BLOG: Property Tax Appeal

Omitted Assessment Tossed — “Error” in Setting Value Not an Erroneous Omission

by: Richard De Angelis
8 Jun 2017
New Jersey’s omitted assessment law allows a municipal tax assessor to go back one year in the event an assessment on a property was inadvertently omitted from the tax rolls (Yes, it does happen. I once had a client that owned an office building that was assessed at over $4 million for which the assessment was simply... Read More

“Hotel for Pets” Is Deemed Not Income-Producing

by: Daniel Kim
1 Jun 2017
The Township had a bone to pick with plaintiffs who filed appeals of a property that consisted of a pet boarding kennel.  In Pittius v. Old Bridge Twp., the subject property consisted of one residential improvement and another improvement which consisted of a boarding kennel for animals. The property is classified as a 4A (commercial)... Read More

Rite Aid Goes the Wrong Way In Tax Appeal

by: Richard De Angelis
25 Apr 2017
In a recent opinion the New Jersey Tax Court affirmed the assessment on a Rite Aid pharmacy for tax years 2009 and 2010 after rejecting every aspect of the testimony offered by its appraiser. The Court found that the appraiser for the Borough of Roselle offered a more credible opinion of value. Rite Aid’s appraiser... Read More

Taxpayers’ Reliance on MLS to Find Market Value Rejected

by: Daniel Kim
23 Mar 2017
A real property trial was held in Reznick v. Twp. of Marlboro wherein plaintiffs challenged their residential property tax assessment.  Plaintiffs had initially filed to the Monmouth County Board of Taxation which reduced the assessment from $909,000 down to $862,000.  Plaintiff thereafter appealed to the Tax Court seeking a reduction of the assessment to $800,000.... Read More

Property Tax Exemption Not Dependent Upon Frequency of Use

by: Daniel Kim
21 Feb 2017
Recently, the plaintiff in Holy Trinity Baptist Church v. Trenton successfully voided an added assessment imposed by the City and also retained its property’s tax exemption for the entire property.  The property at issue was two-story building in Trenton being used for charitable and religious purposes.  The first floor was used for services, prayer meetings,... Read More

Borough’s Challenge to Change Assessment Unsuccessful

by: Daniel Kim
30 Jan 2017
The Borough of Bergenfield filed appeals to the Tax Court challenging the judgments of the Bergen County Board of Taxation which reduced the assessments on two properties in tax year 2013.  Dissatisfied with the county board’s decisions, the Borough took the appeals to the Tax Court and a trial was held in both cases. In... Read More

To Survive in NJ Tax Court – Forget Trust, Just Verify

by: Richard De Angelis
17 Jan 2017
In yet another opinion affirming a local property tax assessment, the New Jersey Tax Court found insufficient data upon which it could make a determination of value. In the unreported decision of VBV Realty LLC v. Scotch Plains Township, issued earlier this month (for copy of decision click here), the court considered a challenge to... Read More

5 Questions to Ask Before Appealing Your New Jersey Property Taxes

by: Anthony F. Della Pelle
8 Dec 2016
As the year begins to draw to a close, it’s common for many of us to start thinking about ways to save money in the coming year.  Real property taxes are usually the second biggest expense for homeowners, trailing only the expense of a mortgage.  If it has been a while since you’ve thought about... Read More

Two Recent Tax Court Opinions – One Focuses on Procedure, the Other on Substance

by: Daniel Kim
15 Nov 2016
Here’s the latest, concerning two recently published opinions from the Tax Court of New Jersey: In 1959 Highway 24, LLC v. Twp. of Wall, the Tax Court clarified the ambiguity as to the filing deadline for counties participating in the Assessment Demonstration Program (“ADP”).  The Legislature had enacted the ADP in 2013 and with the... Read More

Taxpayer Obtains Freeze Act Relief Amid City’s Outcry

by: Daniel Kim
20 Oct 2016
As many are aware, the Freeze Act is a safeguard for taxpayers who have obtained a judgment either by trial or by stipulation of settlement.  It protects the taxpayer by “freezing” an assessment for two years subsequent to the base year of a final judgment of the Tax Court.  Generally, unless a taxpayer explicitly waives this... Read More