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Not Timely Enough: Township’s Chapter 91 Motion to Dismiss Denied after Request Sent too Late
Chapter 91 has proved to be an effective tool for municipalities to protect themselves from tax appeals. Chapter 91 provides that when a municipality sends a request for income and expense information to a property owner pursuant to the statute, the owner must respond within forty-five days. If the property owner does not respond within... Read More
Doughnut and Coffee With Reversal and Remand
The Appellate Division reversed and remanded a decision of the Tax Court that affirmed the assessment on a Dunkin Donuts property in the City of Elizabeth. The appellate court found that the lower court erred by relying on evidence not in the record. Plaintiff’s appraiser utilized the income capitalization approach to appraise the property. In... Read More
“I Don’t Remember Sending It but Probably Did”…Works to Defeat Chapter 91 Dismissal Motion
We recently summarized Gamma-Upsilon Alumni Ass’n of Kappa Sigma, Inc. v. City of New Brunswick, a case in which the plaintiff’s tax appeal was dismissed due to its failure to respond to the assessor’s request for income and expense Information, in accordance with N.J.S.A. 54:4-34 (commonly known as “Chapter 91”). Chapter 91 provides that a... Read More
Fraternity’s creative arguments no match for Chapter 91
Perhaps not since Otter’s impassioned plea to keep Delta House from being kicked off campus in the 1978 classic movie, Animal House, has a fraternity presented such a creative argument. Of course, in Gamma-Upsilon Alumni Ass’n of Kappa Sigma, Inc. v. City of New Brunswick, a recent published opinion of the New Jersey Tax Court, seasoned... Read More
Pro Se Redevelopment Challenges Unsuccessful in Union City
Two recent Appellate Division cases rejected the arguments of a pro se party challenging Union City’s efforts to redevelop “blighted areas”. Both cases are captioned Larry Price v. Union City. The first opinion issued on December 21, 2017 and the second February 13, 2018. Links to the full text are below. Price v Union City... Read More
Will it be strike 3 for cost estimating software in the NJ Tax Court? Stay tuned.
In a recent decision, ML Plainsboro Ltd Partnership v. Township of Plainsboro, the Presiding Judge of the New Jersey Tax Court denied a taxpayer’s motion to strike the opinion of the municipality’s appraiser who relied upon cost estimating software to determine reproduction costs as part of a cost approach analysis. While this would appear to... Read More
Two Different Taxpayers Prove Value and Score at Trial
Two recent Tax Court valuation trials have resulted in favorable outcomes for the taxpayer. First, in the trial of 416 Route 10 Associates v. East Hanover, plaintiff’s expert deliberately made no adjustments to his comparable leases in the expert’s income approach. Plaintiff’s expert reasoned that numerical adjustments simply led to more rigorous cross-examination so the... Read More
When it Comes to Farmland Exemption, You Can’t Have it Both Ways
The Tax Court recently issued its opinion following trial in Sam. S. Russo v. Twp. of Plumsted. The central issue at trial was whether plaintiff’s property met the statutory requirements for farmland assessment for tax year 2012. In addition to income and acreage requirements, agricultural or horticultural use must be the dominant use of the... Read More
Redevelopment Designation Affirmed on Appeal
A two-judge panel of the Appellate Division recently affirmed a decision of the Law Division (Ocean County) upholding a condemnation redevelopment designation in Tradewinds Marina, Inc. v. Borough of South Toms River (A-273-16T2) (unpublished opinion here). In short, while the sole objecting property owner complained of some clear irregularities in the proceedings, the owner did... Read More
Stick to the Cost Approach When Valuing Nursing Homes
In two recent decisions, the Tax Court addressed the proper valuation methodology in determining the market value of nursing/rehabilitation facilities. In 962 River Ave., LLC v. Twp. of Lakewood, the property at issue was a 126-unit, 242-bed, skilled nursing facility that provides short-term rehabilitation services, long-term care, and specialty services for Huntington Disease. Plaintiff filed a... Read More
