BLOG: Property Tax Appeal

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

Wayne Township Owner Misses the Boat on Property Tax Error

by: Anthony F. Della Pelle
29 Jun 2011
Assessor’s Mistake Still Required Filing of Tax Appeal by Property Owner The Appellate Division affirmed a Tax Court judge’s decision to deny summary judgment for a property owner by holding that a tax assessor’s mistake should have been challenged through the standard tax appeal procedure found in N.J.S.A. 54:3-21a.  The subject property consisted of .229 acre... Read More

Owner Takes Action: Taxes are Too Darned High

by: Anthony F. Della Pelle
24 Jun 2011
Historic Home Razed Because Property Taxes Were Too High for Owner  The owner of the historic 1924 Dubois estate in Ocean City claims he had to raze the building because he was unable to find a buyer for the property, and he could not continue to pay the property taxes on the estate.  The property... Read More