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Tax Court: Chapter 91 Request Must Be Unambiguous
Chapter 91, codified at N.J.S.A. 54:4-34, has long been a tool used by municipalities to dismiss tax appeals. Chapter 91 applies to income-producing properties. The tax assessor mails the taxpayer a written request for the income and expenses on income-producing property. Those figures help the assessor determine the value of the property for the succeeding... Read More
Jersey City Tax Assessor Questioning Property Tax Exemptions for Non-Profits
The Property Tax Assessor in Jersey City has been attempting to remove various nonprofit organizations’ property tax-exempt status. While some non-profits have been successful in maintaining their property tax-exempt status, several others are still in danger of seeing their property’s tax-exempt status revoked. This could cost nonprofit organizations thousands of dollars a year in property... Read More
New Legislation: Make iGaming No Longer a Factor in Atlantic City Property Tax Calculations
The newest trend in gambling is that you can do it from your couch. Internet gaming (“iGaming”) has become a staple of the casino industry. In New Jersey, under a law passed in 2014, iGaming is factored into gross gaming revenue (GGR) in calculating the property tax on nine land-based casinos in Atlantic City. The... Read More
Appellate Division: For Tax Purposes, a Property’s Prospective Zoning Change Must be “Reasonable”
From 2004-2018, the Township of Dover (now officially known as Toms River) decided to impose a property tax upon a 1211-acre tract of land in their municipality with its highest and best use as a residential property. However, at the time of Dover’s assessments the property’s zoning designation was for manufacturing, had been declared a... Read More
Ocean Grove “Christian Seaside Resort” Ruled Tax Exempt
Just like the Administrative Office Building we blogged about here, Judge Sundar has rejected Neptune Township’s contention that a property in their township owned by non-profit corporation Ocean Grove Camp Meeting Association for their “Christian Seaside Resort” was being used for a non-exempt, for-profit purpose. In Ocean Grove Camp Meeting Ass’n of The United Methodist... Read More
Tax Court to Parties: You’re Both Wrong
Just like the NFL Draft, teams and their fans are excited about the possible players their respective franchises could pick to help bolster their chances of winning. Teams may want some players, while fans may want others. In the end, both the teams and their fans could be wrong about the player ultimately selected. Just... Read More
Tax Court: Veteran’s Tax Exemption Not Applicable to Home Purchased After Veteran’s Death
In New Jersey, veterans and their spouses can claim a property tax deduction due to their status as a disabled veteran. If a veteran is determined to be 100% disabled by the Department of Veterans Affairs (VA), then the veteran may claim a property tax exemption which renders their property fully exempt from property taxes.... Read More
Arby’s Exception to the Jury View Rule?
A favorable jury verdict in a Kentucky takings case was recently reversed because the trial court refused the condemnor’s request that the jury view the property. A copy of the opinion is here. Under Kentucky law, the jury “shall be sent by the court, in the charge of the sheriff, to view the land” upon... Read More
Ocean Grove Camp Meeting Offices Tax Exempt
I don’t often venture over to the tax appeal side of things here at McKirdy Riskin, but I have always been fascinated by the Ocean Grove Camp Meeting Ass’n that is the subject of a recent tax court opinion authored by Judge Sundar (March 4, 2021 opinion is available here). I would suggest a full... Read More
Legislation “Solves” Property Tax Issue For Hospitals
More than five years after a landmark decision by the New Jersey Tax Court that threatened the local property tax exemption enjoyed by non-profit hospitals, the State has finally acted. Under a bill signed by Governor Murphy this week, those hospitals will retain their tax-exempt status but will make a “community service contribution” toward the... Read More
