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Federal Courts Signal Return to In Person Court Proceedings
Another sign that the COVID-19 / SARS-2 pandemic is over – Reuters reported yesterday that the federal judiciary would be ending its remote access mandates come September 2023. I clearly remember when it started, the signs pasted on retail business doors – CLOSED – Will Re-open in Two Weeks. That was March 20, 2020. Over... Read More
New Jersey Property Tax Appeal Deadlines Still Open for Some Municipalities
New Jersey municipalities typically have a deadline of April 1st for property tax appeals in most years (and possibly a day or two later if the appeal deadline falls on a weekend as it did this year). However, for some municipalities that have undergone a revaluation of all of their properties or have undergone a... Read More
Judge Strikes Down New Jersey’s Casino Property Stabilization Act
On August 31, 2022, Atlantic County Assignment Judge Michael Blee ruled that a recent state law, which revised the property tax agreement between the Atlantic City casinos, Atlantic County, and Atlantic City, violated New Jersey’s Constitution. The law, originally passed as “S4007” (hereafter the “2021 Act”), was signed into law on December 21, 2021, and... Read More
How Does a Reverse Mortgage Impact Your Recovery in an Eminent Domain Case?
Eminent domain is the inherent right or power of the government to “take” private property for public use. Notwithstanding that substantial power, the government may not take property for public use without paying the property owner “just compensation.” (Emphasis added). Generally speaking, the fair market value of the property taken, plus any damages to any... Read More
Gym Owner Loses Challenge to COVID Shutdown Order
A New Jersey kickboxing business owner was recently denied compensation for the closure and limitations placed on its business under COVID-19 “shutdown” orders signed by Governor Phil Murphy. The business, JWC Fitness, LLC, based in Franklin, New Jersey, shut its doors in March 2020 in compliance with Murphy’s Executive Order 104, thereby closing its business... Read More
Appellate Court: Ensure Your Address Is Current With The Tax Assessor, Or It May Cost You
The Appellate Division recently decided a case between the City of Newark and IMJ1, LLC, regarding three parcels of property which IMJ1 owned in Newark. The three parcels of property were purchased in January 2017 and were characterized by IMJ1’s counsel as being abandoned. From January 2017 through the present day, IMJ1 never paid the... Read More
Ocean Grove “Christian Seaside Resort” Ruled Tax Exempt
Just like the Administrative Office Building we blogged about here, Judge Sundar has rejected Neptune Township’s contention that a property in their township owned by non-profit corporation Ocean Grove Camp Meeting Association for their “Christian Seaside Resort” was being used for a non-exempt, for-profit purpose. In Ocean Grove Camp Meeting Ass’n of The United Methodist... Read More
Tax Court to Parties: You’re Both Wrong
Just like the NFL Draft, teams and their fans are excited about the possible players their respective franchises could pick to help bolster their chances of winning. Teams may want some players, while fans may want others. In the end, both the teams and their fans could be wrong about the player ultimately selected. Just... Read More
Caveat Emptor: Applies to Tax Sale Certificate Buyers Too!
An “experienced” tax sale certificate investor was recently rebuffed in efforts to seek rescission of tax sale certificates it purchased, and refunds of property taxes it paid on property which turned out to have little value compared to the investor’s anticipated value of the property. In Garden State Investment v. Brick Township, the investor, which... Read More
Tax Court Affirms Earlier Determination of Truck Stop Property Value on Remand
New Jersey Tax Court Judge Mary Brennan issued an opinion last week which clarified and affirmed a 2018 decision she made concerning a tax appeal by the owner of a truck stop/travel center property near Interstate Route 78 in Bloomsbury Borough. The case, HPT TA Properties Trust, F.K.A. Travelcenters Properties, LP v. Bloomsbury Borough, involved... Read More
