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Tax Court to Parties: You’re Both Wrong

by: Thomas Olson
13 May 2021
Just like the NFL Draft, teams and their fans are excited about the possible players their respective franchises could pick to help bolster their chances of winning. Teams may want some players, while fans may want others. In the end, both the teams and their fans could be wrong about the player ultimately selected. Just... Read More

Tax Court: Veteran’s Tax Exemption Not Applicable to Home Purchased After Veteran’s Death

by: Thomas Olson
10 May 2021
In New Jersey, veterans and their spouses can claim a property tax deduction due to their status as a disabled veteran. If a veteran is determined to be 100% disabled by the Department of Veterans Affairs (VA), then the veteran may claim a property tax exemption which renders their property fully exempt from property taxes.... Read More

Arby’s Exception to the Jury View Rule?

by: Joseph Grather
21 Apr 2021
A favorable jury verdict in a Kentucky takings case was recently reversed because the trial court refused the condemnor’s request that the jury view the property.  A copy of the opinion is here. Under Kentucky law, the jury “shall be sent by the court, in the charge of the sheriff, to view the land” upon... Read More

Ocean Grove Camp Meeting Offices Tax Exempt

by: Joseph Grather
10 Mar 2021
I don’t often venture over to the tax appeal side of things here at McKirdy Riskin, but I have always been fascinated by the Ocean Grove Camp Meeting Ass’n that is the subject of a recent tax court opinion authored by Judge Sundar (March 4, 2021 opinion is available here).  I would suggest a full... Read More

Legislation “Solves” Property Tax Issue For Hospitals

by: Anthony F. Della Pelle
25 Feb 2021
More than five years after a landmark decision by the New Jersey Tax Court that threatened the local property tax exemption enjoyed by non-profit hospitals, the State has finally acted.  Under a bill signed by Governor Murphy this week, those hospitals will retain their tax-exempt status but will make a “community service contribution” toward the... Read More

Impacts of COVID-19 on Real Property Taxes in New Jersey

by: Anthony F. Della Pelle
22 Feb 2021
New Jersey property owners should have recently received notice of their 2021 property tax assessments by early February, and many will consider whether the economic impacts of COVID-19 should cause them to seek property tax relief in 2021 due to a decline in their property values. In New Jersey, retail, hospitality, and office properties have... Read More

Nearly a Year Later, Is COVID-19 Still a Public Health “Emergency”?

by: Anthony F. Della Pelle
15 Feb 2021
It has been nearly a year since the COVID-19 pandemic has brought unprecedented uncertainty and consequences to our families, businesses, and communities.  Government agencies persist with actions to protect the health and safety of the American public. Regardless of whether these actions are necessary or are helping to fight the COVID-19 pandemic, nearly one year... Read More

US Supreme Court Alert – PennEast Pipeline Cert Petition Granted !

by: Joseph Grather
4 Feb 2021
All you SCOTUS watchers already know the news, but yesterday the United States Supreme Court granted PennEast Pipeline Company’s petition for certiorari.   Petition GRANTED. In addition to the question presented by the petition, the parties are directed to brief and argue the following question: Did the Court of Appeals properly exercise jurisdiction over this case?... Read More

Tax Court: Added/Omitted Assessment Law Does Not Apply to Property Which Loses Exemption

by: Allan Zhang
22 Jan 2021
A recent decision by Presiding Tax Court Judge Mala Sundar found that the Added and Omitted Assessment Law did not apply when an exempt property became non-exempt. Instead, the applicable law was the “Exemption Cessation” statute. The basis of this action stemmed from previously tax-exempt property that Centrastate Healthcare Services Inc. (“CHSI”) (a for-profit entity)... Read More

Tax Court Rejects “Income Approach Valuation” And Cost Estimating Software In Valuing Nursing Home

by: Anthony F. Della Pelle
20 Jan 2021
In an appeal of the 180-bed Eagle Rock Convalescent Center in West Caldwell, the Tax Court again rejected the use of the income valuation approach in valuing nursing homes. Using the Income Valuation Approach The Taxpayer argued for a reduction in its property tax assessment due to more than 50% of its population being Medicaid... Read More