BLOG: Property Tax Appeal

Tax Court Sides with Municipality in Pursuing Tax Appeal to Increase Assessment

by: Richard De Angelis
7 Oct 2020
The last few years have brought a dramatic escalation in tax appeals filed by municipalities against commercial property owners seeking to increase assessments and, of course, property taxes.  Municipalities, especially larger cities such as Newark, Jersey City, and Elizabeth have aggressively pursued such actions, sometimes referred to a “reverse appeals.”  But it was an appeal... Read More

Impacts of COVID-19 on New Jersey Property Taxes

by: Anthony F. Della Pelle
5 Oct 2020
October 1, 2020 represents the date of valuation for New Jersey property tax assessments.  Here’s some info to help you evaluate whether you should consider a property tax appeal: New Jersey real property owners recently received their final 2020 property tax bills, making many property owners wonder about the economic impacts of COVID-19 upon the... Read More

Exemption Status Denied – Where is the Charitable Purpose?

by: Allan Zhang
17 Sep 2020
This recent Tax Court decision by Judge Mark Cimino stems from the plaintiff, Urmajesty Banktruckfit Solutions, Inc. (“Urmajesty”) seeking property tax exemption status on its property. Tax exemption was previously denied by the Tax Assessor which was upheld by the Atlantic County Tax Board. Urmajesty appealed to the Tax Court where it filed its summary... Read More

Surviving Spouse Denied Veteran’s Exemption

by: Allan Zhang
25 Aug 2020
This recent Tax Court opinion by Judge Fiamingo involves a Veteran’s Exemption property tax claim available to a surviving spouse pursuant to N.J.S.A. 54:4-3.30(b). As part of her claim, the plaintiff Jacqueline Brown-Carter supplied documentation of proof including proof of marriage to Dirk N. Carter, certificate of death, DD214 indicating his Vietnam War service, and... Read More

In Lengthy Decision, The Tax Court Determines Market Value of Commercial Complex

by: Allan Zhang
20 Aug 2020
This Tax Court opinion by Presiding Judge Andresini pertains to a tax appeal of commercial property in Teaneck consisting of office space, parking garage, vacant land, and a hotel. Both parties had expert appraisers testify to the purported market value of the 24 acres property. Both appraisers utilized the income capitalization method. Plaintiff’s appraiser concluded... Read More

Chapter 91 Request: They Want The Whole Truth!

by: Allan Zhang
10 Aug 2020
This is an appeal by Plaintiff, Alcatel-Lucent USA, Inc. (“Alcatel”) from Tax Court Judge Novin’s dismissal of its 2014 Farmland Assessment application. The Appellate Division affirmed Judge Novin’s order while referencing Alcatel’s 2015 Farmland Assessment application denial due to failure to respond to the tax assessor’s Chapter 91 request (previously discussed here). The appeal pertains... Read More

Property Tax Exemption Not On The Menu For University Restaurant

by: Richard De Angelis
14 Jul 2020
The New Jersey Supreme Court recently held in Gourmet Dining v Union Township that a for-profit high-end restaurant housed in a building on the Kean University campus was subject to local property taxation. The defendant, Union Township, appealed from the judgment of the Appellate Division, which reversed the Tax Court’s grant of summary judgment in... Read More

2020 TAX APPEAL FILING DEADLINE SET FOR JULY 1ST

by: Richard De Angelis
29 May 2020
Yesterday Governor Murphy signed Assembly Bill No. 4157 (A4157)  to temporarily extend the deadline to file property tax appeals to July 1. The ordinary statutory deadline was April 1 (or May 1 for towns undergoing a revaluation).  That deadline had been extended twice before as a result of the Governor’s Executive Orders declaring the current... Read More

“Thanks” To COVID-19, It’s Not Too Late To File A Property Tax Appeal

by: Richard De Angelis
1 May 2020
Like you, we at McKirdy, Riskin, Olson & Della Pelle, P.C. have had to adapt to the current State of Emergency caused by the COVID-19 virus that has upended our normal routines.  First and foremost is that we are all concerned about our health and that of our family and friends, especially those most vulnerable... Read More

Tax Appeals – Must Provide Sufficient Evidence

by: Allan Zhang
13 Apr 2020
A recent Tax Court opinion by Judge Mala Sundar provides another example of the sufficient evidence necessary to successfully challenge a tax assessment at the Tax Court level. Here, pro se plaintiff, Leena Aggarwal (“Aggarwal”), filed a tax appeal with the Monmouth County Tax Board to reduce the $456,700 assessment on his single-family colonial. Aggarwal... Read More