BLOG: Property Tax Appeal

Tell the Truth and Nothing But the Truth, or Get Dismissed!

by: Daniel Kim
2 Mar 2016
We have emphasized many times on our blog about the importance of responding to the assessor’s annual request for income and expense information for income-producing properties, commonly referred to as a Chapter 91 request.  A property owner’s failure to respond is frequently cited as the basis for dismissal for many appeals involving income-producing properties.  However, usually any effort... Read More

Court Forces Plaintiff to Disclose Unconsummated Contract of Sale

by: Daniel Kim
17 Feb 2016
In Broadway-Somerset, LLC v. Twp. of Franklin, the parties were in dispute over the disclosure of an unconsummated contract for the sale of the subject property.  During the course of discovery in plaintiff’s 2015 tax appeal, plaintiff disclosed in its answers to Interrogatories that “[a] confidential contingent agreement to sell the property exists, but a... Read More

Tax Court Gives Cold Shoulder to Freeze Act Application.

by: Richard De Angelis
9 Feb 2016
  In a recent unpublished opinion, Newton West Ltd. v. Town of Newton, the Tax Court denied a motion for the application of the Freeze Act, N.J.S.A. 54:51A-8.  Under the Freeze Act, a judgment by the Tax Court is “conclusive upon the municipal assessor” for the year under appeal and the next two years immediately... Read More

Turning a “Blind Eye” to Property’s Actual Use Sinks Taxpayer’s Appeal

by: Daniel Kim
2 Feb 2016
The New Jersey Tax Court’s recent decision in Forsgate Ventures IX, LLC v. South Hackensack mirrored many aspects of the its earlier opinion in Clemente v. South Hackensack from 2013, and again reminded appraisers of the importance of the highest and best use analysis.  Forsgate challenged the assessments imposed by South Hackensack for tax years 2009, 2011,... Read More

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