BLOG: Property Tax Appeal

Bergen County “Group Homes” Entitled to Tax Exemption

by: Anthony F. Della Pelle
6 Oct 2011
Up to $1 Million Refund for Non-Profit Providing Integrated Residential Psychiatric Services  The New Jersey Appellate Division recently reversed a decision by the Tax Court, which had denied tax exemptions under N.J.S.A. 54:4-3.6 for a seven-year period to an organization which provides  communal supportive housing for psychiatric patients.  At issue was whether homes owned by... Read More

Apples and Oranges? Another Tax Appeal Dismissed

by: Richard De Angelis
22 Sep 2011
Failure to make adjustments between alleged comparable sales and subject property spells doom for property owner’s tax appeal A New Jersey appellate court recently affirmed the opinion of the Tax Court upholding an assessment on plaintiff’s home.  The plaintiff in Roberts v. Newark relied on sales data that he compiled himself and did not offer an... Read More

Legislative Reform For Tax Assessments On The Way?

by: Richard De Angelis
23 Aug 2011
Legislation seeks to create a more cost-effective and accurate process of real property tax assessments New Jersey property owners continue to struggle under a crushing property tax burden. Instead of pursuing substantive policy initiatives to alleviate local taxes, the Legislature is instead looking to make changes to the process through which property is assessed for... Read More

Montclair Tax Assessment: Might be Wrong, But Not In Error

by: Anthony F. Della Pelle
22 Aug 2011
Property Owner Incorrectly Argues for Refund Under Correction of Errors Statute Following Revaluation  A taxpayer alleged that he had been overcharged for property taxes following a 2007 revaluation. The taxes increased on one unit he owned in a two-unit condominium in Montclair following the revaluation, and he alleged his land value was too high because the... Read More

Property Tax Exemption Denied to West Windsor Non-Profit

by: Richard De Angelis
5 Aug 2011
The New Jersey Supreme Court, reviewing multiple decisions by the Appellate Division and the Tax Court, held that West Windsor Township properly denied an exemption application from International Schools Services, Inc., (“ISS”) because the non-profit activities on its property were commingled with the for-profit ventures with which it had a “significant” and “substantial” involvement. That... Read More

Property Tax Exemption Does Not Require Compliance With Municipal Zoning Ordinance

by: Richard De Angelis
3 Aug 2011
A New Jersey appellate court has reversed an earlier Tax Court decision denying a property tax exemption because the taxpayer was using the property contrary to local zoning. The appellate court held that the tax exemption statute, N.J.S.A. 54:4-3.6, does not require, as a prerequisite, compliance with the municipal zoning ordinance. The taxpayer operated Oak Knoll School... Read More

Chapter 91 Strikes Another Taxpayer

by: Richard De Angelis
1 Aug 2011
Another appeal dismissed for failure to respond to request for income and expense information In the latest of a string of recent cases highlighting the harsh effect of N.J.S.A. 54:4-34, the  Tax Court held that a municipal tax assessor’s request to a taxpayer for income and expense information, commonly referred to as a “Chapter 91” request,... Read More

Farmland assessment denied where non-agricultural activity outweighs farming

by: Richard De Angelis
28 Jul 2011
The New Jersey Tax Court upheld the municipal tax assessor’s denial of an application for a farmland assessment holding that the agricultural use was subordinate to the taxpayer’s non-agricultural exploitation of the property. In Atlantic Coast LEH v. Township of Little Egg Harbor, the property at issue is a mostly vacant twelve-acre parcel used to house... Read More

Municipal Budget Woes Continue

by: Anthony F. Della Pelle
20 Jul 2011
The impact of decreasing tax revenues and increasing expenses has continued to cause fiscal problems for municipal government agencies not only in New Jersey, but around the entire country.   This recent article in the Legal Intelligencer examines the situations for towns in Pennsylvania and California, which have spiked demand for specialized counsel in municipal finance... Read More

Expert’s “Gut Feeling” Survives Dismissal Claim

by: Anthony F. Della Pelle
11 Jul 2011
An expert witness’s “gut feeling” about the cost of a plaintiff’s construction claim was sufficient to withstand a motion to dismiss according to a recent New Jersey Appellate Division opinion.  The holding in Nevins v. Toll Brothers, Inc., has the potential to affect similar motions in real estate valuation litigation such as eminent domain and real estate... Read More