BLOG: Property Tax Appeal

Farmland assessment denied where non-agricultural activity outweighs farming

by: Anthony F. Della Pelle
28 Jul 2011
The New Jersey Tax Court upheld the municipal tax assessor’s denial of an application for a farmland assessment holding that the agricultural use was subordinate to the taxpayer’s non-agricultural exploitation of the property. In Atlantic Coast LEH v. Township of Little Egg Harbor, the property at issue is a mostly vacant twelve-acre parcel used to house... Read More

Municipal Budget Woes Continue

by: Anthony F. Della Pelle
20 Jul 2011
The impact of decreasing tax revenues and increasing expenses has continued to cause fiscal problems for municipal government agencies not only in New Jersey, but around the entire country.   This recent article in the Legal Intelligencer examines the situations for towns in Pennsylvania and California, which have spiked demand for specialized counsel in municipal finance... Read More

Beach Access Plans Trouble New Jersey Property Owners

by: Anthony F. Della Pelle
19 Jul 2011
Beach access plans trouble New Jersey property owners: http://ping.fm/fT1Zx... Read More

Expert’s “Gut Feeling” Survives Dismissal Claim

by: Anthony F. Della Pelle
11 Jul 2011
An expert witness’s “gut feeling” about the cost of a plaintiff’s construction claim was sufficient to withstand a motion to dismiss according to a recent New Jersey Appellate Division opinion.  The holding in Nevins v. Toll Brothers, Inc., has the potential to affect similar motions in real estate valuation litigation such as eminent domain and real estate... Read More

Wayne Township Owner Misses the Boat on Property Tax Error

by: Anthony F. Della Pelle
29 Jun 2011
Assessor’s Mistake Still Required Filing of Tax Appeal by Property Owner The Appellate Division affirmed a Tax Court judge’s decision to deny summary judgment for a property owner by holding that a tax assessor’s mistake should have been challenged through the standard tax appeal procedure found in N.J.S.A. 54:3-21a.  The subject property consisted of .229 acre... Read More

Owner Takes Action: Taxes are Too Darned High

by: Anthony F. Della Pelle
24 Jun 2011
Historic Home Razed Because Property Taxes Were Too High for Owner The owner of the historic 1924 Dubois estate in Ocean City claims he had to raze the building because he was unable to find a buyer for the property, and he could not continue to pay the property taxes on the estate.  The property... Read More

Tax appeal refunds continue to take bite out of municipal budgets.

by: Anthony F. Della Pelle
1 Jun 2011
The Edison Township Council recently approved settlements in 75 tax appeals for the 2010 tax-year that will result in $6.5 million in refunds. The refunds will be funded through cash disbursements or as a credit on future tax bills. The problem for Edison is that there are more than 100 tax appeals for the 2010... Read More

Will Income Tax Be Used to Offset Property Taxes?

by: Anthony F. Della Pelle
11 May 2011
Assemblyman Suggests Income Tax Increase to Shoulder Property Tax Burden  New Jersey Assemblyman Louis Greenwald (D-Camden) has suggested a cure for the State’s “addiction” to local property taxes .  According to an article in the Star-Ledger, Assemblyman Greenwald “wants towns to be able to decide by voter approval whether to set own sales and income taxes... Read More

Legislation Introduced to Share Property Tax Refund Burden

by: Anthony F. Della Pelle
26 Apr 2011
New Bill Would Require School and Fire Districts to Refund Successful Tax Appeals  New Jersey Assemblyman Michael Patrick Carroll (R-Morris) has proposed Assembly Bill A-3412 which would require school districts and fire districts to join local towns and counties in refunding successful tax appeals.  Currently, only municipalities and counties are responsible for crediting a property... Read More

Tax Court Denies Phillipsburg’s Chapter 91 Motion to Dismiss

by: Anthony F. Della Pelle
20 Apr 2011
In Town of Phillipsburg v. ME Realty, L.L.C., decided on April 8, 2011 (approved for publication), the New Jersey Tax Court denied the town of Phillipsburg’s motion to dismiss ME Realty’s property tax appeal for failure to respond to Phillipsburg’s request for income and expense information pursuant to N.J.S.A. 54:4-34 (“Chapter 91 Request”). The Tax... Read More