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Which (Valuation Method) Do You Choose?

by: Allan Zhang
17 Jan 2019
In a January 11 decision, the New Jersey Tax Court affirmed taxpayer Ortiz’s property tax assessment for years 2013, 2014, 2015 and 2016.  Ortiz challenged the assessment of their 2-story colonial-style, single family residence situated on .91 acre of land with a gross living area of approximately 10,346 square feet with an attached accessory dwelling... Read More

The Freeze Act: Waiver and Change in Value

by: Allan Zhang
2 Jan 2019
The Tax Court recently addressed issues regarding waiver of the Freeze Act (N.J.S.A. 54:51A-8) as well as differences between an increase in value for Freeze Act purposes and what constitutes an added assessment.  The taxpayer, 160 Chubb Properties, LLC (“Chubb”), argued it was entitled to Freeze Act application for the 2017 tax year while Township... Read More

Appraisers Beware: Use Competent Data!

by: Allan Zhang
30 Nov 2018
In a recent Tax Court decision, Judge Kathi Fiamingo affirmed the Burlington County Board of Taxation’s judgment of a 2017 assessment of a single family residence where plaintiff’s expert did not present credible and competent evidence from which a true value could be adduced. When presenting evidence in a real estate tax appeal in New... Read More

Tax Court Denies City’s Motion to Dismiss for Lack of Prosecution

by: Richard De Angelis
26 Sep 2018
The Tax Court recently denied a motion by the City of Ventnor to dismiss an appeal brought by a property owner from a judgment of the Atlantic County Board of Taxation. The City claimed the owner failed to prosecute the tax appeal before the County Board when its counsel appeared, but presented no evidence and... Read More

Tax Court Denies Subpoena Request

by: Allan Zhang
25 Sep 2018
A recent Tax Court decision concerned a subpoena regarding a non-party’s appraisal report and income and expense information relating to a 2018 property tax assessment.  In Township of Gloucester v. Lakeview Realty Investment Associates, the court denied the municipality’s motion to direct a non-party bank to produce the above information, citing its relevance and plaintiff’s... Read More

Your TIN, Not Mine!

by: Allan Zhang
17 Sep 2018
A recent Tax Court opinion focused on a technical issue not normally involved in a real estate tax appeal matter.  New Jersey Tax Court Judge  Jonathan A. Orsen, J.T.C. held that a tax refund  check payable to an  attorney  trust account should be registered to the  attorney’s taxpayer identification number (TIN), not the party’s TIN,... Read More

PennEast Pipeline Under Appeal to Federal Circuit Court of Appeal

by: Joseph Grather
23 Aug 2018
On August 10, 2018, FERC issued an Order Denying Requests for Rehearing on its grant of a Certificate of Public Convenience and Necessity to PennEast Pipeline, LLC.2018-8-10 FERC Order Denying Rehearing. On August 13, 2018, New Jersey Conservation Foundation and Delaware Riverkeeper appealed. FERC issued its Certificate for the PennEast Pipeline in January of this... Read More

Catch 22: Court to Reexamine Williamson County and Federal Fifth Amendment Taking Rights

by: Thomas Olson
14 Aug 2018
In Knick v. Scott, the United States Supreme Court will be analyzing a local ordinance adopted by the Township of Scott, Pennsylvania, which provides public access to cemetery properties. According to the ordinance, even if the cemetery is on private property, the property owner must allow public access onto the property to permit the public... Read More

Not Timely Enough: Township’s Chapter 91 Motion to Dismiss Denied after Request Sent too Late

by: Thomas Olson
17 Jul 2018
Chapter 91 has proved to be an effective tool for municipalities to protect themselves from tax appeals. Chapter 91 provides that when a municipality sends a request for income and expense information to a property owner pursuant to the statute, the owner must respond within forty-five days. If the property owner does not respond within... Read More

Doughnut and Coffee With Reversal and Remand

by: Richard De Angelis
11 Jul 2018
The Appellate Division reversed and remanded a decision of the Tax Court that affirmed the assessment on a Dunkin Donuts property in the City of Elizabeth. The appellate court found that the lower court erred by relying on evidence not in the record. Plaintiff’s appraiser utilized the income capitalization approach to appraise the property. In... Read More