BLOG: Property Tax Appeal
Former Justice Questions Tax Court Judge’s Authority
After making news the last couple of years for his views on the temporary assignment of Appellate Division judges to the Supreme Court to fill vacancies that were created after other justices retired or were not reappointed by the Governor, former New Jersey Supreme Court Justice Roberto Rivera-Soto has argued that the conviction of a... Read More
“Empty Shells” – Vacant corporate offices cast a long dark shadow over NJ’s economy and local budgets.
A featured article in the Sunday Star Ledger, Empty Shells, Abandoned Corporate Offices Leave Huge Economic Void in N.J. reviews the impact that corporate downsizing is having on Main Street in New Jersey. From Merck in Whitehouse Station (Readington Township) in Hunterdon County to Bell Labs in Holmdel in Monmouth County, large corporate office closures result not... Read More
Tax Court: No Harm, No Foul
In a recent appeal to the Tax Court from the judgment of the Monmouth County Board of Taxation, which affirmed the 2011 tax assessment on a residential property, the Tax Court denied the defendant municipality’s motion to dismiss the complaint, or in the alternative, to bar the testimony of plaintiff’s expert and of comparable sales.... Read More
Two More Taxpayers Victims of Chapter 91 “Litigation Gamesmanship”
Two different taxpayers’ appeals were recently dismissed by a Tax Court judge after they failed to submit income and expense information pursuant to a “Chapter 91” request. Under N.J.S.A. 54:4-34, also known as Chapter 91, a municipality can request income and expense information and requires a property owner to respond within 45 days. It has... Read More
What We Have Here Is A Failure To Prosecute
The New Jersey Tax Court recently dismissed property tax appeals for 2009 and 2010 on a commercial property in the City of New Brunswick. In Garlatti Realty LLP v. New Brunswick City, the City moved to dismiss the appeals for failure to prosecute. The matter had been listed for trial and adjourned four times between September... Read More
Failure to Fix Report Dooms Expert’s Testimony
A taxpayer’s assessments were affirmed after the taxpayer’s attorney rejected an opportunity to update its expert’s report to correct an error raised before trial. The subject property contained six condominium office units in a single building, each of which was separately assessed. The municipality objected to the taxpayer’s report because it valued the building as... Read More
Farmland Assessment Rules May Tighten
Last week, the Assembly Agriculture and Natural Resources Committee approved a bill which would increase the amount of income that farmers need to generate annually in order to qualify for “farmland assessment” in New Jersey. The bill, A-3090, which has several sponsors and a companion bill in the State Senate (S-589), was unanimously endorsed by... Read More
Appeal Involving Apartment Complex Reaffirms Presumptions
A New Jersey Tax Court judge recently issued a decision reducing the 2006, 2007 and 2008 property tax assessments regarding a 32-unit apartment building in Bergen County. In Uni0n Manor Associates v. Rutherford, the Honorable Patrick DeAlmeida, PJTC relied upon and reaffirmed two important precedents in ordering reduced assessments for this income-producing property. First,... Read More
Atlantic City Dipping Into the Well Once Again
The City of Atlantic City is apparently dipping into the well of its taxpayers’ wallets once again to fund property tax appeal refunds owing to the city’s casinos. According to an article by Emily Previti in the Atlantic City Press, the City Council is approving the issuance of $103 million in bonds, and is already... Read More
Court Rejects Property Owner’s Unverified Sales Evidence at Trial–Affirms City’s Value
In the recent unpublished opinion in Rosenberg v. City of Newark, Docket No. 018031-2009 (Tax Ct. August 16, 2012), a New Jersey Tax Court judge affirmed a property’s assessment after rejecting comparable sales evidence provided at trial by a pro se plaintiff as proof of the fair market value for his two-family rental property. The judge found the plaintiff, testifying... Read More
