BLOG: Property Tax Appeal

Tax Sale Certificate Holder Rights Upheld

by: Richard De Angelis
10 Oct 2009
In DSC of Newark Enterprises, Inc. v. South Plainfield Borough, decided October 6, 2009 (Approved for Publication in N.J. Tax Reports), the New Jersey Tax Court was confronted with an issue concerning the amount and allocation of a refund resulting from tax sale certificates that were issued as a consequence of nonpayment of taxes on the subject... Read More

Tax Court Clarifies Taxpayers’ Need to Pay Property Taxes While Under Appeal

by: Thomas Olson
7 Oct 2009
The New Jersey Tax Court has recently clarified the longstanding statutory requirement that a taxpayer must pay its outstanding taxes prior to filing a tax appeal.  In a case of first impression, the Tax Court ruled that the requirement to pay taxes and municipal charges, as a condition to filing and maintaining a tax appeal under... Read More

Too Many Towns Equals High Property Taxes

by: Anthony F. Della Pelle
30 Sep 2009
Too Many Towns Equals High Property Taxes NEW BRUNSWICK, NJ – “Recent studies by the Tax Foundation ranked New Jersey first in two categories residents and companies probably wished it did not: highest median property taxes and the least business-friendly tax structure in the US. According to the Washington, DC-based nonprofit organization, New Jersey took... Read More

Morris County Tax Appeals on the Rise

by: Anthony F. Della Pelle
29 Sep 2009
The Morris County Daily Record has published a feature on rising property taxes in New Jersey entitled “Tax Crush“.   Read more about the feature here and, in particular, about the increase in volume of real estate tax appeals filed by aggrieved property owners in Morris County in 2009 here. The attorneys at McKirdy & Riskin... Read More

Court Confirms Tenant’s Right To Control Tax Appeal and to Refund

by: Richard De Angelis
5 Aug 2009
In Aperion Enterprises, Inc. and Quo Non Ascendet, Inc. v. Borough of Fair Lawn, (July 24, 2009) (Approved for Publication in N.J. Tax Reports), the New Jersey Tax Court was confronted with the question of a tenant’s rights in the prosecution and resolution of a tax appeal.  The Tax Court held that the tenant is... Read More

Another Unsuccessful Taxpayer Claim

by: Anthony F. Della Pelle
15 Jun 2009
A New Jersey appeals court rejected a commercial taxpayer’s claim that its local property tax bill was an unconstitutional fine, forfeiture or penalty because of a statutory sanction dismissing its appeal for failing to provide income and expense information to the local tax assessor.  Davanne Realty v. Edison Township, Superior Court Docket No. A-0333-08T3, decided June... Read More

Court Disapproves Averaging of Comparable Sales

by: Anthony F. Della Pelle
29 May 2009
A New Jersey appellate court recently held that a trial judge’s practice of averaging comparable sales in fixing the fair market value of real property is an improper valuation practice. In Pansini Custom Design Assocs. v. City of Ocean City, Docket No. A-2003-07T1, the plaintiffs owned a single family residence at the Jersey shore, which... Read More

Taxpayer’s Appeal Denied, Found Insufficient to Constitute “Excessive Fine”

by: Anthony F. Della Pelle
14 May 2009
The challenge to a 2007 property tax assessment by a Bergen County property owner was denied by a New Jersey appeals court on the basis that the owner failed to provide income and expense information to the municipal tax assessor as is required under New Jersey law.  1717 Realty Associates v. Borough of Fair Lawn,... Read More

Environmental Impacts in Real Estate Valuation Litigation

by: Anthony F. Della Pelle
23 Mar 2009
By Thomas M. Olson and Anthony F. Della Pelle New Jersey Law Journal March 18, 2009 “Environmental contamination often has a significant impact upon the value of real property. Buyers and sellers devote substantial effort towards negotiating a price for the sale of contaminated property which accounts for its need to be remediated under the... Read More

Taxpayers’ Spot Assessment Claim Denied

by: Thomas Olson
23 Feb 2009
The dismissal of a taxpayers’ challenge to their residential property tax assessment on the basis that it was an unconstitutional “spot assessment” was upheld on appeal for procedural reasons.  Schwartz v. Township of Wayne, Superior Court of New Jersey, Appellate Division, Docket No. A-3756-07T2.  The homeowners, Douglas and Mary Ann Schwartz, appealed their 2006 assessment,... Read More