BLOG: Property Tax Appeal
Judge Strikes Down New Jersey’s Casino Property Stabilization Act
On August 31, 2022, Atlantic County Assignment Judge Michael Blee ruled that a recent state law, which revised the property tax agreement between the Atlantic City casinos, Atlantic County, and Atlantic City, violated New Jersey’s Constitution. The law, originally passed as “S4007” (hereafter the “2021 Act”), was signed into law on December 21, 2021, and... Read More
Charitable Property Tax Exemption Upheld by Tax Court Despite Zoning Violations
On March 24, 2022, the Tax Court of New Jersey rendered a twenty-five (25) page opinion in Life With Joy, Inc., v. Township of Green (hereafter “Life With Joy”) where the court evaluated whether the subject property was qualified for a charitable exemption to its requirement to pay local property tax. Here, the Hon. Vito... Read More
Taxpayers and Assessors: Chapter 91 Requests MUST Be Sent By Regular AND Certified Mail
A recent tax court opinion by Judge Cimino, J.T.C. clarifies whether the service of a tax assessor’s request for income and expense information (“Chapter 91”) by certified mail only was sufficient to satisfy N.J.S.A. 54:4-34. In short, the answer is no. In this matter, on September 15, 2020, the City of Brigantine’s (“City”) Tax Assessor,... Read More
File a Property Tax Appeal: Costs, Exceptions, and Tips
Filing a property tax appeal can seem daunting, especially when you’re unsure about the costs involved. While many assume that filing an appeal will always incur expenses, there are situations where fees can be waived. Understanding the nuances can help you navigate the process more effectively. Here’s what you need to know about how to... Read More
Morristown To Undergo Property Tax Revaluation
The Town of Morristown recently confirmed that it will be undertaking a municipal-wide revaluation of all properties in the Town, for the first time since a 2004 revaluation was performed. A revaluation program involves the mass appraisal and reassessment of all real property in a taxing district and is performed by an outside professional appraisal... Read More
New Tax Court Rules Proposed
On July 15, 2022, the New Jersey Supreme Court issued a Notice to the Bar which proposed changes to the New Jersey Court rules which would address Appellate Division opinions which are published in the New Jersey Tax Reports. The proposed changes are open to comments through August 15, 2022. The Notice to the Bar... Read More
Do Me a Favor, Open The Door, and Let ‘Em In!
“Someone’s knockin’ at the door Somebody’s ringin’ the bell Someone’s knockin’ at the door Somebody’s ringin’ the bell Do me a favor Open the door and let ’em in” Paul McCartney, 1976 A recent opinion by the Tax Court of New Jersey reminded us of the Wings classic “Let Em In”, written by Paul McCartney... Read More
Governor Murphy’s ANCHOR Program Could Lead To “Truly Historic” Tax Relief
It is nothing new that New Jersey homeowners pay the highest property taxes in the country, with average tax bills in 2021 around $9,200. Much-needed property tax relief could be on the way if approved as part of Governor Murphy’s state budget proposal for Fiscal Year 2023, beginning July 1. The new state program supported... Read More
Failure to Read Ordinance Leads to Appraisal’s “Fatal Flaw”
In two recent related matters, both with years 2016-2020 pending, Phillipsburg Mall c/o Namdar Realty Corp. v. Lopatcong Twp. and Phillipsburg Mall c/o Namdar Realty Corp. v. Pohatcong Twp., defendants filed motions under R. 4:40-1 for entry of judgments at trial. Judge Joshua Novin, J.T.C., granted defendants’ motions and affirmed the property tax assessments. The... Read More
Tax Court Declines to Increase Property Tax Assessments for Carteret Property
The Tax Court of New Jersey recently rendered a seventeen (17) page opinion in Carteret Holdings Urban Renewal, LLC v. Carteret Borough (hereafter “Carteret Holdings”) that affirmed the 2018 and 2019 tax assessments for a garden-style apartment complex located in Carteret Borough, Middlesex County, New Jersey. The unpublished opinion, written by the Hon. Mala Sundar,... Read More
