BLOG: Property Tax Appeal

The Dos & Don’ts of Chapter 91 Requests

by: Anthony F. Della Pelle
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: Anthony F. Della Pelle
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: Anthony F. Della Pelle
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

Drive-By Appraisals “Approved” in New York!

by: Anthony F. Della Pelle
6 Mar 2015
Drive-By Appraisals “Approved” in New York!. via Drive-By Appraisals “Approved” in New York!.... Read More

One Step Forward, Two Steps Back for West Orange Taxpayer

by: Anthony F. Della Pelle
4 Mar 2015
Last week, the Tax Court of New Jersey dismissed a multi-year tax appeal filed by a commercial property owner in the Township of West Orange that challenged the assessment on a retail property in that municipality, which assessment had been set by a town-wide revaluation in 2011.  The plaintiff WKJ Realty Co., Inc. relied upon... Read More

Contaminated property is worthless (almost)

by: Richard De Angelis
2 Feb 2015
In an opinion that has been approved for publication, the New Jersey Tax Court has ruled that for purposes of real property taxation, a heavily contaminated property warranted only a nominal assessment. In Methode Electronics, Inc. v. Township of Willingboro, the subject property is a small parcel improved with a 6,800 square foot concrete slab... Read More

Presumptions Foil Municipality

by: Richard De Angelis
19 Jan 2015
In another case where a municipality took an appeal to trial and rested on the assessment, the strategy backfired as the tax court ruled in favor of the taxpayer. We have written before (Township Punts, Loses at Trial and on Appeal) about municipalities forcing an appeal to trial only to rest on the presumption of correctness. ... Read More

Tax Court stops Grinch who tried to steal tax exemption from local charity

by: Richard De Angelis
29 Dec 2014
In these consolidated tax appeals, the Tax Court recently dismissed the City of Hackensack’s challenge to the decision by the Bergen County Board of Taxation awarding an exemption from local property taxes for three properties owned by affiliates of Community Housing in Partnership, commonly referred to as CHIP. CHIP and its affiliates provide housing and... Read More