BLOG: Property Tax Appeal

Tenant Entitled to Tax Refund, But No More

by: Richard De Angelis
19 Dec 2011
In this matter, Quo Non Ascendet Inc. v. Aperion Enterprises Inc., Docket No. 012184-2008 (December 5, 2011), the Tax Court was called upon to settle a dispute between a landlord and tenant. The plaintiff here, a tenant, filed this action against defendant, its landlord, alleging breach of contract and unjust enrichment after learning that the landlord... Read More

Morristown Hotel Wins Freeze Act Application and Refund

by: Anthony F. Della Pelle
12 Dec 2011
The owner of the Morristown Hyatt hotel has prevailed in a challenge to an $8,000,000 “added assessment” for 2009 levied by the Town of Morristown onto the property’s local tax assessment.  The property owner, Fifth Roc Jersey Associates, LLC applied for protection under the “Freeze Act”, N.J.S.A. 41:51A-8, which provides that a successful tax appeal... Read More

Property owner survives Verona’s “Chapter 91” attack

by: Richard De Angelis
8 Dec 2011
N.J.S.A. 54:4-34, also known as Chapter 91, is often used by municipalities to attack property owners’ tax appeals on procedural grounds, rather than on the merits of whether the property is over-assessed.  This statute, which allows a municipality to request income and expense information and requires a property owner to respond within 45 days, is... Read More

Tax Court Requires Municipalities To Pay Up

by: Richard De Angelis
30 Nov 2011
More and more municipalities are seeking to push-off into the future their tax refund obligations to property owners who with successful tax appeals.  While some municipalities are more open than others and seek the consent of the property owners for a delay beyond the standard 60 days from the date of judgment, others simply ignore their obligations... Read More

Calendaring Mistake By Attorney Not Worthy of Dismissal at County Board Hearing

by: Anthony F. Della Pelle
29 Nov 2011
A New Jersey Tax Court judge recently held that a County Board of Taxation erroneously dismissed a tax appeal after the plaintiff’s attorney appeared the day after the matter was originally scheduled to be heard.  Under New Jersey law, parties at a County Board hearing are required to exchange comparable sales seven days before the... Read More

Tax Court to Municipality: Enough is Enough!

by: Richard De Angelis
7 Nov 2011
For the second time in just over one month, a Tax Court Judge has denied a request of a Township to compel production of documents in a tax appeal.  Last month the Tax Court admonished defense counsel for seeking discovery that went well beyond the standard discovery questions permitted by the Court.  More recently, in HPT... Read More

Changes to Statute Requiring Payment of Taxes Pending Appeal Being Considered

by: Richard De Angelis
24 Oct 2011
The New Jersey Law Revision Commission has issued a final report  recommending to the Legislature that it amend N.J.S.A. 54:3-27, which is the statute that requires payment of taxes at the time of filing a property tax appeal.  This recommendation is in response to the 2009 decision of the Tax Court in Trebour v. Randolph,... Read More

Atlantic City Borrowing to Pay Property Tax Refunds

by: Anthony F. Della Pelle
20 Oct 2011
The Atlantic City Council has decided to issue bonds to pay for more than $38 million which is owing to property owners in refunds for successful real estate tax appeals.  According to an article in the Atlantic City Press, more than 90 percent of those refunds will be paid to the resort casinos. This is not the first time... Read More

Property Tax Exemption for Sale

by: Richard De Angelis
12 Oct 2011
In a recent opinion, the New Jersey Tax Court addressed the issue of the sale of a tax exempt property from one nonprofit entity to another nonprofit entity.  The transfer of ownership occurred in July 2009.  While the City of Newark agreed that under the new owner, the property qualified for a tax exemption in 2010,... Read More

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