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Tell the Truth and Nothing But the Truth, or Get Dismissed!
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
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
Tax Court Gives Cold Shoulder to Freeze Act Application.
In a recent unpublished opinion, Newton West Ltd. v. Town of Newton, the Tax Court denied a motion for the application of the Freeze Act, N.J.S.A. 54:51A-8. Under the Freeze Act, a judgment by the Tax Court is “conclusive upon the municipal assessor” for the year under appeal and the next two years immediately... Read More
Turning a “Blind Eye” to Property’s Actual Use Sinks Taxpayer’s Appeal
The New Jersey Tax Court’s recent decision in Forsgate Ventures IX, LLC v. South Hackensack mirrored many aspects of the its earlier opinion in Clemente v. South Hackensack from 2013, and again reminded appraisers of the importance of the highest and best use analysis. Forsgate challenged the assessments imposed by South Hackensack for tax years 2009, 2011,... Read More
Appraiser’s Lack of Support for Adjustments Once Again Dooms Taxpayer’s Appeal
Despite presenting an expert witness at trial, another taxpayer failed to convince the NewJersey Tax Court that its property was over assessed. In Arteaga v. Wyckoff, the taxpayer challenged the original assessments of a single-family home for tax years 2012, 2013, and 2015. Wyckoff underwent a revaluation for tax year 2015. The taxpayer filed appeals... Read More
Relevant Parcel Question on the U.S. Supreme Court Docket for 2016
Last week, the Court granted a cert. petition, which presented the following question: “In a regulatory taking case, does the “parcel as a whole” concept as described in Penn Central Transportation Company v. City of New York, 438 U.S. 104, 130-31 (1978), establish a rule that two legally distinct, but commonly owned contiguous parcels, must... Read More
2016 ALI CLE Eminent Domain Conference Around the Corner
This year’s version of the annual ALI CLE Eminent Domain and Land Valuation Conference is just around the corner, and promises to be another good one. The conference will be held in Austin, Texas, includes soup to nuts coverage of the hottest issues in eminent domain law from around the country, and offers prime networking... Read More
Tax Court Reaffirms the Inapplicability of Freeze Act Relief in a Reval Year
Back in July, we summarized the Tax Court’s decision following the trial in Seaboard Landing, LLC v. Borough of Penns Grove, which can be read here. It was a peculiar case where despite the fallacies in the taxpayer’s appraisal report, the Borough still proceeded to present its expert witness who testified that the assessment did... Read More
Challenge to Redevelopment Bonds Untimely
The New Jersey Supreme Court recently affirmed dismissal of a property owner’s challenge to a municipal ordinance that authorized issuance of $6.3M in municipal bonds to fund redevelopment of the famous Edison Battery Building in West Orange, N.J. Opinion here. The owner’s group filed their challenge 53 days after final publication of the bond ordinance.... Read More
Princeton University Unable to Shift the Burden
Rarely do taxpayers file tax appeals challenging an exemption claim of someone else’s property. It is even rarer when that challenge is brought against a private university. In Kenneth Fields, et al v. Trustees of Princeton University, property owners of Princeton Borough filed complaints challenging the property tax exemptions that have been granted by the... Read More
