BLOG: Property Tax Appeal

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

Failed Redevelopment Site Succeeds in Tax Appeal

by: Daniel Kim
29 Jul 2015
Property tax issues arise commonly when a property designated for redevelopment fails to become a reality as originally proposed.  In Seaboard Landing, LLC (“Seaboard”) v. Borough of Penns Grove (“Borough”), the Borough envisioned a redevelopment plan to revive a struggling commercial area along the waterfront on the Delaware River.  In 2003, the Borough issued final... Read More

South Plainfield’s Income and Expense Requests Ruled Defective

by: Daniel Kim
16 Jul 2015
As discussed many times on this blog, Chapter 91 motions are frequently wielded by municipalities in hopes of dismissing tax appeals on income-producing properties.  However, given the extraordinary relief of dismissing a tax appeal, courts have consistently ruled that municipalities must fully comply with all the requirements of N.J.S.A. 54:4-34 (“Chapter 91”) in order to warrant... Read More

Credit agency watching hospital tax exemption case

by: Richard De Angelis
10 Jul 2015
When we last wrote about the recent decision by the New Jersey Tax Court that stripped Morristown Memorial Hospital of its property tax exemption we said that municipalities and other hospitals across the State would watch closely for the next move in this ongoing battle.  Most observers believe that the hospital will most certainly appeal,... Read More

Property tax exemption stripped from Morristown Memorial Hospital

by: Richard De Angelis
1 Jul 2015
Finding that Morristown Memorial Hospital (the “Hospital”) is a for-profit enterprise, the New Jersey Tax Court upheld the denial of a local property tax exemption on all but a few areas of the Hospital’s facilities located in the Town of Morristown. The Town denied the exemption for tax years 2006 through 2008, previously granted pursuant... Read More

The Dos & Don’ts of Chapter 91 Requests

by: Daniel Kim
30 Jun 2015
Every year motion practice heats up in the Tax Court with municipalities armed with “Chapter 91” motions.  As previously mentioned many times on this blog, N.J.S.A. 54:4-34, also known as “Chapter 91,” requires income-producing property owners to respond to the assessor’s request for income and expense information.  Under the statute, failure to provide the information... Read More

Sewer Issues Make Tax Appeal a Messy Affair!

by: Daniel Kim
16 Jun 2015
The New Jersey Tax Court recently tried a dispute between a property owner and a town that began in 2006.  In William G. Orpin, Jr. v. Tp. Of Monroe, plaintiff argued that the Township’s deed restriction requiring the subject property to have a functioning sewer connection, coupled with the Township’s refusal to provide the correct cost estimate of a sewer connection... Read More

The Cost Approach: Hard Costs vs. Soft Costs in the Context of Tax Appeals

by: Daniel Kim
5 Jun 2015
New home constructions often require that the property tax assessment which is then placed on a property be carefully examined.  Generally, property assessments for the following year are set forth by the municipal assessor on October 1.  However, if an improvement of a structure is completed after the regular assessment date of October 1, and... Read More

“Oh Sandy” – No relief from Superstorm’s destruction on residential assessment

by: Richard De Angelis
11 May 2015
Two and one-half years after Superstorm Sandy, many New Jerseyans are still wrestling with the destruction wrought by that storm.  Thousands of New Jersey property owners received some relief from reduced property tax assessments to reflect the damage to their properties, although some local assessors were more realistic in assessing the damage to property values. ... Read More

Stick to the facts (but first, know them!)

by: Richard De Angelis
16 Mar 2015
In Gravers v. Scotch Plains Township, a residential tax appeal, we are reminded of the importance of hiring appraisers with experience in tax appeals and to ensure that they are familiar with the facts relevant to the subject property and the comparable property sales. Here – on appeal from a judgment of the County Board... Read More