BLOG: Property Tax Appeal
Township Ordered to Refund Property Owner that Paid Taxes by Mistake
The Correction of Errors statute, N.J.S.A. 54:4-54, provides relief where a taxpayer has mistakenly paid the property taxes of another. Under this statute, in Hanover Floral Co. v. East Hanover Twp., the plaintiff sought a refund of property taxes paid by mistake of property that was not their own. By mistake of the Township’s Tax... Read More
Flawed Highest and Best Use Determination Cripples Taxpayer’s Case
A valuation trial of a retail bank branch was recently heard before the Tax Court. Beneficial Mutual Savings Bank v. Twp. of Mount Laurel involved a one-story retail bank branch that is owner-occupied. The history of the subject property was relevant to plaintiff’s valuation analysis. Approximately 20 years ago, Rt. 38 was widened from four lanes... Read More
Testimony on Reasonable Probability of Zoning Change Not Limited to Real Estate Appraisers
In a recent dispute before the Tax Court, the court addressed the issue of whether only a real estate appraiser may offer testimony as to the reasonable probability of a change in zoning of the subject property as of the relevant valuation dates. In Ciba Specialty Chemicals Corp. v. Twp. of Toms River, the taxpayer... Read More
Denial of Veteran’s Tax Exemption Upheld on Appeal
On or about March 21, 2016, the Tax Court issued a ruling in Fisher v. Millville which addressed a taxpayer’s application for disabled veteran’s property tax exemption pursuant to N.J.S.A. 54:4-3.30. The issue in the case was whether plaintiff’s disability satisfied the statutory criteria for a veteran’s property tax exemption. The Tax Court denied plaintiff’s application for an... Read More
Even in Bankruptcy, Prior Owner’s Failure to Respond to Ch. 91 Request Not Excused
The Tax Court once again dismissed an appeal for taxpayer’s failure to provide income and expense information pursuant to the municipality’s Ch. 91 request. In 975 Holdings, LLC v. Egg Harbor City, the prior owner of the subject property had filed for bankruptcy under Chapter 11 and plaintiff acquired the subject property in a bankruptcy... Read More
SCOTUS Rejects Bright-Line Rule, Adopts a Multifactor Standard in Relevant Parcel Analysis
In the context of regulatory takings, issues often arise in identifying what the actual property consists of before the taking. Because the test for regulatory takings require the courts to compare the value that has been taken from the property with the value that remains in the property, one of the critical components in the... Read More
State Law Held to Apply in Federal Court Pipeline Taking
A Florida Federal District Court judge court recently held that Florida’s state eminent domain laws should be applied to a taking by a private pipeline company which relied upon the Natural Gas Act, federal law which allows private companies to use eminent domain in the federal courts “in matters relating to the transportation of natural gas... Read More
Omitted Assessment Tossed — “Error” in Setting Value Not an Erroneous Omission
New Jersey’s omitted assessment law allows a municipal tax assessor to go back one year in the event an assessment on a property was inadvertently omitted from the tax rolls (Yes, it does happen. I once had a client that owned an office building that was assessed at over $4 million for which the assessment was simply... Read More
“Hotel for Pets” Is Deemed Not Income-Producing
The Township had a bone to pick with plaintiffs who filed appeals of a property that consisted of a pet boarding kennel. In Pittius v. Old Bridge Twp., the subject property consisted of one residential improvement and another improvement which consisted of a boarding kennel for animals. The property is classified as a 4A (commercial)... Read More
Rite Aid Goes the Wrong Way In Tax Appeal
In a recent opinion the New Jersey Tax Court affirmed the assessment on a Rite Aid pharmacy for tax years 2009 and 2010 after rejecting every aspect of the testimony offered by its appraiser. The Court found that the appraiser for the Borough of Roselle offered a more credible opinion of value. Rite Aid’s appraiser... Read More
