BLOG: Property Tax Appeal

Taxpayers’ Reliance on MLS to Find Market Value Rejected

by: Daniel Kim
23 Mar 2017
A real property trial was held in Reznick v. Twp. of Marlboro wherein plaintiffs challenged their residential property tax assessment.  Plaintiffs had initially filed to the Monmouth County Board of Taxation which reduced the assessment from $909,000 down to $862,000.  Plaintiff thereafter appealed to the Tax Court seeking a reduction of the assessment to $800,000.... Read More

Property Tax Exemption Not Dependent Upon Frequency of Use

by: Daniel Kim
21 Feb 2017
Recently, the plaintiff in Holy Trinity Baptist Church v. Trenton successfully voided an added assessment imposed by the City and also retained its property’s tax exemption for the entire property.  The property at issue was two-story building in Trenton being used for charitable and religious purposes.  The first floor was used for services, prayer meetings,... Read More

Borough’s Challenge to Change Assessment Unsuccessful

by: Daniel Kim
30 Jan 2017
The Borough of Bergenfield filed appeals to the Tax Court challenging the judgments of the Bergen County Board of Taxation which reduced the assessments on two properties in tax year 2013.  Dissatisfied with the county board’s decisions, the Borough took the appeals to the Tax Court and a trial was held in both cases. In... Read More

Two Recent Tax Court Opinions – One Focuses on Procedure, the Other on Substance

by: Daniel Kim
15 Nov 2016
Here’s the latest, concerning two recently published opinions from the Tax Court of New Jersey: In 1959 Highway 24, LLC v. Twp. of Wall, the Tax Court clarified the ambiguity as to the filing deadline for counties participating in the Assessment Demonstration Program (“ADP”).  The Legislature had enacted the ADP in 2013 and with the... Read More

Taxpayer Obtains Freeze Act Relief Amid City’s Outcry

by: Daniel Kim
20 Oct 2016
As many are aware, the Freeze Act is a safeguard for taxpayers who have obtained a judgment either by trial or by stipulation of settlement.  It protects the taxpayer by “freezing” an assessment for two years subsequent to the base year of a final judgment of the Tax Court.  Generally, unless a taxpayer explicitly waives this... Read More

City Tries to Dismiss Tax Exemption Case for Plaintiff’s Failure to Check a Box

by: Daniel Kim
13 Oct 2016
The plaintiff in West Side Community Center v. City of Asbury Park filed an appeal with the Tax Court to claim an exemption on its property.  However, in its Case Information Statement, plaintiff had forgotten to check the box “Exemption/Abatement Claimed.”  The City filed a motion to dismiss the complaint since it failed to specifically... Read More

Landlocked Property Yields Property Tax Reduction

by: Daniel Kim
4 Oct 2016
Recently, in Acocella v. Cedar Grove, the Tax Court of New Jersey was asked to examine the value of a vacant landlocked parcel.  The subject property is approximately one-acre and has no frontage or roadway access.  It lies to the rear of plaintiff’s residential parcel, and surrounded on all sides by adjacent properties.  Given the lack of... Read More

Township Argues for Dismissal on Grounds Taxpayer Submitted False and Fraudulent Information

by: Daniel Kim
21 Sep 2016
A motion to dismiss for failure to comply with N.J.S.A. 54:4-34 (“Ch. 91”) is common practice in the Tax Court.  In Alcatel-Lucent USA, Inc. v. Township of Berkeley Heights, plaintiff filed complaints challenging the assessment and also sought a farmland assessment exemption for tax years 2014 and 2015.  For tax year 2014, the Township filed... Read More

Assessment on Condo Common Elements Nullified by Tax Court, Affirmed on Appeal

by: Daniel Kim
15 Aug 2016
The Appellate Division recently considered the New Jersey Tax Court’s invalidation of assessment placed by South Orange on the common elements of a condominium property.  Plaintiff, The Top Condominium, was established as a condominum association under New Jersey’s Condominium Act.  The master deed establishing the condominium consists of 93 units located in the Township of... Read More

Taxpayer Forced to Disclose Bank’s Mortgage Appraisal in Tax Appeal

by: Daniel Kim
5 Jul 2016
In the context tax appeals, municipalities and taxpayers will often bump heads about the disclosure of an appraisal report prepared by a mortgage lender.  Although these reports cannot be utilized at trial for determining the market value of the property in a tax appeal, municipalities may still demand the taxpayer to disclose the report.  This... Read More