BLOG:

Township Argues for Dismissal on Grounds Taxpayer Submitted False and Fraudulent Information

by: Anthony F. Della Pelle
21 Sep 2016
A motion to dismiss for failure to comply with N.J.S.A. 54:4-34 (“Ch. 91”) is common practice in the Tax Court.  In Alcatel-Lucent USA, Inc. v. Township of Berkeley Heights, plaintiff filed complaints challenging the assessment and also sought a farmland assessment exemption for tax years 2014 and 2015.  For tax year 2014, the Township filed... Read More

Déjà vu all over again – Taxpayer fails to overcome presumption of correctness.

by: Anthony F. Della Pelle
19 Sep 2016
The New Jersey Tax Court recently issued another opinion finding that a taxpayer failed to overcome the presumption of correctness that attaches to a real property tax assessment.  While we have, in the past, expressed frustration with the seemingly endless run of decisions that raise the bar for taxpayers, the Court had little choice here. ... Read More

Maximizing Savings Through NJ Property Tax Appeals

by: Anthony F. Della Pelle
25 Aug 2016
When was the last time you thought about how much you’re paying in property taxes on your New Jersey home or investment property? If there haven’t been major changes to your lot or building over the past few years, it may seem like there is no point in doing so.  A number of factors, however,... Read More

Assessment on Condo Common Elements Nullified by Tax Court, Affirmed on Appeal

by: Anthony F. Della Pelle
15 Aug 2016
The Appellate Division recently considered the New Jersey Tax Court’s invalidation of assessment placed by South Orange on the common elements of a condominium property.  Plaintiff, The Top Condominium, was established as a condominum association under New Jersey’s Condominium Act.  The master deed establishing the condominium consists of 93 units located in the Township of... Read More

CRDA Denied Authority to Take – Birnbaum Wins on Reconsideration

by: Joseph Grather
10 Aug 2016
On August 5, 2016, Judge Mendez reversed himself issuing an Order holding that the Casino Reinvestment Development Corp.’s condemnation of the Birnbaum property was a “manifest abuse of the eminent domain power” and exceeded CRDA’s statutory authority.  Thereby dismissing the case commenced over two years ago. Initially the Court denied the Birnbaum’s challenge to the... Read More

Veterans Fight City Hall…And Win!

by: Anthony F. Della Pelle
27 Jul 2016
Congratulations to the Veterans who are members of the Cedar Grove VFW hall on regaining the property tax exemption for their property, and to M&R’s Rich DeAngelis for taking on this case and his important win!  Read the article here.... Read More

New Jersey’s Stance on Eminent Domain Since Kelo v. New London

by: Anthony F. Della Pelle
20 Jul 2016
The United States Supreme Court’s ruling in Kelo v. City of New London in 2005 served as a wake-up call for eminent domain usage and abuse, as the Court affirmed that, depending upon any state or local laws to the contrary, it was and is permissible for government agencies to seize private property as a... Read More

Sales Approach Rejected in Valuing Rental Property

by: Anthony F. Della Pelle
11 Jul 2016
In reviewing a recent decision by the Honorable Patrick DeAlmeida, the Presiding Judge of the New Jersey Tax Court, the first thing that jumps out is the large reductions — approximate $1.84 million in reduced assessments for each of the years under appeal.  The appeal involved a free-standing Barnes & Noble store in Evesham Township brought by the retailer, a... Read More

Taxpayer Forced to Disclose Bank’s Mortgage Appraisal in Tax Appeal

by: Anthony F. Della Pelle
5 Jul 2016
In the context tax appeals, municipalities and taxpayers will often bump heads about the disclosure of an appraisal report prepared by a mortgage lender.  Although these reports cannot be utilized at trial for determining the market value of the property in a tax appeal, municipalities may still demand the taxpayer to disclose the report.  This... Read More

Intervention by Taxpayer Denied in New Jersey Tax Appeal

by: Anthony F. Della Pelle
29 Jun 2016
In another recent opinion, Farmland Dairies, Inc. v. Bor. of Wallington, the Tax Court of New Jersey addressed the actions of a non-party private taxpayer who filed a motion to intervene in a pending appeal of Farmland Dairies, Inc.  Farmland Dairies, Inc. filed direct appeals to the tax court for tax years 2014, 2015, and 2016.  A private... Read More