BLOG: Property Tax Appeal

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

Déjà vu all over again – Taxpayer fails to overcome presumption of correctness.

by: Richard De Angelis
19 Sep 2016
The New Jersey Tax Court recently issued another opinion finding that a taxpayer failed to overcome the presumption of correctness that attaches to a real property tax assessment.  While we have, in the past, expressed frustration with the seemingly endless run of decisions that raise the bar for taxpayers, the Court had little choice here. ... Read More

Maximizing Savings Through NJ Property Tax Appeals

by: Anthony F. Della Pelle
25 Aug 2016
When was the last time you thought about how much you’re paying in property taxes on your New Jersey home or investment property? If there haven’t been major changes to your lot or building over the past few years, it may seem like there is no point in doing so.  A number of factors, however,... 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

How to Appeal Your New Jersey Property Tax Assessment

by: Anthony F. Della Pelle
4 Aug 2016
Property owners in New Jersey typically receive their final tax bills each year in July or August.  This causes many to evaluate their property tax burden and to determine if they can save money by filing a property tax appeal.  Although many property owners may believe that their property tax assessments are set in stone,... Read More

Sales Approach Rejected in Valuing Rental Property

by: Richard De Angelis
11 Jul 2016
In reviewing a recent decision by the Honorable Patrick DeAlmeida, the Presiding Judge of the New Jersey Tax Court, the first thing that jumps out is the large reductions — approximate $1.84 million in reduced assessments for each of the years under appeal.  The appeal involved a free-standing Barnes & Noble store in Evesham Township brought by the retailer, a... 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

Intervention by Taxpayer Denied in New Jersey Tax Appeal

by: Anthony F. Della Pelle
29 Jun 2016
In another recent opinion, Farmland Dairies, Inc. v. Bor. of Wallington, the Tax Court of New Jersey addressed the actions of a non-party private taxpayer who filed a motion to intervene in a pending appeal of Farmland Dairies, Inc.  Farmland Dairies, Inc. filed direct appeals to the tax court for tax years 2014, 2015, and 2016.  A private... Read More

Partial Exemption Issue Addressed by Tax Court of NJ

by: Daniel Kim
28 Jun 2016
In a recently published opinion, the Tax Court of New Jersey addressed the applicability of the partial exemption statute.  In Savage Mills Enterprises, LLC v. Bor. of Little Silver, the plaintiff argued that it was entitled to a partial exemption on a portion of its property that was subject to a 99-year ground lease to a... Read More

Residential Taxpayers in Franklin Lakes Pick Up Win in Tax Court

by: Daniel Kim
16 Jun 2016
The Tax Court recently issued an opinion following the trial in Givant v. Franklin Lakes, wherein owners of a single family home filed complaints challenging their assessments for the 2012 and 2013 tax years.  The property subject of the appeal is a colonial-style single-family home, built around 1984 with a gross living area of 4,160 sq.... Read More