L. Jeffrey Lewis

“I find it personally rewarding to help solve my clients’ problems. For me, the practice of law involves identifying opportunities and working out innovative solutions that may not be obvious to others.”

Jeffrey Lewis enjoys taking complex legal situations and breaking them down into simple, compelling cases, which is something he has done for his clients for over twenty-five years. At the beginning of every case, Mr. Lewis creates a plan with sequential steps that logically develop the case toward a cost-effective and successful conclusion.

Mr. Lewis’ practice focuses on real estate tax appeals and eminent domain takings, and he has successfully represented many commercial property owners, real estate developers, private individuals, and corporations in these fields. Over the years, Mr. Lewis has obtained property tax reductions for hundreds of individual and corporate clients, including appeals involving property tax exemptions. He has also represented governmental clients such as the New Jersey Turnpike Authority and a variety of municipal entities in both tax appeals and condemnation proceedings.   For example, as special tax counsel to the City of Elizabeth, New Jersey, he successfully handled more than one thousand tax appeals.

In addition, Mr. Lewis’ practice includes representing clients in administrative proceedings before the Office of Administrative Law, and in appellate proceedings before the Appellate Division of the New Jersey Superior Court and the New Jersey Supreme Court.

Representative Cases »

The owner of a contaminated property was offered only $25,000 for his property by a condemning agency, but received substantially more based upon an innovative settlement plan. Mr. Lewis learned that the agency had a large fund committed to pay for remediation expenses. He was able to negotiate a settlement based upon the owner controlling the clean up and keeping any part of the fund that could be saved by a well managed clean up. In the end, the client received several hundred thousand dollars more than the original offer, and the condemning agency received a clean property without having to be involved in the remediation process.

Professional Involvment »
  • New Jersey State Bar Association
  • Morris County Bar Association
Noteworthy »
  • Editor, New York University Law Review
  • New Jersey Monthly Magazine, Super Lawyer, 2009-2018
Reported Opinions »
  • Hanover Floral Co. v. East Hanover Twp., 30 N.J. Tax 181 (Tax 2017)
  • Department of Environmental Protection v. North Beach 1003, LLC, 451 N.J. Super. 214 (App. Div. 2017)
  • Twp. Of Piscataway v. South Washington Avenue LLC, 400 N.J. Super. 358 (App. Div. 2008)
  • University Cottage Club of Princeton New Jersey Corp. v. New Jersey Dept. of Environmental Protection, 191 N.J. 38 (2007)
  • New Jersey Transit Corp. v. Cat in the Hat, LLC, 177 N.J. 29 (2003)
  • New Rock Investment Partners v. Elizabeth City, 18 N.J. Tax 207 (Tax 1999)
  • New Jersey Turnpike v. Mori, 259 N.J. Super. 303 (Law Div. 1992)
Civic Involvment »
  • Trustee, United Methodist Church in Madison, Madison, NJ
  • Former Trustee and President, Amateur Astronomers, Inc., Cranford, NJ

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