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A Valuation Dilemma: How Should Litigants Proceed When Confronted with an Eminent Domain Claim During the Pendency of a Tax Appeal?

by: Michael Realbuto
16 Sep 2021
While the real estate tax appeal process can ultimately lead to reduced tax burdens for New Jersey property owners, unique situations may arise during the pendency of an appeal that can pose a dilemma for litigants and practitioners. Specifically, a valuation conflict can arise if a property owner is confronted with a potential taking of... Read More

Reminder: Taxpayers Bear a Heavy Burden in Overcoming the Presumption of Correctness Afforded to Assessments

by: Michael Realbuto
10 Sep 2021
The New Jersey Tax Court has, once again, reiterated that taxpayers must produce sufficient evidence of true property value to overcome the presumption of validity that attaches to a county board of taxation’s assessment determination. In Faber v. Toms River Township, a self-represented taxpayer filed a complaint with the Tax Court contesting a judgment issued... Read More

U.S. Supreme Court’s Emphatic “Take That!” To CDC Eviction Moratorium

by: Anthony F. Della Pelle
27 Aug 2021
Yesterday, the US Supreme Court issued a per curiam opinion which finally (hopefully) ended the ping pong match that had been underway for many months concerning the validity of the federal eviction moratorium, which had been in place since the beginning of the COVID-19 pandemic.  The moratorium was first imposed by Congress in March 2020... Read More

Tax Court Affirms Standing To File An Appeal Under Long Term Tax Exemption Law (“LTTEL”)

by: Allan Zhang
3 Aug 2021
A recent Tax Court opinion by the Honorable Joshua D. Novin examined whether a property owner possessed standing to bring a tax appeal when the property was part of a redevelopment project subject to a financial agreement under the Long Term Tax Exemption Law (“LTTEL”) and whether the Court possessed jurisdiction to adjudicate same. Here,... Read More

Court OKs Governor’s Executive Order Concerning Security Deposits

by: Anthony F. Della Pelle
21 Jul 2021
A New Jersey appellate court has upheld Governor Phil Murphy’s Executive Order No. 128, which permits residential tenants to use their security deposits to pay rent during the COVID 19 pandemic. The Executive Order, entered in April 2020, was one of many entered since last March in response to the economic and public health crises... Read More

When Will The New Jersey Eviction Moratorium End?

by: Anthony F. Della Pelle
new jersey eviction moratorium
1 Jul 2021
As Covid-19 restrictions begin to be eased in New Jersey, especially with the removal of a mask requirement both indoors and outdoors for vaccinated individuals on May 28, life is slowly returning to a pre-pandemic level. However, one restriction which has remained is the eviction moratorium on residential evictions in New Jersey. Currently, New Jersey... Read More

PennEast Pipeline Prevails Because State Consented to Taking Under the “Plan of the Constitutional Convention” in 1787

by: Joseph Grather
30 Jun 2021
In a 5-4 decision issued yesterday, the United States Supreme Court answered the question “whether the Federal Government can constitutionally confer on pipeline companies the authority to condemn necessary rights-of way in which a State has an interest. We hold that it can.”  The full text of the opinion is here. By way of recap,... Read More

Cedar Point Nursery – Per Se Taking Found by United States Supreme Court

by: Joseph Grather
24 Jun 2021
[Photo Credit – NY Times 6-23-21] The US Supreme Court decided a takings case in favor of a property owner yesterday.  Cedar Point Nursery v. Hassid, ___ U.S. ___ (2021).  The Court found that there was a per se taking where governmental regulation permitted union organizers limited access to private farm property.    The full... Read More

Appellate Court: Ensure Your Address Is Current With The Tax Assessor, Or It May Cost You

by: Thomas Olson
18 Jun 2021
The Appellate Division recently decided a case between the City of Newark and IMJ1, LLC, regarding three parcels of property which IMJ1 owned in Newark. The three parcels of property were purchased in January 2017 and were characterized by IMJ1’s counsel as being abandoned. From January 2017 through the present day, IMJ1 never paid the... Read More

Are Property Taxes Too High In New Jersey?

by: Thomas Olson
16 Jun 2021
Pursuant to a recent Wall Street Journal article, a study conducted by the finance company Self found that the average New Jerseyan pays $931,000 in taxes in their lifetime. That ranks as the most of any state in the country. To put it into perspective, pursuant to the same study the average American pays $525,000... Read More