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Tax Court “Joins” Government Entities In Case Of First Impression
In Metz Family LTD. Partnership v. Twp. of Freehold, the New Jersey Tax Court recently analyzed whether the Chapter 123 “equalization” ratio should apply under relevant state law, N.J.S.A. 54:51A-6, to the value determinations made by the Court. In addition Tax Court Judge Mala Sundar’s recent opinion ruled on the motions filed by the defendant,... Read More
Tax Court Denies Motion To Compel Discovery Again, And Again.
In a tax appeal involving a newer Quick Check gas station and convenience store, the defendant, Borough of Raritan, moved to compel additional discovery from the plaintiff. The Borough requested statements relating to the business operations at the property. In support, the Borough argued that the information would assist its appraiser in adjusting comparable properties... 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
Is COVID-19 “Shutdown” Compensation Due Under Disaster Control Act? And Who Gets To Decide?
An interesting case arose in our home vicinage – Morris & Sussex – involving a small business owner’s challenge to Governor Murphy’s COVID-19 “shutdown” orders. JWC Fitness v. Governor Murphy: The complaint was filed about a month ago and was subsequently dismissed by Assignment Judge Stuart Minkowitz on jurisdictional grounds. Judge Minkowtiz held that jurisdiction... Read More
Tax Court Sides with Municipality in Pursuing Tax Appeal to Increase Assessment
The last few years have brought a dramatic escalation in tax appeals filed by municipalities against commercial property owners seeking to increase assessments and, of course, property taxes. Municipalities, especially larger cities such as Newark, Jersey City, and Elizabeth have aggressively pursued such actions, sometimes referred to a “reverse appeals.” But it was an appeal... Read More
Impacts of COVID-19 on New Jersey Property Taxes
October 1, 2020 represents the date of valuation for New Jersey property tax assessments. Here’s some info to help you evaluate whether you should consider a property tax appeal: New Jersey real property owners recently received their final 2020 property tax bills, making many property owners wonder about the economic impacts of COVID-19 upon the... Read More
Taxpayer Appeal Upsets Redevelopment Designation in West Orange
The Appellate Division issued an unpublished opinion on September 11, 2020, in the case of Kevin Malanga v. West Orange. Mr. Malanga is a “resident taxpayer” within the Township of West Orange who appealed the designation of the Essex Green Shopping Center and the Executive Drive Office Park as a non-condemnation “area in need of... Read More
Exemption Status Denied – Where is the Charitable Purpose?
This recent Tax Court decision by Judge Mark Cimino stems from the plaintiff, Urmajesty Banktruckfit Solutions, Inc. (“Urmajesty”) seeking property tax exemption status on its property. Tax exemption was previously denied by the Tax Assessor which was upheld by the Atlantic County Tax Board. Urmajesty appealed to the Tax Court where it filed its summary... Read More
COVID Eviction Freezes – Who Is Supposed To Pay?
Yesterday, the United States Centers for Disease Control and Prevention (CDC) issued what is perhaps its most far-reaching order concerning the COVID-19 pandemic. The order, available here, was not an order concerning travel, immunization, or other health-related concerns tied to the pandemic, but rather an order seeking to halt evictions of residential tenants on a... Read More
Constitutional Implications of COVID-19 and Its Impact Upon Property Rights and Individual Liberties
“Our battle with the pandemic is fluid, presenting issues that evolve and change with each day that passes.” MROD’s Anthony F. DellaPelle authored a recent article for the American Bar Association’s Section of Litigation concerning the constitutional implications of the restrictions that have been imposed by various government officials and agencies upon individuals and businesses... Read More
