BLOG: Property Tax Appeal

Harrison’s defense denies Red Bulls for a third time

by: Richard De Angelis
23 May 2014
The owner of Red Bull Arena is unable to break through Harrison’s defense in its pursuit of a property tax exemption for its arena that is home to the New York Red Bulls Soccer Club. In two separate 2012 opinions dealing with the 2010 (see Red Card for Red Bull Soccer Stadium) and 2011 (see Red... Read More

A Taxpayer’s Burden

by: Richard De Angelis
2 May 2014
In Hertrich v. Township of Middletown, a copy of which may be found here, the plaintiff challenged the assessments for tax years 2009 through 2013 on Chevrolet car dealership located on Route 35 in Middletown. While the appraisal experts for the plaintiff and the defendant agreed that the optimal size of an automobile dealership is... Read More

No Relief for Castle on the Sand

by: Richard De Angelis
24 Apr 2014
In this appeal challenging the assessment of an 8,772 sf residence on nearly 2 acres overlooking the Atlantic Ocean with 8 bedrooms, 6 full and 2 half baths, solarium, salon, billiard room, exercise room, limestone patios, a pool and two pool houses, the New Jersey Tax Court found that the owner lacked one thing: credible... Read More

Tax Court Requires Inspection Despite Owner’s Prior Protests

by: Anthony F. Della Pelle
21 Apr 2014
The discovery rules for residential tax appeals in New Jersey are very simple. Basically, the municipality must provide a property record card, and the home owner must permit an inspection of the property, and provide a closing statement if there has been a sale within the past three years, any income and expense information is... Read More

Limited sales data and lack of reasonable adjustments does not doom plaintiff’s appeal

by: Richard De Angelis
18 Apr 2014
In this appeal, Belview Crossing v. Lopatcong Twp., the court considered a challenge to the assessments on 32 vacant building lots. The Township of Lopatcong did not submit any affirmative proofs, but instead, it rested on the assessment, meaning that it relied on the doctrine under the law that all assessments are presumed to be valid. Under... Read More

Comparable Sales From Neighboring Town Not Persuasive Evidence

by: Anthony F. Della Pelle
1 Apr 2014
A Tax Court judge affirmed a property owner’s assessment because the owner only provided comparable sales information from a neighboring municipality without demonstrating how the real estate markets in the two municipalities were either alike or different.  Specifically, the property owner presented four comparable sales from neighboring Ocean Township, which was “six steps” away from... Read More

Town Gets Taste of Own Medicine: Not Permitted to Pursue Counterclaim After Deadline

by: Anthony F. Della Pelle
19 Mar 2014
In an unusual case, a Tax Court judge denied a municipality’s attempt to file a counterclaim in a tax appeal almost two years after the statutory deadline for filing such a claim.  Typically, municipalities file motions to dismiss taxpayer appeals with citations to case law and court rules which strictly enforce the prescribed filing deadlines. ... Read More

Correction of Errors Statute Wrong Way to Correct County Tax Board Judgment

by: Anthony F. Della Pelle
10 Mar 2014
Several property owners recently asked the Tax Court to correct judgments entered by the Middlesex County Board of Taxation after receiving judgments showing a different value than the County Tax Board commissioner hearing the matters had determined.  Specifically, the commissioner indicated that he had determined the market value of the properties was $420,000, which placed... Read More

Homeowner’s Reduced Assessment Upheld by Appeals Court

by: Anthony F. Della Pelle
4 Mar 2014
Long Branch City unsuccessfully appealed the decision of a Tax Court judge which reduced the assessment on a residential home.  The home at issue was built in 2008.  At trial, the property owner’s valuation expert testified that he relied primarily on comparable sales from Deal Township, a neighboring municipality which he considered more desirable, and... Read More

Sisters Get Only Some Mercy From Tax Court on Exemption Claim

by: Anthony F. Della Pelle
3 Mar 2014
Last week, another property exemption case was decided by the New Jersey Tax Court, this one in partial favor of the property owner, the Sisters of Mercy of the Americans Mid-Atlantic Community, Inc. (the “Sisters”).  The Sisters own two parcels of property in Sea Isle City, Cape May County, which are located one block from... Read More