BLOG: Property Tax Appeal
Tax Court Denies Motion To Compel Discovery Again, And Again.
In a tax appeal involving a newer Quick Check gas station and convenience store, the defendant, Borough of Raritan, moved to compel additional discovery from the plaintiff. The Borough requested statements relating to the business operations at the property. In support, the Borough argued that the information would assist its appraiser in adjusting comparable properties... Read More
Tax Court Affirms Earlier Determination of Truck Stop Property Value on Remand
New Jersey Tax Court Judge Mary Brennan issued an opinion last week which clarified and affirmed a 2018 decision she made concerning a tax appeal by the owner of a truck stop/travel center property near Interstate Route 78 in Bloomsbury Borough. The case, HPT TA Properties Trust, F.K.A. Travelcenters Properties, LP v. Bloomsbury Borough, involved... Read More
Tax Court Sides with Municipality in Pursuing Tax Appeal to Increase Assessment
The last few years have brought a dramatic escalation in tax appeals filed by municipalities against commercial property owners seeking to increase assessments and, of course, property taxes. Municipalities, especially larger cities such as Newark, Jersey City, and Elizabeth have aggressively pursued such actions, sometimes referred to a “reverse appeals.” But it was an appeal... Read More
Impacts of COVID-19 on New Jersey Property Taxes
October 1, 2020 represents the date of valuation for New Jersey property tax assessments. Here’s some info to help you evaluate whether you should consider a property tax appeal: New Jersey real property owners recently received their final 2020 property tax bills, making many property owners wonder about the economic impacts of COVID-19 upon the... Read More
COVID Eviction Freezes – Who Is Supposed To Pay?
Yesterday, the United States Centers for Disease Control and Prevention (CDC) issued what is perhaps its most far-reaching order concerning the COVID-19 pandemic. The order, available here, was not an order concerning travel, immunization, or other health-related concerns tied to the pandemic, but rather an order seeking to halt evictions of residential tenants on a... Read More
Constitutional Implications of COVID-19 and Its Impact Upon Property Rights and Individual Liberties
“Our battle with the pandemic is fluid, presenting issues that evolve and change with each day that passes.” MROD’s Anthony F. DellaPelle authored a recent article for the American Bar Association’s Section of Litigation concerning the constitutional implications of the restrictions that have been imposed by various government officials and agencies upon individuals and businesses... Read More
Property Tax Exemption Not On The Menu For Kean University Restaurant
The New Jersey Supreme Court recently held in Gourmet Dining v Union Township that a for-profit high-end restaurant housed in a building on the Kean University campus was subject to local property taxation. The defendant, Union Township, appealed from the judgment of the Appellate Division, which reversed the Tax Court’s grant of summary judgment in... Read More
2020 TAX APPEAL FILING DEADLINE SET FOR JULY 1ST
Yesterday Governor Murphy signed Assembly Bill No. 4157 (A4157) to temporarily extend the deadline to file property tax appeals to July 1. The ordinary statutory deadline was April 1 (or May 1 for towns undergoing a revaluation). That deadline had been extended twice before as a result of the Governor’s Executive Orders declaring the current... Read More
Law Firm Cites Founding Fathers in Suit Against Governor Cuomo and Attorney General
While most businesses have complied in some form or manner with the spirit of the above meme, a Buffalo, NY law firm, HoganWillig, PLLC, has continued in office operations during the shutdown period. It has now filed a lawsuit against New York Governor Andrew Cuomo and Attorney General Letitia James, claiming abuse of power in... Read More
NJGOP Joins The Shutdown Challenge Party
Yesterday, the NJ State Republican Committee joined forces with a few small businesses in filing a lawsuit to challenge the constitutionality of Governor Phil Murphy’s Executive Orders in an effort to reopen small businesses around the State. The lawsuit, filed in New Jersey Superior Court, Cape May County, includes as plaintiffs the GOP State Committee,... Read More
