BLOG: Property Tax Appeal

“I Don’t Remember Sending It but Probably Did”…Works to Defeat Chapter 91 Dismissal Motion

by: Anthony F. Della Pelle
12 Jun 2018
We recently summarized Gamma-Upsilon Alumni Ass’n of Kappa Sigma, Inc. v. City of New Brunswick, a case in which the plaintiff’s tax appeal was dismissed due to its failure to respond to the assessor’s request for income and expense Information, in accordance with N.J.S.A. 54:4-34 (commonly known as “Chapter 91”). Chapter 91 provides that a... Read More

Two Different Taxpayers Prove Value and Score at Trial

by: Anthony F. Della Pelle
6 Feb 2018
Two recent Tax Court valuation trials have resulted in favorable outcomes for the taxpayer.  First, in the trial of 416 Route 10 Associates v. East Hanover, plaintiff’s expert deliberately made no adjustments to his comparable leases in the expert’s income approach. Plaintiff’s expert reasoned that numerical adjustments simply led to more rigorous cross-examination so the... Read More

When it Comes to Farmland Exemption, You Can’t Have it Both Ways

by: Anthony F. Della Pelle
8 Jan 2018
The Tax Court recently issued its opinion following trial in Sam. S. Russo v. Twp. of Plumsted.  The central issue at trial was whether plaintiff’s property met the statutory requirements for farmland assessment for tax year 2012.  In addition to income and acreage requirements, agricultural or horticultural use must be the dominant use of the... Read More

Stick to the Cost Approach When Valuing Nursing Homes

by: Anthony F. Della Pelle
16 Nov 2017
In two recent decisions, the Tax Court addressed the proper valuation methodology in determining the market value of nursing/rehabilitation facilities.   In 962 River Ave., LLC v. Twp. of Lakewood, the property at issue was a 126-unit, 242-bed, skilled nursing facility that provides short-term rehabilitation services, long-term care, and specialty services for Huntington Disease.   Plaintiff filed a... Read More

Tax Court Disagrees with Board’s Dismissal, Denies Motion to Dismiss and Preserves Appeal

by: Anthony F. Della Pelle
17 Oct 2017
Under N.J.S.A. 54:51A-1(c), the Tax Court is precluded from reviewing an appeal from the county board of taxation if the appeal to the board was either (1) withdrawn; (2) settled; (3) or dismissed for lack of prosecution.   Non-appearance by a taxpayer at a county board hearing will constitute as a failure to prosecute the appeal,... Read More

Township Ordered to Refund Property Owner that Paid Taxes by Mistake

by: Anthony F. Della Pelle
10 Oct 2017
The Correction of Errors statute, N.J.S.A. 54:4-54, provides relief where a taxpayer has mistakenly paid the property taxes of another.  Under this statute, in Hanover Floral Co. v. East Hanover Twp., the plaintiff sought a refund of property taxes paid by mistake of property that was not their own.  By mistake of the Township’s Tax... Read More

Flawed Highest and Best Use Determination Cripples Taxpayer’s Case

by: Anthony F. Della Pelle
5 Sep 2017
A valuation trial of a retail bank branch was recently heard before the Tax Court.  Beneficial Mutual Savings Bank v. Twp. of Mount Laurel involved a one-story retail bank branch that is owner-occupied.  The history of the subject property was relevant to plaintiff’s valuation analysis.   Approximately 20 years ago, Rt. 38 was widened from four lanes... Read More

Testimony on Reasonable Probability of Zoning Change Not Limited to Real Estate Appraisers

by: Anthony F. Della Pelle
18 Aug 2017
In a recent dispute before the Tax Court, the court addressed the issue of whether only a real estate appraiser may offer testimony as to the reasonable probability of a change in zoning of the subject property as of the relevant valuation dates.  In Ciba Specialty Chemicals Corp. v. Twp. of Toms River, the taxpayer... Read More

Denial of Veteran’s Tax Exemption Upheld on Appeal

by: Anthony F. Della Pelle
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: Anthony F. Della Pelle
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