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TAKE THAT!! N.J. Legislature and Governor Fire Back at Recent Judicial Decisions Critical of Land Banking Processes

by: Anthony F. Della Pelle
16 Jul 2019
Last week, Governor Phil Murphy signed the “New Jersey Land Bank Law”, which now allows municipal agencies in New jersey to create “land banks” and “land banking” agencies to address and potentially revitalize “vacant, abandoned, and other problem properties” within their boundaries.  This law, P.L. 2019, c. 159, takes effect immediately, and appears to be... Read More

Who’s Got it Right? Court Finds Aging Corporate Center No Longer Holds Preeminence it Once Did and Was Not a Special Purpose Property

by: Thomas Olson
2 Jul 2019
ML Plainsboro LTD Partnership/Gomez v. Plainsboro revolved around the highest and best use of two lots located at 800 Scudders Mill Road in Plainsboro. When the two lots were built by Merrill Lynch from 1985-1994, it was designed to be a premier corporate campus. It featured an office building with a fitness center and cafeteria... Read More

Appeals Court Finds Restaurant on University Campus Tax Exempt Due to Colorful Arguments

by: Thomas Olson
1 Jul 2019
On May 31, 2018, the Tax Court of New Jersey held that a restaurant operated on Kean University’s campus did not constitute a university space and therefore was liable for local property taxes. Exactly one year later, an Appellate Division decision reversed the Tax Court decision and ruled that space on Kean University’s campus was... Read More

Knicks Win Big in Court, and on Court

by: Anthony F. Della Pelle
25 Jun 2019
Last week ended with big takings news for Knicks in both Pennsylvania and New York.  In New York, the Knicks professional basketball team “took” former Duke University star R.J. Barrett with the third pick in the NBA draft.  Barrett is thought by many to have been the best all around prospect in the draft, and... Read More

Appellate Court Affirms Favorable Owner Verdict Where Owner Did Not Present Appraisal Expert

by: Joseph Grather
7 Jun 2019
The Appellate Division recently affirmed a judgment awarding a property owner $4,500,000 where the only appraisal expert testimony was the condemning agency’s expert, who opined that the property in question was only worth $2,830,000. The case was captioned Township of Manalapan v. Gentile and was commenced in August of 2010 to acquire a 45 acre... Read More

The App. Div. Says: “No Veteran’s Exemption Upon Remarriage”

by: Allan Zhang
29 May 2019
The Appellate Division reversed the Tax Court’s judgment conferring a military veteran’s exemption for tax year 2016 as the surviving spouse of her first husband (an honorably discharged, decorated Vietnam veteran who qualified for an exemption) who remarried. The spouse’s exemption qualifies only during widowhood related to the death of the qualifying husband. This right... Read More

Taxpayer’s Effort to Increase Assessor’s Own Assessment Might be Frivolous and Trigger Sanctions

by: Anthony F. Della Pelle
29 Apr 2019
The New Jersey Tax Court recently issued an opinion regarding the timeliness of an application for sanctions and fees in connection with a property tax appeal filed by a resident who sought to increase the assessment on a home owned by a husband and wife who also are appraisers and local tax assessors.  The tax... Read More

Appellate Court: Mobile Home Park Can Satisfy Affordable Housing Obligation

by: Anthony F. Della Pelle
25 Apr 2019
A New Jersey appellate court recently held that a municipality may use its eminent domain powers to seize a mobile home park in order fulfill its affordable housing obligation.  The matter involved the taking by the Township of Robbinsville of a mobile home park owned by defendant, Mercer MHC, LLC, which contained approximately 14 acres... Read More

Tax Court to Tax Assessors: Time to Choose a Side!

by: Anthony F. Della Pelle
22 Apr 2019
A recent opinion by New Jersey Tax Court Mala Sundar, approved for publication, may force at least some of New Jersey’s municipal tax assessors to change the way they do business.  The case, decided April 2, 2019, involved a motion by the Township of Hazlet to bar a property owner’s appraisal expert because that expert... Read More

Single Family Residence, Not Permitted By Local Zoning, Granted Exemption By Tax Court

by: Anthony F. Della Pelle
18 Apr 2019
A single family residence in Mahwah Township was recently granted a summary judgment, holding it exempt from property taxation pursuant to N.J.S.A. 54:4-3.6.   The plaintiff, Chai Lifeline, Inc. owns a single family home in Mahwah used as a retreat to assist families with children suffering from terminal, life-threatening or other serious illnesses.  The property includes... Read More