BLOG: Property Tax Appeal

Denial of Veteran’s Tax Exemption Upheld on Appeal

by: Daniel Kim
19 Jul 2017
On or about March 21,  2016, the Tax Court issued a ruling in Fisher v. Millville which addressed a taxpayer’s application for disabled veteran’s property tax exemption pursuant to N.J.S.A. 54:4-3.30.  The issue in the case was whether plaintiff’s disability satisfied the statutory criteria for a veteran’s property tax exemption.  The Tax Court denied plaintiff’s application for an... Read More

Even in Bankruptcy, Prior Owner’s Failure to Respond to Ch. 91 Request Not Excused

by: Daniel Kim
29 Jun 2017
The Tax Court once again dismissed an appeal for taxpayer’s failure to provide income and expense information pursuant to the municipality’s Ch. 91 request.  In 975 Holdings, LLC v. Egg Harbor City, the prior owner of the subject property had filed for bankruptcy under Chapter 11 and plaintiff acquired the subject property in a bankruptcy... Read More

SCOTUS Rejects Bright-Line Rule, Adopts a Multifactor Standard in Relevant Parcel Analysis

by: Daniel Kim
27 Jun 2017
In the context of regulatory takings, issues often arise in identifying what the actual property consists of before the taking.  Because the test for regulatory takings require the courts to compare the value that has been taken from the property with the value that remains in the property, one of the critical components in the... Read More

“Hotel for Pets” Is Deemed Not Income-Producing

by: Daniel Kim
1 Jun 2017
The Township had a bone to pick with plaintiffs who filed appeals of a property that consisted of a pet boarding kennel.  In Pittius v. Old Bridge Twp., the subject property consisted of one residential improvement and another improvement which consisted of a boarding kennel for animals. The property is classified as a 4A (commercial)... Read More

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