BLOG: Property Tax Appeal
New Legislation: Make iGaming No Longer a Factor in Atlantic City Property Tax Calculations
The newest trend in gambling is that you can do it from your couch. Internet gaming (“iGaming”) has become a staple of the casino industry. In New Jersey, under a law passed in 2014, iGaming is factored into gross gaming revenue (GGR) in calculating the property tax on nine land-based casinos in Atlantic City. The... Read More
Appellate Division: For Tax Purposes, a Property’s Prospective Zoning Change Must be “Reasonable”
From 2004-2018, the Township of Dover (now officially known as Toms River) decided to impose a property tax upon a 1211-acre tract of land in their municipality with its highest and best use as a residential property. However, at the time of Dover’s assessments the property’s zoning designation was for manufacturing, had been declared a... Read More
Ocean Grove “Christian Seaside Resort” Ruled Tax Exempt
Just like the Administrative Office Building we blogged about here, Judge Sundar has rejected Neptune Township’s contention that a property in their township owned by non-profit corporation Ocean Grove Camp Meeting Association for their “Christian Seaside Resort” was being used for a non-exempt, for-profit purpose. In Ocean Grove Camp Meeting Ass’n of The United Methodist... Read More
Tax Court to Parties: You’re Both Wrong
Just like the NFL Draft, teams and their fans are excited about the possible players their respective franchises could pick to help bolster their chances of winning. Teams may want some players, while fans may want others. In the end, both the teams and their fans could be wrong about the player ultimately selected. Just... Read More
Tax Court: Veteran’s Tax Exemption Not Applicable to Home Purchased After Veteran’s Death
In New Jersey, veterans and their spouses can claim a property tax deduction due to their status as a disabled veteran. If a veteran is determined to be 100% disabled by the Department of Veterans Affairs (VA), then the veteran may claim a property tax exemption which renders their property fully exempt from property taxes.... Read More
Tax Court: Added/Omitted Assessment Law Does Not Apply to Property Which Loses Exemption
A recent decision by Presiding Tax Court Judge Mala Sundar found that the Added and Omitted Assessment Law did not apply when an exempt property became non-exempt. Instead, the applicable law was the “Exemption Cessation” statute. The basis of this action stemmed from previously tax-exempt property that Centrastate Healthcare Services Inc. (“CHSI”) (a for-profit entity)... Read More
This Just In: Property Owners May Not Have To Pay Taxes To File A Tax Appeal!
A recent New Jersey Tax Court case discussed the issue of standing to file a tax appeal. The Court concluded that a titleholder of property maintains standing as an “aggrieved taxpayer” even if the titleholder is not making direct or indirect tax payments. The party making the tax payments also has standing as an aggrieved... Read More
Tax Court “Joins” Government Entities In Case Of First Impression
In Metz Family LTD. Partnership v. Twp. of Freehold, the New Jersey Tax Court recently analyzed whether the Chapter 123 “equalization” ratio should apply under relevant state law, N.J.S.A. 54:51A-6, to the value determinations made by the Court. In addition Tax Court Judge Mala Sundar’s recent opinion ruled on the motions filed by the defendant,... Read More
Exemption Status Denied – Where is the Charitable Purpose?
This recent Tax Court decision by Judge Mark Cimino stems from the plaintiff, Urmajesty Banktruckfit Solutions, Inc. (“Urmajesty”) seeking property tax exemption status on its property. Tax exemption was previously denied by the Tax Assessor which was upheld by the Atlantic County Tax Board. Urmajesty appealed to the Tax Court where it filed its summary... Read More
Surviving Spouse Denied Veteran’s Exemption
This recent Tax Court opinion by Judge Fiamingo involves a Veteran’s Exemption property tax claim available to a surviving spouse pursuant to N.J.S.A. 54:4-3.30(b). As part of her claim, the plaintiff Jacqueline Brown-Carter supplied documentation of proof including proof of marriage to Dirk N. Carter, certificate of death, DD214 indicating his Vietnam War service, and... Read More
