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So What Do Assessors Do With All That Income And Expense Information Anyway?
Thanks to a recent tax court decision, WPH Mount Laurel LLC v. Township of Mount Laurel, property owners and their attorneys will get a rare glimpse of what municipal tax assessors really do with all of that income and expense information they receive from taxpayers every year pursuant to the assessor’s requests under N.J.S.A. 54:4-34,... Read More
Despite Threat, Jersey City Reval Still Not Cancelled
Despite threatening to cancel the city-wide property revaluation in Jersey City, Mayor Steven Fulop has not followed through with any formal action to cancel the City’s first revaluation since 1988. Fulop had voted against the revaluation contract in 2011 as a member of the Jersey City Council, at which time the revaluation company had a... Read More
Cal App Ct Denies Pre-Condemnation Damages
A California Court of Appeals panel recently reversed a trial court decision which was favorable to a property owner in Dep’t of Transportation v. McNamara. The issue on appeal was limited to whether the property owners were entitled to pre-condemnation damages as a matter of law. The trial court awarded the property owner pre-condemnation damages in... Read More
Mayor Voting with His Feet: Selling house because his taxes are too high
The mayor of Egg Harbor Township is selling his home after a revaluation in his municipality caused his taxes to increase 60% to over $31,000. The home was assessed in 2012 for $463,800, which equated to a market value of roughly $750,000. The new assessment values the home at $1,100,400. Currently five homes are on... Read More
Underwater Mortgage Plan: Will it Sink or Swim?
It has been several months since we last reported on the scheme to use eminent domain to seize “underwater” mortgages in various places around the country. It appeared that the idea died out earlier this year, but it has recently come back with a vengeance. In recent weeks, several California cities have advanced efforts to... Read More
Unreliable Testimony Dooms Taxpayer’s Appeal
Another New Jersey taxpayer recently saw its property tax assessment affirmed by the New Jersey Tax Court due to a failure to present evidence to overcome the presumption of validity given to the municipal assessment. 90 Riverdale, L.L.C. challenged its 2009, 2010 and 2011 property tax assessments of its property located in the Borough of... Read More
N.J. Supreme Court Opines on Prior Public Use Doctrine in Railroad Case
On August 6, 2013, the New Jersey Supreme Court issued its opinion in Norfolk Southern Railway Co. v. Intermodal Properties (available here). The Court’s opinion was limited to analysis of two narrow issues; 1) whether the proposed use is incompatible with the public interest; and 2) whether the term “exigencies of business” limited the railroad... Read More
Property Owner is Injured But Has No Remedy at Law
Berardi I (Tp of Pemberton v. Berardi, 378 N.J. Super 430 (App. Div. 2005)). On September 30, 2002, the Township of Pemberton commenced a condemnation action to acquire property owned by the Berardis within a designated redevelopment zone in the municipality. Contemporaneous with the commencement of the action, the Berardis filed an applications with the... Read More
Valuing contaminated properties – “in use” or ”not in use”, that is the question. . . .
In Orient Way Corp. v. Township of Lyndhurst, the New Jersey Tax Court was confronted with the issue of valuation for local property tax purposes real property impacted by environmental contamination. This matter involved tax appeals for 2006 through 2008 on an old industrial property where the issue of contamination was undisputed. Also, undisputed was... Read More
Property Owner's Challenge to Montclair Redevelopment Plan Denied
On July 26, 2013, the Appellate Division issued an unpublished opinion in Grabowsky v Township of Montclair. In May 2012, the Township adopted an ordinance amending a redevelopment plan to permit an assisted-living facility on the Church Street site. Grabowsky filed an action challenging the ordinance adoption, which was rejected by the Law Division in... Read More
