BLOG: Property Tax Appeal
All or Nothing: Appeals Dismissed for Failure to Challenge Overall Assessment by Tenant
Plaintiff/Tenant Brunswick Hills Racquet Club timely filed tax appeals for tax years 2011, 2012, and 2013. East Brunswick Township moved to dismiss all years under appeal after plaintiff conceded that it was not contesting the total assessed value of the shopping mall where it was located, but was instead only challenging the values allocated to... Read More
Bad penmanship not “good cause” to compel production of tax returns
In Robmar Realty Assoc. v. Rockaway Twp. the Tax Court upheld the policy of protecting tax returns from disclosure in litigation unless the information is clearly relevant to the subject matter of the action. In Robmar, the court denied the Township’s motion to compel copies of plaintiff’s tax returns. While not apparent from the moving papers,... Read More
Wegman’s Ducks Landlord’s Attorneys’ Fee Claim Following Successful Tax Appeal
Wegmans Food Markets Inc. is no longer on the hook for nearly $58,000 in attorneys’ fees related to a tax appeal after a two-judge panel from the New Jersey Appellate Division agreed that the owner of shopping center could not collect the fees as additional rent. Another tenant in the shopping center, Lowes Home Center,... Read More
Apartment Complex Wins Assessment Reductions at Trial
A New Jersey Tax Court judge reduced the assessment for two of the three years under appeal on an apartment complex in the Town of Phillipsburg. The Subject Property contained 96 apartment units on a 4.19 acres parcel in a residential zone. At trial, the parties agreed that the highest and best use of the... Read More
Millburn Synagogue Retains Property Tax Exemption
This week a New Jersey appeals court affirmed a property tax exemption which had been granted by the Tax Court concerning a three-story house in Millburn Township that had been used as a synagogue. The dispute focused on the use of the property by Chai Center’s rabbi as his principal residence, although religious services... Read More
The Borgata gives new meaning to the saying that “the house always wins.”
Every day thousands of disappointed gamblers leave Atlantic City with their wallets a little lighter. For most, this makes for a long ride out of town. After a Tax Court ruling earlier this month in favor of the Borgata, Atlantic City officials may wish to take a long ride out of town. As far as... Read More
Hilton Hotel Assessment Reduced Following Trial
In this commercial tax appeal involving a Hilton hotel, the taxpayer challenged the assessments on its property for the 2010 and 2011 tax years. The subject property operates as a 355 guest room Hilton Hotel and executive conference center. The standard method for valuing a hotel’s real property component is the income approach, which takes... Read More
NJ Supreme Court Finds Group Homes Tax Exempt
The New Jersey Supreme Court affirmed a decision of the Appellate Division to classify homes rented by Advanced Housing to provide normalized community living arrangements for developmentally disabled people as tax exempt under N.J.S.A. 54:4-3.6 for tax years 2002 through 2009. Nine Bergen County municipalities argued the properties were not used for a tax exempt purpose,... Read More
So What Do Assessors Do With All That Income And Expense Information Anyway?
Thanks to a recent tax court decision, WPH Mount Laurel LLC v. Township of Mount Laurel, property owners and their attorneys will get a rare glimpse of what municipal tax assessors really do with all of that income and expense information they receive from taxpayers every year pursuant to the assessor’s requests under N.J.S.A. 54:4-34,... Read More
Despite Threat, Jersey City Reval Still Not Cancelled
Despite threatening to cancel the city-wide property revaluation in Jersey City, Mayor Steven Fulop has not followed through with any formal action to cancel the City’s first revaluation since 1988. Fulop had voted against the revaluation contract in 2011 as a member of the Jersey City Council, at which time the revaluation company had a... Read More
