BLOG: Property Tax Appeal

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

Pro Se Litigant Given Another Chance in Tax Appeal

by: Anthony F. Della Pelle
20 Feb 2009
A New Jersey appellate court provided an Essex County homeowner with another chance to prosecute a property tax appeal on his residential property in Newark.  Clarence Paul Roberts, who had filed an appeal of his property tax assessment with the Essex County Board of Taxation and New Jersey Tax Court, had that appeal dismissed by the... Read More

REDUCING REAL PROPERTY TAX EXPENSES IN A DOWN REAL ESTATE MARKET

by: Anthony F. Della Pelle
30 Jan 2009
APRIL 1, 2009 FILING DEADLINE LOOMS     The recent economic turmoil has taken its toll on certain sectors of the real estate market in New Jersey. Owners, operators and property managers of commercial, industrial and other investment properties may look to reduce real estate tax expenses by considering whether to appeal their 2009 local... Read More

Frequently Asked Questions

by: Anthony F. Della Pelle
14 Jan 2009
Frequently Asked Questions regarding real estate tax appeals in New Jersey. Published in the Asbury Park Press, January 14, 2009 “Q: What is the basis of a property’s assessment? A: The state Division of Taxation annually conducts a fiscal year sales survey, investigating most property transfers in your municipality, with the local assessor assisting. Every... Read More

Appeals Court Refuses to Lower Tax Assessment for Environmental Cleanup Costs

by: Anthony F. Della Pelle
14 Jan 2009
  A New Jersey Appellate Court recently affirmed the Borough of Hawthorne’s real property tax assessment on a contaminated parcel of land which had been historically used for the manufacture of industrial and commercial coatings, including nail polish.  Pan Chemical Corp. v. Hawthorne Borough, Docket No. A-4779-06T1.  The Court found that the Borough’s tax assessment,... Read More

Tax appeal mania not fading away

by: Anthony F. Della Pelle
13 Jan 2009
Monday, January 12, 2009 Last updated: Monday January 12, 2009, 7:29 AM BY PAUL BRUBAKER Herald News   “Thousands of tax appeals have been filed in Passaic County in recent years, and local officials say the trend is expected to continue as government expenses increase, the housing market is stifled by a lack of available... Read More