BLOG: Property Tax Appeal

Subpoenaed Appraisals Quashed by Attorney-Client Privilege

by: Richard De Angelis
24 Nov 2014
During discovery in these tax appeals, the defendant municipality became aware of appraisals prepared by a licensed real estate appraiser on the subject properties close in time to the valuation dates for the then pending appeals for tax years 2012 through 2014.  Plaintiff’s refused to produce the appraisals.  The defendant served a subpoena to produce... Read More

Taxpayer Foiled Despite Overcoming Presumption of Validity

by: Anthony F. Della Pelle
10 Nov 2014
In Michaud v. South Orange Village Township, the taxpayers challenged the $414,000 assessment on their single family home in Essex County.  Despite overcoming the presumption of correctness which attaches to all New Jersey local property tax assessments, Pantasote Co. v. City of Passaic, 100 N.J. 408, 413 (1985), the taxpayers failed to convince New Jersey... Read More

Now playing: The Property Tax Appeal, starring Robert De Niro

by: Richard De Angelis
6 Nov 2014
When I first read about Robert De Niro’s pending tax appeal on his estate in the Hudson Valley, I thought of the endless possibilities for our tax appeal blog.  I mean, this is the great Robert De Niro; Bobby D!  He is an American film icon who has starred in dozens of great movies, including Raging... Read More

Township Punts, Loses at Trial and on Appeal

by: Richard De Angelis
22 Oct 2014
In Tomorrow 35 Davidson LP v. Township of Franklin, the Appellate Division upheld the New Jersey Tax Court’s significant reduction in the assessed value of the subject property – a four-story office building – for tax years 2009 (from $22,092,000 to $9,625,000), 2010 (from $19,127,000 to $7,075,000), and 2011 (from $19,127,000 to $5,958,000). At first... Read More

Tax Appeal Bill Introduced to Change Filing Deadlines Statewide

by: Anthony F. Della Pelle
10 Sep 2014
Two New Jersey assemblymen have introduced Assembly Bill A-3313 which would make a Monmouth County tax appeal pilot program applicable statewide.  The program would permanently modify the timing of the appeal season and filing requirements in an attempt to settle assessment disputes prior to municipalities enacting their annual budgets.  Although no feedback has been provided that... Read More

Princeton Ballet Society tripped up in the Tax Court

by: Richard De Angelis
9 Sep 2014
This past January we wrote about the denial of a property owner’s motion to dismiss a complaint filed by a municipality in Twp. of Cranbury v. Princeton Ballet Society, which alleged a property was not exempt from local property taxation.  Defendant, Princeton Ballet Society (“PBS”), moved to dismiss the complaint filed by Cranbury, claiming that... Read More

Tax Appeal Plaintiff “Snake-Bitten”

by: Richard De Angelis
18 Aug 2014
In this appeal, Jaylin Holdings LLC v. Manchester Township, challenging the local property assessments for tax years 2009 through 2012, the court was confronted not only with lawyers and appraisers, but snakes! This appeal involved five parcels located in the Townships of Toms River and Manchester and subject to regulation by the New Jersey Department... Read More

Princeton University Wants Out of Morristown Courtroom

by: Richard De Angelis
13 Aug 2014
The Times of Trenton reported this week that Princeton University is seeking a change of venue in a challenge to the University’s local property tax exemption. In the underlying matter the plaintiffs, a group of Princeton residents, argue that because the University is earning hundreds of millions of dollars in patent royalty income and distributing some of that... Read More

Tax Court Prefers Quantitative, Not Qualitative Adjustments

by: Anthony F. Della Pelle
11 Aug 2014
Another County Tax Board judgment was affirmed after the property owner and the municipality both failed to overcome the presumption of correctness of the assessment with evidence that was “definite, positive and certain in quality and quantity. . . .” MSGW Real Estate Fund, LLC v. Borough of Mountain Lakes, 18 N.J. Tax 364, 373... Read More

Rent Receiver Has Standing to Prosecute Tax Appeal

by: Anthony F. Della Pelle
31 Jul 2014
The New Jersey Tax Court this week held that a court-appointed rent receiver has a sufficient interest in a commercial property to prosecute a property tax appeal.  The property, a 90,000 square foot commercial building located in Evesham Township, Burlington County, was assessed at approximately $12,000,000 for 2014.  The owners had failed to make mortgage... Read More