BLOG: Property Tax Appeal
Appeals Court Upholds Freeze Act Protection From Added Assessment
In an unpublished opinion released last week, Fifth Roc Jersey Associates, L.L.C. v. Town of Morristown, Docket No. A-5643-08T3 (App. Div. June 8, 2010), a New Jersey appeals court upheld a Tax Court decision granting a taxpayer’s application for “Freeze Act” protection against an added assessment. The property in question is a hotel in Morristown’s... Read More
Tax Court Expands Rights of Residential Taxpayers in Presenting Cases Before County Boards of Taxation
As hearings before County Boards of Taxation throughout the State get underway for 2010 tax appeals, the New Jersey Tax Court has provided some clarification on what evidence is admissible in these proceedings, and limits the authority of a County Board to dismiss for lack of prosecution (“LOP”). In Austin v. Township of Pemberton, Judge... Read More
Atlantic City Appeals Roll On Without Conflict
According to the recently decided New Jersey Supreme Court case City of Atlantic City v. Trupos, __ N.J. __ (2010), matters are “substantially related” under RPC 1.9 for disqualification purposes if a lawyer received confidential information while representing a former client that can be used in subsequent adversarial representation, or facts relevant from the prior... Read More
New Jersey Supreme Court Issues Three Opinions Regarding Dismissal of Property Tax Cases
The New Jersey Supreme Court recently decided that the timelines in relevant statutes and court rules requiring a town to move to dismiss an appeal do not apply when a taxpayer has knowingly provided false or fraudulent information. In Lucent Technologies, Inc. v. Twp. of Berkeley Heights, __ N.J. __ (2010), the Court held that the New... Read More
Flood of Property Tax Appeals Expected Again — Relief in Sight?
Recent newspaper articles have highlighted the need for property tax reform in New Jersey. An article in the Asbury Park Press discussed whether property tax relief enacted by the government had been successful, while another article in the Hudson Reporter focused on what taxpayers can do to appeal their property taxes. Asbury Park Press Senior... Read More
Taxpayer Defeats Dismissal Claim by Hopatcong Borough
New Jersey Tax Court Judge Vito L. Bianco, J.T.C., recently denied the Borough of Hopatcong’s Motion to Dismiss a tax appeal where the taxpayer’s Complaint was filed before the April 1 statutory deadline, but the copies mailed to the Municipal Tax Assessor and Municipal Clerk were received by the parties after that filing deadline. In... Read More
Legislature Introduces Bills to Make Tax Appeal Process More User Friendly
New Jersey Assemblyman Domenick DiCicco, Jr., has introduced A2194, titled the “Property Assessment Appeal Transparency Act,” which would require the Director of Taxation to include specific language on the taxpayer’s notice of assessment or notice of change of assessment to emphasize the affect of a property’s assessed value on that property’s taxes. The new language... Read More
New Legislation Proposes Referendum on Consolidation of Taxes and Fees
Senators Bob Smith and Joseph Kyrillos, Jr., have introduced S-458 which would require a binding statewide referendum on whether local property tax assessment and collection services, local animal control services and local public health services should be consolidated at the county level. The Commissioner of Community Affairs and Director of the Division of Taxation in... Read More
2010 Property Tax Filing Deadline One Month Away
APRIL 1, 2010 FILING DEADLINE LOOMS In today’s challenging economic climate, owners, operators and property managers of commercial, industrial and other investment properties may look to reduce real estate tax expenses by considering whether to appeal their 2010 local property assessments. On or about February 1, 2010, the local tax assessor in every municipality across... Read More
Appeals Court Affirms Dismissal of Case as Time Barred
New Jersey Appellate Division Affirms Dismissal of Appeal Filed Out of Time A New Jersey appellate court affirmed the dismissal of a 2006 property tax appeal that was filed five months past the statutorily mandated filing date. The court rejected the plaintiff’s contentions that the tax assessor’s certification and bulk mailing postage statement were insufficient to... Read More
