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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

Church Loses Interest Awarded on Condemnation Judgment

by: Joseph Grather
24 Aug 2020
I remember long ago, my first case against NJDOT where a judgment awarding constitutional just compensation triggered a duty to pay interest on the award.  I also remember reading “Title 27” (NJDOT statute) and finding the 6% “solution” to my interest problem.  I mentioned the great news to one of the founders of my firm... 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 Owners Standing Strong Against Pipeline Companies

by: Joseph Grather
29 Jul 2020
Just as President Trump moves to block Russia’s expansion of its natural gas pipeline infrastructure, local property owners continue to stand their ground against pipeline companies. Several owners in Mercery County opposed the PennEast Pipeline project.   NextCity just published an article detailing an owner’s years-long battle against PennEast. Back in February 2018, PennEast had filed... Read More

NJ Appellate Court: Deed Not Needed For Substitute Access

by: John H. Buonocore, Jr.
28 Jul 2020
A New Jersey appellate court recently held that a condemnation creating an easement for alternative highway access to support abutting property was not required to be deeded to an abutting owner.  Amba Corporation vs. State by Comm’r of Transp. A-4765-17T2, decided July 24, 2020. The plaintiff in Amba operated a motel in Bellmawr Township with... 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

Suit Alleges Los Angeles’ Anti-Eviction and Rent Freeze Laws a Taking

by: Joseph Grather
16 Jun 2020
The “Apartment Association of Greater Los Angeles” has sued the City of Los Angeles in United States District Court for the Central District of California.  A copy of the filed complaint is available here.  According to the Complaint, in the wake of the “Wuhan Coronavirus”, the City “hastily” adopted a series of measures that prevent... Read More

NJ Supremes’ Reversal of Jury Verdict Reminds Trial Courts of Gatekeeping Function

by: Joseph Grather
5 Jun 2020
Not surprised.  As a follow-up report on our blog here, which recounted an Appellate Division opinion affirming a jury verdict of $4.2 million in favor of property owner Anthony Gentile where he did not present appraisal/valuation testimony at trial after his property in central New Jersey was taken by Manalapan Township.  Guess the verdict was... Read More

New Supreme Court Ruling on COVID-19 Case – Police Power Trumps Freedom of Religion

by: Joseph Grather
1 Jun 2020
On Friday the U.S. Supreme Court issued a terse Order and decision denying a California church’s request for relief from the Governor’s 25% occupancy restriction on church attendance. The Court split 5-4.  The Chief Justice issued the majority opinion and Justice Kavanaugh issued the dissenting opinion. The majority’s rationale – federal courts should defer to... Read More