BLOG: Property Tax Appeal

Jersey City Tax Assessor Questioning Property Tax Exemptions for Non-Profits

by: Thomas Olson
26 May 2021
The Property Tax Assessor in Jersey City has been attempting to remove various nonprofit organizations’ property tax-exempt status. While some non-profits have been successful in maintaining their property tax-exempt status, several others are still in danger of seeing their property’s tax-exempt status revoked. This could cost nonprofit organizations thousands of dollars a year in property... Read More

New Legislation: Make iGaming No Longer a Factor in Atlantic City Property Tax Calculations

by: Thomas Olson
19 May 2021
The newest trend in gambling is that you can do it from your couch. Internet gaming (“iGaming”) has become a staple of the casino industry. In New Jersey, under a law passed in 2014, iGaming is factored into gross gaming revenue (GGR) in calculating the property tax on nine land-based casinos in Atlantic City. The... Read More

Appellate Division: For Tax Purposes, a Property’s Prospective Zoning Change Must be “Reasonable”

by: Thomas Olson
17 May 2021
From 2004-2018, the Township of Dover (now officially known as Toms River) decided to impose a property tax upon a 1211-acre tract of land in their municipality with its highest and best use as a residential property. However, at the time of Dover’s assessments the property’s zoning designation was for manufacturing, had been declared a... Read More

Ocean Grove “Christian Seaside Resort” Ruled Tax Exempt

by: Thomas Olson
14 May 2021
Just like the Administrative Office Building we blogged about here, Judge Sundar has rejected Neptune Township’s contention that a property in their township owned by non-profit corporation Ocean Grove Camp Meeting Association for their “Christian Seaside Resort” was being used for a non-exempt, for-profit purpose. In Ocean Grove Camp Meeting Ass’n of The United Methodist... Read More

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

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

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