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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

Mayor Voting with His Feet: Selling house because his taxes are too high

by: Anthony F. Della Pelle
21 Aug 2013
The mayor of Egg Harbor Township is selling his home after a revaluation in his municipality caused his taxes to increase 60% to over $31,000.  The home was assessed in 2012 for $463,800, which equated to a market value of roughly $750,000.  The new assessment values the home at $1,100,400.  Currently five homes are on... Read More

Underwater Mortgage Plan: Will it Sink or Swim?

by: Anthony F. Della Pelle
20 Aug 2013
It has been several months since we last reported on the scheme to use eminent domain to seize “underwater” mortgages in various places around the country.  It appeared that the idea died out earlier this year, but it has recently come back with a vengeance.  In recent weeks, several California cities have advanced efforts to... Read More

Unreliable Testimony Dooms Taxpayer’s Appeal

by: Anthony F. Della Pelle
8 Aug 2013
Another New Jersey taxpayer recently saw its property tax assessment affirmed by the New Jersey Tax Court due to a failure to present evidence to overcome the presumption of validity given to the municipal assessment.  90 Riverdale, L.L.C. challenged its 2009, 2010 and 2011 property tax assessments of its property located in the Borough of... Read More