Neither Side Convinces the Tax Court, Assessments Ultimately Affirmed

by: Anthony F. Della Pelle
4 May 2016
Plaintiffs, Palisadium Management Corp and Carlton Corp., appealed the Borough of Cliffside Park’s assessment for their property for tax years 2011, 2012, and 2013.  The properties under appeal were two separately taxed lots that operated as a single economic unit.  The property is collectively known as the Palisadium which consists of a banquet facility overlooking... Read More

Atlantic City’s Woes Deepen as Borgata Wins in Property Tax Battle

by: Anthony F. Della Pelle
11 Apr 2016
Borgata filed tax appeals challenging the property assessment for tax years 2011, 2012, 2013, 2014, and 2015.  On June 30, 2014, Atlantic City and Borgata entered into a settlement agreement wherein the original assessments for tax years 2011, 2012, and 2013 were reduced and, as a result, Borgata was entitled to refund of approximately $88... Read More

Despite Expert Testimony, Taxpayer Unable to Overcome Onerous Burden of Proof

by: Anthony F. Della Pelle
5 Apr 2016
New Jersey taxpayers should be well aware of the presumption of validity/correctness that attaches to original assessments and judgments of the county boards, and also that the taxpayer always carry the burden of proving that the assessment is wrong.  Overcoming the initial presumption, however, can be accomplished by providing some form of credible evidence.  For... Read More

Adoption of Rehabilitation Plan in Woodbridge Not A Taking (D.N.J.)

by: Joseph Grather
4 Apr 2016
From the United States District Court comes a new opinion from Judge Chesler, but there’s nothing new in the precedent cited denying a property’s owner’s claim of “inverse condemnation.”  Simply stated, an inverse condemnation case is a procedure for a property owner to secure just compensation where government has taken private property for public use... Read More

Valuing Contaminated Property Continues to be Difficult in Tax Appeals

by: Anthony F. Della Pelle
30 Mar 2016
In ACP Partnership v. Garwood Borough, the Tax Court was asked to revisit the holding of our Supreme Court’s decision in Inmar Assocs., Inc. v. Bor. of Carlstadt.  The Supreme Court in Inmar recognized that environmental remediation costs have an impact on the assessment valuation process.  However, regardless of the cost associated with remediation of... Read More

NJ Sports Authority Threatening to Take Municipal Landfill

by: Joseph Grather
29 Mar 2016
  The NJ Sports and Exposition Authority, which runs the Meadowlands’ Sports Complex; New Jersey’s horsetracks; and now the former New Jersey Meadowlands Commission (itself the successor to the Hackensack Meadowlands Development Commission); recently advised the Town of Kearny that it intends to seize the Keegan Landfill by eminent domain.  It appears that NJSEA has... Read More

Borough Underassesses Property for Years, Unable to Recoup with Omitted Assessment

by: Anthony F. Della Pelle
21 Mar 2016
In a recent Tax Court decision, the Borough of Franklin Lakes’ attempt to raise an assessment from $12 million to $20 million by imposing an omitted assessment was denied by the court.  The subject property in dispute is located at 100 Sterling Drive in Franklin Lakes, and plaintiff had purchased the property back in 2007... Read More

State and Township Clash Over Property Tax Exemption

by: Anthony F. Della Pelle
8 Mar 2016
The Tax Court of New Jersey recently issued a ruling resolving a property tax exempt dispute concerning approximately 400+ acres of land in Monroe Twp. purchased by the New Jersey Turnpike Authority (“NJTA”).  As some may be aware, the NJTA has been involved in a project to widen and reconfigure a portion of the Turnpike from interchange... Read More

Tell the Truth and Nothing But the Truth, or Get Dismissed!

by: Anthony F. Della Pelle
2 Mar 2016
We have emphasized many times on our blog about the importance of responding to the assessor’s annual request for income and expense information for income-producing properties, commonly referred to as a Chapter 91 request.  A property owner’s failure to respond is frequently cited as the basis for dismissal for many appeals involving income-producing properties.  However, usually any effort... Read More

Court Forces Plaintiff to Disclose Unconsummated Contract of Sale

by: Anthony F. Della Pelle
17 Feb 2016
In Broadway-Somerset, LLC v. Twp. of Franklin, the parties were in dispute over the disclosure of an unconsummated contract for the sale of the subject property.  During the course of discovery in plaintiff’s 2015 tax appeal, plaintiff disclosed in its answers to Interrogatories that “[a] confidential contingent agreement to sell the property exists, but a... Read More