BLOG: Property Tax Appeal

Jefferson’s Challenge to Tax Equalization Formula Rejected

by: Anthony F. Della Pelle
7 Aug 2012
This week, a New Jersey appeals court rejected a challenge by the Township of Jefferson to the formula utilized in creating the property tax equalization ratio, thereby affirming the trial court decisions made by New Jersey Tax Court Judge Vito Bianco.   In Township of Jefferson v. Director, Division of Taxation, the appellate panel considered... Read More

Tax Appeal Filing Deadline Upheld Again

by: Richard De Angelis
9 Jul 2012
In Shin v. Borough of Norwood, a New Jersey appellate court upheld the strict interpretation of the April 1st filing deadline for real property tax appeals. A property owner attempted to file a tax appeal for the 2010 tax year with the Bergen County Board of Taxation on the April 1st filing deadline.  The property owner’s counsel... Read More

Tenants’ Temporary Structures Found As Taxable Real Property

by: Anthony F. Della Pelle
29 Jun 2012
In a recent unpublished opinion, a Tax Court judge considered an in limine motion seeking to bar the report and testimony of the Township of Belleville’s appraisal expert as lacking a credible factual basis.  The property owners filed complaints challenging the assessment on their real property in Belleville for tax years 2008 through 2010.  The property... Read More

Bill would require schools, fire districts, and county governments to share in refunding property taxes

by: Anthony F. Della Pelle
28 Jun 2012
Senator Anthony Bucco (R-Morris) has introduced S-1896, which would require county governments, school districts, fire districts and other taxing districts to share in the burden of paying for property tax refunds.  Currently, only the county shares in this burden with municipalities through the county tax equalization process while schools and fire districts, and other taxing districts... Read More

Towns Losing Millions in Property Tax Relief From Utility Taxes

by: Anthony F. Della Pelle
27 Jun 2012
NJ Spotlight recently reported how the New Jersey State budget will continue to divert funds from a pool of taxes collected from utilities.  As noted in the article, available here, various statutes provide that the majority of the energy taxes be distributed to local governments for property tax relief.  However, since 2008 more than $270 million... Read More

Red Bull Exemption Redux

by: Richard De Angelis
26 Jun 2012
Earlier this year in the 2010 tax appeal Red Bull Arena Inc. v. Town of Harrison, the Tax Court granted summary judgment to the Town and rejected a claim by the owners of the Red Bull Arena, home to the New York Red Bulls Soccer Club, that the property is entitled to a tax-exemption under... Read More

$54M Property Tax Credit Coming to Trump In Atlantic City

by: Anthony F. Della Pelle
15 Jun 2012
Earlier this week, the Atlantic City Council approved a settlement of a property tax challenge by Trump Entertainment which will provide $54 million in property tax credits to the Trump organization for the Trump Taj Mahal, Trump Plaza and the former Trump Marina casino hotel (sold last year and now operating as the Golden Nugget).... Read More

Filed in the Nick of Time

by: Anthony F. Della Pelle
4 Jun 2012
A New Jersey Tax Court judge recently denied efforts by the Borough of Bergenfield to dismiss a property tax appeal filed by a local property owner as being “out of time”.  The appeal challenged an affirmance of the 2011 tax assessment on the property in question by the Bergen County Board of Taxation.  Under New... Read More

To Wield Chapter 91 Sword to Dismiss Tax Appeals Towns Must Play by the Rules

by: Richard De Angelis
11 May 2012
We have made numerous posts about appeals that were dismissed due to the property owner’s failure to respond to a municipal tax assessor’s request for income and expense information under N.J.S.A. 54:4-34, also known as “Chapter 91.” While it seems municipalities are aggressively invoking Chapter 91 to attack commercial tax appeals and the Tax Court... Read More

Paramus Appeal Dismissed: Obligation to Submit Income and Expense Info Runs with the Land

by: Anthony F. Della Pelle
10 May 2012
Another New Jersey property owner had its real estate tax appeal dismissed this week  for failure to respond to a municipal tax assessor’s request for income and expense information.  That’s not surprising, given the volume of appeals facing New Jersey’s municipalities and now pending in the New Jersey Tax Court and the County Boards of... Read More