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Chapter 91 Request: They Want The Whole Truth!
This is an appeal by Plaintiff, Alcatel-Lucent USA, Inc. (“Alcatel”) from Tax Court Judge Novin’s dismissal of its 2014 Farmland Assessment application. The Appellate Division affirmed Judge Novin’s order while referencing Alcatel’s 2015 Farmland Assessment application denial due to failure to respond to the tax assessor’s Chapter 91 request (previously discussed here). The appeal pertains... Read More
NJ’s Latest Shutdown Challenge – Gun Clubs Try to Force Reopening
An association of gun clubs filed New Jersey’s latest challenge to Governor Murphy’s shutdown orders this week in U.S. District Court, asserting that their gun and rifle ranges should be permitted to reopen. The lawsuit, filed on May 12, seeks injunctive relief, requesting that the Court order the “immediate reopening” of their facilities, which have... Read More
Who’s Got it Right? Court Finds Aging Corporate Center No Longer Holds Preeminence it Once Did and Was Not a Special Purpose Property
ML Plainsboro LTD Partnership/Gomez v. Plainsboro revolved around the highest and best use of two lots located at 800 Scudders Mill Road in Plainsboro. When the two lots were built by Merrill Lynch from 1985-1994, it was designed to be a premier corporate campus. It featured an office building with a fitness center and cafeteria... Read More
Knicks Win Big in Court, and on Court
Last week ended with big takings news for Knicks in both Pennsylvania and New York. In New York, the Knicks professional basketball team “took” former Duke University star R.J. Barrett with the third pick in the NBA draft. Barrett is thought by many to have been the best all around prospect in the draft, and... Read More
Appellate Court Affirms Favorable Owner Verdict Where Owner Did Not Present Appraisal Expert
The Appellate Division recently affirmed a judgment awarding a property owner $4,500,000 where the only appraisal expert testimony was the condemning agency’s expert, who opined that the property in question was only worth $2,830,000. The case was captioned Township of Manalapan v. Gentile and was commenced in August of 2010 to acquire a 45 acre... Read More
Appraisers Beware: Use Competent Data!
In a recent Tax Court decision, Judge Kathi Fiamingo affirmed the Burlington County Board of Taxation’s judgment of a 2017 assessment of a single family residence where plaintiff’s expert did not present credible and competent evidence from which a true value could be adduced. When presenting evidence in a real estate tax appeal in New... Read More
When it Comes to Farmland Exemption, You Can’t Have it Both Ways
The Tax Court recently issued its opinion following trial in Sam. S. Russo v. Twp. of Plumsted. The central issue at trial was whether plaintiff’s property met the statutory requirements for farmland assessment for tax year 2012. In addition to income and acreage requirements, agricultural or horticultural use must be the dominant use of the... Read More
Tax Court Disagrees with Board’s Dismissal, Denies Motion to Dismiss and Preserves Appeal
Under N.J.S.A. 54:51A-1(c), the Tax Court is precluded from reviewing an appeal from the county board of taxation if the appeal to the board was either (1) withdrawn; (2) settled; (3) or dismissed for lack of prosecution. Non-appearance by a taxpayer at a county board hearing will constitute as a failure to prosecute the appeal,... Read More
Flawed Highest and Best Use Determination Cripples Taxpayer’s Case
A valuation trial of a retail bank branch was recently heard before the Tax Court. Beneficial Mutual Savings Bank v. Twp. of Mount Laurel involved a one-story retail bank branch that is owner-occupied. The history of the subject property was relevant to plaintiff’s valuation analysis. Approximately 20 years ago, Rt. 38 was widened from four lanes... Read More
Testimony on Reasonable Probability of Zoning Change Not Limited to Real Estate Appraisers
In a recent dispute before the Tax Court, the court addressed the issue of whether only a real estate appraiser may offer testimony as to the reasonable probability of a change in zoning of the subject property as of the relevant valuation dates. In Ciba Specialty Chemicals Corp. v. Twp. of Toms River, the taxpayer... Read More
