BLOG: Property Tax Appeal
Tenants’ Temporary Structures Found As Taxable Real Property
In a recent unpublished opinion, a Tax Court judge considered an in limine motion seeking to bar the report and testimony of the Township of Belleville’s appraisal expert as lacking a credible factual basis. The property owners filed complaints challenging the assessment on their real property in Belleville for tax years 2008 through 2010. The property... Read More
Bill would require schools, fire districts, and county governments to share in refunding property taxes
Senator Anthony Bucco (R-Morris) has introduced S-1896, which would require county governments, school districts, fire districts and other taxing districts to share in the burden of paying for property tax refunds. Currently, only the county shares in this burden with municipalities through the county tax equalization process while schools and fire districts, and other taxing districts... Read More
Towns Losing Millions in Property Tax Relief From Utility Taxes
NJ Spotlight recently reported how the New Jersey State budget will continue to divert funds from a pool of taxes collected from utilities. As noted in the article, available here, various statutes provide that the majority of the energy taxes be distributed to local governments for property tax relief. However, since 2008 more than $270 million... Read More
Red Bull Exemption Redux
Earlier this year in the 2010 tax appeal Red Bull Arena Inc. v. Town of Harrison, the Tax Court granted summary judgment to the Town and rejected a claim by the owners of the Red Bull Arena, home to the New York Red Bulls Soccer Club, that the property is entitled to a tax-exemption under... Read More
$54M Property Tax Credit Coming to Trump In Atlantic City
Earlier this week, the Atlantic City Council approved a settlement of a property tax challenge by Trump Entertainment which will provide $54 million in property tax credits to the Trump organization for the Trump Taj Mahal, Trump Plaza and the former Trump Marina casino hotel (sold last year and now operating as the Golden Nugget).... Read More
Filed in the Nick of Time
A New Jersey Tax Court judge recently denied efforts by the Borough of Bergenfield to dismiss a property tax appeal filed by a local property owner as being “out of time”. The appeal challenged an affirmance of the 2011 tax assessment on the property in question by the Bergen County Board of Taxation. Under New... Read More
To Wield Chapter 91 Sword to Dismiss Tax Appeals Towns Must Play by the Rules
We have made numerous posts about appeals that were dismissed due to the property owner’s failure to respond to a municipal tax assessor’s request for income and expense information under N.J.S.A. 54:4-34, also known as “Chapter 91.” While it seems municipalities are aggressively invoking Chapter 91 to attack commercial tax appeals and the Tax Court... Read More
Paramus Appeal Dismissed: Obligation to Submit Income and Expense Info Runs with the Land
Another New Jersey property owner had its real estate tax appeal dismissed this week for failure to respond to a municipal tax assessor’s request for income and expense information. That’s not surprising, given the volume of appeals facing New Jersey’s municipalities and now pending in the New Jersey Tax Court and the County Boards of... Read More
No Relaxation For Lakewood Taxpayer
The New Jersey Tax Court recently granted a municipality’s request to dismiss a tax appeal because all taxes due and payable for the 2009 tax year under appeal had not been paid at the time that the complaint was filed as required by N.J.S.A. 54:51A-1(b). In this unreported decision, Tilwy LLC v. Lakewood, Docket No.... Read More
Tribe’s First Amendment Rights Not Violated by Denied Tax Exemption
In a recent unpublished opinion, a Tax Court judge held that the Ramapough Mountain Indians were not entitled to an exemption under N.J.S.A. 54:4-3.6 for the use of their property for religious purposes. The Ramapoughs argued that the statute is unconstitutional as applied to them because of the statute’s requirement that a building exist on... Read More
