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Hilton Hotel Assessment Reduced Following Trial

by: Anthony F. Della Pelle
21 Oct 2013
In this commercial tax appeal involving a Hilton hotel, the taxpayer challenged the assessments on its property for the 2010 and 2011 tax years.  The subject property operates as a 355 guest room Hilton Hotel and executive conference center.  The standard method for valuing a hotel’s real property component is the income approach, which takes... Read More

Redundant But True: Tenant's Relocation Claims Denied…For Failure to Relocate

by: Anthony F. Della Pelle
15 Oct 2013
A New Jersey appellate court recently rejected a commercial tenant’s claims for relocation benefits and assistance arising out of a displacement caused by a redevelopment project in Wrightstown Borough, near the Fort Dix military establishment.   The claimant, Andrew Rosen, was the owner of Wright Cleaners, which had been operated at the same location since... Read More

Supreme Court to Take Another Look at Meaning of "In Need of Redevelopment"?

by: Joseph Grather
7 Oct 2013
Late last week, the New Jersey Supreme Court certified this question: “When designating private property as in need of redevelopment pursuant to sections 5(a), (b) and (d) of the Local Redevelopment and Housing Law,  N.J.S.A.   40A:12A-1 to -73, must the municipality expressly find that the property is “blighted” pursuant to the Blighted Areas Clause of... Read More

NJ Supreme Court Finds Group Homes Tax Exempt

by: Anthony F. Della Pelle
30 Sep 2013
The New Jersey Supreme Court affirmed a decision of the Appellate Division to classify homes rented by Advanced Housing to provide normalized community living arrangements for developmentally disabled people as tax exempt under N.J.S.A. 54:4-3.6 for tax years 2002 through 2009.  Nine Bergen County municipalities argued the properties were not used for a tax exempt purpose,... Read More

Dune Replenishment Case Settled, So State Gives Green Light To Acquire Remaining Easements

by: Anthony F. Della Pelle
25 Sep 2013
Today we may have learned why there has not been any noticeable progress in the government’s acquisition of approximately 1,000 dune easements in several municipalities on the Jersey Shore.  This afternoon, a settlement was reported between the Borough of Harvey Cedars and Mr. and Mrs. Karan, which resulted in the ruling this summer from the... Read More

Bipartisan Redevelopment Reform Becomes Law in New Jersey

by: Joseph Grather
11 Sep 2013
New Jersey Governor Chris Christie signed into law  bipartisan legislation (A-3615/S-2447) (full text here) this week that was intended to correct several due process and constitutional failures in the prior statute found by the New Jersey Courts in Harrison Redevelopment Agency v. DeRose, 398 N.J. Super. 361 (App. Div. 2008); and Gallenthin Realty Development v. Paulsboro, 191... Read More

Down-Zoning Invalidated by Appellate Division

by: Joseph Grather
10 Sep 2013
In Griepenburg v. Township of Ocean, decided August 29, 2013, the a New Jersey appellate court invalidated an Ocean Township zoning ordinance that down-zoned the plaintiffs’ thirty-one acre property from a mix of residential and commercial uses (including hotel) to one residential unit per twenty acres.  The Township’s offered justification for the ordinance was to... Read More

So What Do Assessors Do With All That Income And Expense Information Anyway?

by: Richard De Angelis
9 Sep 2013
Thanks to a recent tax court decision, WPH Mount Laurel LLC v. Township of Mount Laurel, property owners and their attorneys will get a rare glimpse of what municipal tax assessors really do with all of that income and expense information they receive from taxpayers every year pursuant to the assessor’s requests under N.J.S.A. 54:4-34,... Read More

Despite Threat, Jersey City Reval Still Not Cancelled

by: Anthony F. Della Pelle
28 Aug 2013
Despite threatening to cancel the city-wide property revaluation in Jersey City, Mayor Steven Fulop has not followed through with any formal action to cancel the City’s first revaluation since 1988.  Fulop had voted against the revaluation contract in 2011 as a member of the Jersey City Council, at which time the revaluation company had a... Read More

Cal App Ct Denies Pre-Condemnation Damages

by: Joseph Grather
27 Aug 2013
A California Court of Appeals panel recently reversed a trial court decision which was favorable to a property owner in Dep’t of Transportation v. McNamara.  The issue on appeal was limited to whether the property owners were entitled to pre-condemnation damages as a matter of law.  The trial court awarded the property owner pre-condemnation damages in... Read More