BLOG: Property Tax Appeal

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

Country Club’s Exemption Claim Lands In The Rough

by: Richard De Angelis
21 Feb 2014
A Tax Court judge has rejected a claim by Sakima Country Club for a real property tax exemption under N.J.S.A. 54:4-3.6.  Sakima Country Club is a private club located in Carney’s Point Township.  Sakima was originally incorporated in 1931 as the Dupont Penns-Grove Country Club, a non-profit entity.   Sakima’s organizational documents explicitly provide that the... Read More

Another Taxpayer Fails to Overcome Presumption of Correctness

by: Anthony F. Della Pelle
6 Feb 2014
A recent New Jersey Tax Court trial regarding a single-family riverfront residence in Monmouth County resulted in a judgment affirming the assessment because the property owner, representing herself pro se, failed to overcome the presumption of correctness afforded to New Jersey local property tax assessments. The taxpayer owned a home on the Manasquan River.  At... Read More

Appraiser’s Subjective Adjustments Rejected; Owner Loses Appeal

by: Richard De Angelis
8 Jan 2014
In a challenge to a residential property tax assessment for tax year 2011 the New Jersey Tax Court found that plaintiffs failed to provide sufficient competent evidence to overcome the presumption of validity. The plaintiffs in Bogusevich v. Ocean Twp., presented factual and expert testimony to which the township did not object and which the... Read More