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Millburn Synagogue Retains Property Tax Exemption
This week a New Jersey appeals court affirmed a property tax exemption which had been granted by the Tax Court concerning a three-story house in Millburn Township that had been used as a synagogue. The dispute focused on the use of the property by Chai Center’s rabbi as his principal residence, although religious services... Read More
The Borgata gives new meaning to the saying that “the house always wins.”
Every day thousands of disappointed gamblers leave Atlantic City with their wallets a little lighter. For most, this makes for a long ride out of town. After a Tax Court ruling earlier this month in favor of the Borgata, Atlantic City officials may wish to take a long ride out of town. As far as... Read More
NJ Appellate Court Confirms Property Owners' Right to Compensation For Loss of Ocean View
On October 28, 2013, the Superior Court of N.J., Appellate Division published an opinion in back to back appeals captioned Petrozzi v. City of Ocean City . Both cases had their nascence long before Sandy casts its long shadow on New Jersey beaches and property owners. Having no dune protection in place, in 1989, Ocean City reached... Read More
Hilton Hotel Assessment Reduced Following Trial
In this commercial tax appeal involving a Hilton hotel, the taxpayer challenged the assessments on its property for the 2010 and 2011 tax years. The subject property operates as a 355 guest room Hilton Hotel and executive conference center. The standard method for valuing a hotel’s real property component is the income approach, which takes... Read More
Redundant But True: Tenant's Relocation Claims Denied…For Failure to Relocate
A New Jersey appellate court recently rejected a commercial tenant’s claims for relocation benefits and assistance arising out of a displacement caused by a redevelopment project in Wrightstown Borough, near the Fort Dix military establishment. The claimant, Andrew Rosen, was the owner of Wright Cleaners, which had been operated at the same location since... Read More
Supreme Court to Take Another Look at Meaning of "In Need of Redevelopment"?
Late last week, the New Jersey Supreme Court certified this question: “When designating private property as in need of redevelopment pursuant to sections 5(a), (b) and (d) of the Local Redevelopment and Housing Law, N.J.S.A. 40A:12A-1 to -73, must the municipality expressly find that the property is “blighted” pursuant to the Blighted Areas Clause of... Read More
NJ Supreme Court Finds Group Homes Tax Exempt
The New Jersey Supreme Court affirmed a decision of the Appellate Division to classify homes rented by Advanced Housing to provide normalized community living arrangements for developmentally disabled people as tax exempt under N.J.S.A. 54:4-3.6 for tax years 2002 through 2009. Nine Bergen County municipalities argued the properties were not used for a tax exempt purpose,... Read More
Dune Replenishment Case Settled, So State Gives Green Light To Acquire Remaining Easements
Today we may have learned why there has not been any noticeable progress in the government’s acquisition of approximately 1,000 dune easements in several municipalities on the Jersey Shore. This afternoon, a settlement was reported between the Borough of Harvey Cedars and Mr. and Mrs. Karan, which resulted in the ruling this summer from the... Read More
Bipartisan Redevelopment Reform Becomes Law in New Jersey
New Jersey Governor Chris Christie signed into law bipartisan legislation (A-3615/S-2447) (full text here) this week that was intended to correct several due process and constitutional failures in the prior statute found by the New Jersey Courts in Harrison Redevelopment Agency v. DeRose, 398 N.J. Super. 361 (App. Div. 2008); and Gallenthin Realty Development v. Paulsboro, 191... Read More
Down-Zoning Invalidated by Appellate Division
In Griepenburg v. Township of Ocean, decided August 29, 2013, the a New Jersey appellate court invalidated an Ocean Township zoning ordinance that down-zoned the plaintiffs’ thirty-one acre property from a mix of residential and commercial uses (including hotel) to one residential unit per twenty acres. The Township’s offered justification for the ordinance was to... Read More
