BLOG: Property Tax Appeal

Appraiser’s Lack of Support for Adjustments Once Again Dooms Taxpayer’s Appeal

by: Daniel Kim
27 Jan 2016
Despite presenting an expert witness at trial, another taxpayer failed to convince the NewJersey Tax Court that its property was over assessed.  In Arteaga v. Wyckoff, the taxpayer challenged the original assessments of a single-family home for tax years 2012, 2013, and 2015.  Wyckoff underwent a revaluation for tax year 2015.  The taxpayer filed appeals... Read More

Tax Court Reaffirms the Inapplicability of Freeze Act Relief in a Reval Year

by: Daniel Kim
4 Jan 2016
Back in July, we summarized the Tax Court’s decision following the trial in Seaboard Landing, LLC v. Borough of Penns Grove, which can be read here.  It was a peculiar case where despite the fallacies in the taxpayer’s appraisal report, the Borough still proceeded to present its expert witness who testified that the assessment did... Read More

Princeton University Unable to Shift the Burden

by: Daniel Kim
10 Dec 2015
Rarely do taxpayers file tax appeals challenging an exemption claim of someone else’s property.  It is even rarer when that challenge is brought against a private university.  In Kenneth Fields, et al v. Trustees of Princeton University, property owners of Princeton Borough filed complaints challenging the property tax exemptions that have been granted by the... Read More

Avon Borough to Challenge Monmouth County Tax Process

by: Anthony F. Della Pelle
10 Dec 2015
The Borough of Avon reportedly will file suit to challenge the relatively new “pilot” program for real estate tax appeals filed before the Monmouth County Tax Board.   The Borough Council recently voted unanimously to ask the New Jersey Department of the Treasury to intervene and stop the pilot program, which officials say has created... Read More

Lacking Credibility, Taxpayer Loses Fight Against Ch. 91 Motion

by: Daniel Kim
16 Oct 2015
An intriguing set of facts unfolded in a fight against the Township’s Chapter 91 motion in R&M Manufacturing v. Twp. of Monroe.  Normally, Ch. 91 requests by municipalities are composed of a cover letter, an income and expense statement (I&E statement), a “Schedule A” with instructions on how to fill them out, and a copy of the... Read More

Taxpayers Denied a Second Bite at the Apple

by: Daniel Kim
17 Sep 2015
Plaintiffs in Dennis P. & Mary G. Connelly v. Twp. of Galloway contested the 2014 assessment of a single family home located in an age-restricted development.  The case was tried by the Tax Court on June 5, 2015.  At trial, Mr. Connelly, a licensed real estate broker, did not submit an expert appraisal report but... Read More

Throwin’ a dog a bone – Tax Court reduces assessment on dog kennel despite owner’s sloppy case.

by: Richard De Angelis
7 Sep 2015
Despite what the Tax Court found to be a sloppy appraisal report by the property owner’s appraiser, the court granted modest reductions on a small warehouse/truck terminal currently used as a dog kennel. In Glow Properties v. Borough of N. Arlington, the court again reiterated its long-standing holding that the income approach is the most... Read More

Luxury Homeowners Lose Tax Appeal at the Appellate Division

by: Daniel Kim
1 Sep 2015
The Appellate Division yesterday affirmed the lower court’s decision affirming the 2008 property assessment of a 55,000 sq. ft. estate in Moorestown.  The subject property, known as “Villa Collina,” boasts approximately 55,542 sq. ft. of improvements, and 29,236 sq. ft. of living space situated on approximately 7.2 acres, which is part of a larger 44... Read More

Court Denies Two Motions to Dismiss Taxpayers’ Appeals

by: Daniel Kim
28 Aug 2015
The Tax Court recently issued decisions denying Franklin Township’s motions to dismiss two taxpayers’ appeals.  In 2200 Cottontail Assocs. v. Twp. of Franklin, the Township filed a Chapter 91 motion for plaintiff’s failure to respond to the assessor’s request for income and expense information.  As mentioned previously on this blog on numerous posts, a taxpayer’s... Read More

Expert’s Comparable Sales Approach Rejected for Rental Property

by: Daniel Kim
17 Aug 2015
In a recent trial before the Tax Court, a taxpayer’s appeal challenging the assessment was unsuccessful due to the taxpayer’s failure to overcome the presumption of correctness.  As mentioned many times on this blog, the burden of proving that the assessment is erroneous is on the taxpayer.  To overcome that burden, the taxpayer must present credible evidence before... Read More