BLOG: Property Tax Appeal

U.S. Tax Court Addresses Conservation Easement Valuation

by: Matthew Erickson
30 Nov 2022
On October 17, 2022, the United States Tax Court rendered a forty-three (43) page opinion in Champions Retreat Golf Founders, LLC, Riverwood Land, LLC Tax Matters Partner v. Commissioner of Internal Revenue (hereafter “Champions Retreat”) that established the valuation for the conservation easement that was donated in 2010 and claimed as a charitable contribution deduction... Read More

Court Grants Tax Exemption To Nonprofit Property

by: Allan Zhang
16 Nov 2022
In a recent published Tax Court opinion by Judge Vito Bianco, J.T.C., the Court considered the exemption status of a property owned by nonprofit organization, Options Imagined (“Options”). Options had filed for exemption from property tax assessment of its property to the Morris County Tax Board which denied the application. Options appealed the decision to... Read More

Court Declines to Invalidate Statute Prohibiting Third-Party Appeals in Tax Court

by: Matthew Erickson
12 Oct 2022
On September 28, 2022, the Superior Court of New Jersey, Mercer Vicinage, rendered a thirteen (13) page unpublished opinion in New Jersey Citizen Action, et al. v. State of New Jersey et al. that addressed the constitutionality of a recent change to the property tax appeal statute that removed third-party appeals of local property tax... Read More

A CHANGE TO THE (SENIOR) FREEZE IS COMING!

by: Allan Zhang
11 Oct 2022
Changes may be on the horizon for the New Jersey’s Senior Freeze program. The Senior Freeze program helps eligible New Jerseyans lower their property taxes by reimbursing property tax payments increases and “freezes” the property tax rate for eligible homeowners and mobile home park site fees. This is particularly helpful for senior residents living on... Read More

Tax Court Declines to Extend Recent Expansion of Veteran’s Exemption

by: Matthew Erickson
30 Sep 2022
Disabled Veteran’s Tax Exemption On September 12, 2022, the Tax Court of New Jersey rendered a six (6) page unpublished opinion in Michael Hutchings v. Borough of Lawnside that addressed whether a Lawnside resident qualified for the “disabled veteran’s exemption” from his local property taxes.  The opinion, written by the Hon. Kathi F. Fiamingo, J.T.C.,... Read More

NJ’s ANCHOR Program – IT HAS BEGUN!

by: Allan Zhang
29 Sep 2022
Back in June 2022, we informed you that the State’s Affordable NJ Communities for Homeowners and Renters program (“ANCHOR”) was coming to provide “truly historic” tax relief to property owners and renters. In the words of the venerable soul-stealing sorcerer, Shang Tsung, “It has begun!” (Queue Mortal Kombat theme song). The ANCHOR program replaces the... Read More

Judge Strikes Down New Jersey’s Casino Property Stabilization Act

by: Matthew Erickson
28 Sep 2022
On August 31, 2022, Atlantic County Assignment Judge Michael Blee ruled that a recent state law, which revised the property tax agreement between the Atlantic City casinos, Atlantic County, and Atlantic City, violated New Jersey’s Constitution.  The law, originally passed as “S4007” (hereafter the “2021 Act”), was signed into law on December 21, 2021, and... Read More

Charitable Property Tax Exemption Upheld by Tax Court Despite Zoning Violations

by: Matthew Erickson
23 Aug 2022
On March 24, 2022, the Tax Court of New Jersey rendered a twenty-five (25) page opinion in Life With Joy, Inc., v. Township of Green (hereafter “Life With Joy”) where the court evaluated whether the subject property was qualified for a charitable exemption to its requirement to pay local property tax.  Here, the Hon. Vito... Read More

Taxpayers and Assessors: Chapter 91 Requests MUST Be Sent By Regular AND Certified Mail

by: Allan Zhang
22 Aug 2022
A recent tax court opinion by Judge Cimino, J.T.C. clarifies whether the service of a tax assessor’s request for income and expense information (“Chapter 91”) by certified mail only was sufficient to satisfy N.J.S.A. 54:4-34. In short, the answer is no. In this matter, on September 15, 2020, the City of Brigantine’s (“City”) Tax Assessor,... Read More

Want To File A Property Tax Appeal? You Gotta Pay! Except When…

by: Allan Zhang
11 Aug 2022
Deciding to file a property tax appeal is a major decision… So, you just received your property tax bill and noticed the payment has increased and now want to reduce your property taxes.  Easier said than done, but do you have to pay the higher taxes in order to file the appeal? Usually, the answer... Read More