I had the privilege of attending a property inspection for American Dream Mall’s multi-billion dollar tax appeal. The mega-mall recently scored a huge legal victory as Judge Gilmore reduced the assessment by a pretty penny. Let’s take a... Read More
