BLOG: Property Tax Appeal

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

No Relaxation For Lakewood Taxpayer

by: Richard De Angelis
2 May 2012
The New Jersey Tax Court recently granted a municipality’s request to dismiss a tax appeal because all taxes due and payable for the 2009 tax year under appeal had not been paid at the time that the complaint was filed as required by N.J.S.A. 54:51A-1(b).  In this unreported decision, Tilwy LLC v. Lakewood, Docket No.... Read More

Tribe’s First Amendment Rights Not Violated by Denied Tax Exemption

by: Anthony F. Della Pelle
25 Apr 2012
In a recent unpublished opinion, a Tax Court judge held that the Ramapough Mountain Indians were not entitled to an exemption under N.J.S.A. 54:4-3.6 for the use of their property for religious purposes.  The Ramapoughs argued that the statute is unconstitutional as applied to them because of the statute’s requirement that a building exist on... Read More

Property Tax Appeals in New Jersey – Increased Volume Meets Resistance

by: Anthony F. Della Pelle
25 Mar 2012
An article by Dave Sheingold in today’s Record highlights a trend regarding real estate tax appeals in New Jersey which we have seen develop in recent years, as the real estate market continues to be in flux and droves of property owners have tried to reduce expenses by filing property tax appeals.  The message from... Read More

Time For A Checkup On Your Property Taxes? It’s Not Too Late!

by: Anthony F. Della Pelle
9 Mar 2012
Owners, operators and property managers of commercial, industrial and other investment properties in New Jersey may look to reduce real estate tax expenses by considering an appeal of  their 2012 local property tax assessments.  By now, the local tax assessor in every municipality across New Jersey should have notified each taxpayer by mail – usually a white... Read More