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A Missing Assessment Postcard Does Not Excuse a Late Tax Appeal
By the time two Millburn homeowners asked the Tax Court to review their 2026 property tax assessment, the filing deadline had already passed. The homeowners argued that they had never received the annual assessment postcard, but the court nevertheless dismissed the appeal. Judge Jill C. McNally’s unpublished decision in Ali Abdi and Effat Emamian v.... Read More
When Tax Foreclosures Become a Taking
The government’s power to take private property is limited by a fundamental constitutional requirement: property owners must receive just compensation when their property is taken for public use. Although this principle is most commonly associated with eminent domain proceedings, it can also apply when municipalities acquire properties through tax foreclosures and retain proceeds beyond what... Read More
Property Taxes in Texas and New Jersey: Different Systems, Similar Concerns
Taxes have been at the forefront of conversations when it comes to the Garden State and the Lone Star State. That’s because while New Jersey is famous for having some of the highest property taxes in the nation, Texas is known for having no state income tax at all. At first glance, one might therefore... Read More
Recent Takings Decisions Emphasize a Fundamental Question: What Property Right Did the Owner Actually Have?
Two state high-court decisions have illustrated an important principle in eminent domain and takings law – determining whether government action constitutes a compensable taking often begins with identifying the precise property right affected. In Mata v. North Carolina Department of Transportation, 923 S.E.2d 800 (N.C. 2025), the Supreme Court of North Carolina held that the... Read More
Data Center Development in NJ: When Eminent Domain Comes Knocking
Data center development is booming across the United States. The next site might be closer to home than you think. These facilities store and manage huge amounts of digital data, including the data that powers AI. That takes a lot of infrastructure, and it comes at a cost. Data centers can use up to 5... Read More
Public Use Over Eminent Domain Abuse: NJ Supreme Court Rejects Private Land Swap
In an era of broad eminent domain authority and limited private property rights, the latest decision from the New Jersey Supreme Court couldn’t have arrived at a more appropriate time. The state’s highest court was faced with an unprecedented question: may a condemnor take private property it intends to use for a land exchange with... Read More
Bill S1766 Could Help Revive New Jersey’s Vacant Malls and Office Parks
Physical retail centers and office parks in New Jersey have struggled to stay afloat in the age of the internet. Online shopping has taken over the retail industry, leaving numerous malls and outlets abandoned. Meanwhile, office parks have struggled to retain tenants due to the rise of remote work. Some of these properties, however, have... Read More
Supreme Court: “Market Value” Doesn’t Matter — At Least in Tax Sales
The Supreme Court of the United States handed down a major decision in a widely publicized property rights case. In short, the Court held that the baseline for determining just compensation to property owners in tax sales is not fair market value but instead the sale proceeds. In other words, property owners are only entitled... Read More
What New Jersey’s Assembly Bill A794 Means for Abandoned Property in NJ
New Jersey lawmakers are considering a bill that could change how struggling towns deal with abandoned property NJ residents have watched sit empty for years. Assembly Bill A794, introduced by Assemblyman Dave Bailey, would give distressed municipalities a faster, cheaper way to identify and acquire vacant, abandoned, or tax-delinquent land. The bill passed the State... Read More
What Beavan v. Allergan Means for the Reliability of Evidence in Eminent Domain Cases
Judges act as gatekeepers between expert opinions and the jury box. When they let unreliable testimony through, jurors can reach conclusions that have little to do with the facts. A recent New Jersey Supreme Court decision, Beavan v. Allergan U.S.A., Inc., sharpens that gatekeeping duty and raises the bar for how courts test the reliability... Read More
