BLOG: Property Tax Appeal

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

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