BLOG: Property Tax Appeal
In Lengthy Decision, The Tax Court Determines Market Value of Commercial Complex
This Tax Court opinion by Presiding Judge Andresini pertains to a tax appeal of commercial property in Teaneck consisting of office space, parking garage, vacant land, and a hotel. Both parties had expert appraisers testify to the purported market value of the 24 acres property. Both appraisers utilized the income capitalization method. Plaintiff’s appraiser concluded... Read More
Chapter 91 Request: They Want The Whole Truth!
This is an appeal by Plaintiff, Alcatel-Lucent USA, Inc. (“Alcatel”) from Tax Court Judge Novin’s dismissal of its 2014 Farmland Assessment application. The Appellate Division affirmed Judge Novin’s order while referencing Alcatel’s 2015 Farmland Assessment application denial due to failure to respond to the tax assessor’s Chapter 91 request (previously discussed here). The appeal pertains... Read More
Winning Your Tax Appeal: The Importance of Evidence
A tax appeal is a critical process for property owners seeking to challenge an assessment they believe is incorrect. Successfully navigating a tax appeal requires presenting sufficient and credible evidence to persuade the Tax Court to reconsider the assessed value. The case of Leena Aggarwal serves as a cautionary tale in this regard. Aggarwal, acting pro se, attempted... Read More
Another Day, Another Sale Not Verified
This matter stems from plaintiffs’, Anthony and Patricia-Miliano Paolo, 2019 appeal of their property in the Borough of Bradley Beach. Plaintiff petitioned to the Monmouth County Tax Board to reduce its assessment from $657,700 to $563,000. The Paolos provided the sales of three residences in the Borough but only relied on one as the best... Read More
Appraiser’s Lack of Verification of Data Leads to Affirmed Assessment
In a recent Tax Court matter, the Plaintiff challenged the 2016 tax year assessment of property currently being occupied by a bank. The Bergen County Tax Board and the Tax Court affirmed the assessment. The Court’s legal analysis began with the well-established principle that the original assessment is entitled to a presumption of validity. MSGW... Read More
No Running From a Chapter 91 Request (It Runs With The Land!)
In this recent tax appeal, plaintiff, Fulton Partners, LLC (“Fulton”) filed an appeal for tax year 2017. The City of New Brunswick (“New Brunswick”) moved to dismiss for Fulton’s failure to provide responses to its Chapter 91 request. The Tax Court granted New Brunswick’s motion in part and dismissed the tax appeal for lack of... Read More
Tax Court Denies Application of Single Economic Unit Doctrine
In this Tax Court matter, Judge Jonathan Orsen denied Rutherford Borough’s (“Rutherford”) motion for partial summary judgement. Rutherford’s motion sought an Order directing that the parcels under appeal be treated and valued as a single economic unit along with two contiguous parcels owned by an unrelated party (not under appeal). Plaintiff, EGDC c/o AM Resurg... Read More
Fore! State-Owned Golf Course Ruled Tax Exempt Due to Public Purpose Law
The New Jersey Tax Court in Cream Ridge Golf, LLC, et. al., v. Township of Freehold examined whether a state-owned golf course (which is tax exempt) loses its exemption by leasing the property to a private entity for profit, then is the private entity also tax exempt? The Court said so long as the golf... Read More
Non-Residential Development Fees: the Plain Language Confirms
The New Jersey Tax Court recently determined 1) whether a subject property was improved for the purposes of calculating the Non-Residential Development Fee (“NRDF”)(N.J.S.A. 40:55D-8.1 to 8.7) and 2) the correct date to use when determining the preexisting value of the subject property for the purposes of computing the NRDF owed. The NRDF is applied... Read More
Exempt From Taxes? Not if You Fail to Answer the Chapter 91 Request!
A New Jersey appellate court recently affirmed a Tax Court decision dismissing Alcatel’s complaint, which challenged the 2015 denial of a farmland assessment because Alcatel failed to respond to the tax assessor’s request for Chapter 91 data. NJSA 54:4-34 (“Chapter 91”) requires every real property owner “on written request of the assessor to render a... Read More
