BLOG: Property Tax Appeal

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

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

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

Property Tax: Does “Mere Retrofitting or Upgrading” Trigger an Added Assessment?

by: Allan Zhang
28 Mar 2019
Judge Vito Bianco, pursuant to R. 2:5-6(c), filed an amplification letter expanding on his reasons for deciding to grant plaintiff, Plaza Twenty Three Station, LLC’s (“Plaza”) motion for summary judgment for tax year 2017 and denied its motion for summary judgment for tax year 2018. Plaza’s motion was to invalidate a 2017 added assessment imposed... Read More

App. Div. To Condemnors: Is This Really Necessary?

by: Allan Zhang
21 Feb 2019
A recent New Jersey Appellate Division case focused upon the showing of necessity that a municipality or agency must make to condemn property located in a redevelopment zone and take it from its owners. The panel reversed the trial court’s decision allowing the Borough of Glassboro (“Borough”) to acquire Defendant’s (Jack Grossman, Matthew Roche and... Read More

Specificity is Key When Comparing Hotels

by: Allan Zhang
14 Feb 2019
In this matter, Ridgefield Park Lodging Associates (“RPLA”) challenged its 2009 added assessment and 2010 and 2011 property tax assessments. The subject property is improved with a 76,858 square foot Hilton Garden Inn hotel. The Village of Ridgefield Park (“VRP”) counterclaimed that the current assessments were lower than the true value of property. RPLA withdrew... Read More

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