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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

COVID Eviction Freezes – Who Is Supposed To Pay?

by: Anthony F. Della Pelle
2 Sep 2020
Yesterday, the United States Centers for Disease Control and Prevention (CDC) issued what is perhaps its most far-reaching order concerning the COVID-19 pandemic.  The order, available here, was not an order concerning travel, immunization, or other health-related concerns tied to the pandemic, but rather an order seeking to halt evictions of residential tenants on a... Read More

Constitutional Implications of COVID-19 and Its Impact Upon Property Rights and Individual Liberties

by: Anthony F. Della Pelle
31 Aug 2020
“Our battle with the pandemic is fluid, presenting issues that evolve and change with each day that passes.” MROD’s Anthony F. DellaPelle authored a recent article for the American Bar Association’s Section of Litigation concerning the constitutional implications of the restrictions that have been imposed by various government officials and agencies upon individuals and businesses... 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

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