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6th Circuit Rules “Tree Ordinance” Requiring Trees Be Replaced Or Pay A Fine Resulted In Unconstitutional Taking
A recent 6th Circuit Court of Appeals decision determined that a tree ordinance resulted in an unconstitutional taking. The ordinance required any removed trees to be replanted or else pay a fine. The suit, filed by F.P. Development against Charter Township of Canton, Michigan challenged the Ordinance claiming that, inter alia, it constituted a taking of... Read More
U.S. Supreme Court’s Emphatic “Take That!” To CDC Eviction Moratorium
Yesterday, the US Supreme Court issued a per curiam opinion which finally (hopefully) ended the ping pong match that had been underway for many months concerning the validity of the federal eviction moratorium, which had been in place since the beginning of the COVID-19 pandemic. The moratorium was first imposed by Congress in March 2020... Read More
Court OKs Governor’s Executive Order Concerning Security Deposits
A New Jersey appellate court has upheld Governor Phil Murphy’s Executive Order No. 128, which permits residential tenants to use their security deposits to pay rent during the COVID 19 pandemic. The Executive Order, entered in April 2020, was one of many entered since last March in response to the economic and public health crises... Read More
When Will The New Jersey Eviction Moratorium End?
As Covid-19 restrictions begin to be eased in New Jersey, especially with the removal of a mask requirement both indoors and outdoors for vaccinated individuals on May 28, life is slowly returning to a pre-pandemic level. However, one restriction which has remained is the eviction moratorium on residential evictions in New Jersey. Currently, New Jersey... Read More
Legislation “Solves” Property Tax Issue For Hospitals
More than five years after a landmark decision by the New Jersey Tax Court that threatened the local property tax exemption enjoyed by non-profit hospitals, the State has finally acted. Under a bill signed by Governor Murphy this week, those hospitals will retain their tax-exempt status but will make a “community service contribution” toward the... Read More
Impacts of COVID-19 on Real Property Taxes in New Jersey
New Jersey property owners should have recently received notice of their 2021 property tax assessments by early February, and many will consider whether the economic impacts of COVID-19 should cause them to seek property tax relief in 2021 due to a decline in their property values. In New Jersey, retail, hospitality, and office properties have... Read More
Nearly a Year Later, Is COVID-19 Still a Public Health “Emergency”?
It has been nearly a year since the COVID-19 pandemic has brought unprecedented uncertainty and consequences to our families, businesses, and communities. Government agencies persist with actions to protect the health and safety of the American public. Regardless of whether these actions are necessary or are helping to fight the COVID-19 pandemic, nearly one year... Read More
Tax Court Rejects “Income Approach Valuation” And Cost Estimating Software In Valuing Nursing Home
In an appeal of the 180-bed Eagle Rock Convalescent Center in West Caldwell, the Tax Court again rejected the use of the income valuation approach in valuing nursing homes. Using the Income Valuation Approach The Taxpayer argued for a reduction in its property tax assessment due to more than 50% of its population being Medicaid... Read More
Caveat Emptor: Applies to Tax Sale Certificate Buyers Too!
An “experienced” tax sale certificate investor was recently rebuffed in efforts to seek rescission of tax sale certificates it purchased, and refunds of property taxes it paid on property which turned out to have little value compared to the investor’s anticipated value of the property. In Garden State Investment v. Brick Township, the investor, which... Read More
Paterson Getting $6MM In Property Taxes From St. Joseph’s Hospital
The City of Paterson recently entered into an agreement with St. Joseph’s Hospital which settled a pending property tax dispute between the parties dating back to 2016. The settlement results from the City’s actions to remove St. Joseph’s historic property tax exemption, and to place the hospital’s properties on the City tax rolls after a... Read More
