BLOG:
Citizens and Property Owners Unhappy about Proposed Penn East Pipeline
As reported by Lehigh Valley Live, Penn East submitted its application to the Federal Energy Regulatory Commission (FERC) in late September to install a gas transmission line that would cross through several New Jersey counties and into Pennsylvania. The new pipeline is part of Penn East’s Southern Reliability Link and would connect with the Williams-Transco... Read More
Lacking Credibility, Taxpayer Loses Fight Against Ch. 91 Motion
An intriguing set of facts unfolded in a fight against the Township’s Chapter 91 motion in R&M Manufacturing v. Twp. of Monroe. Normally, Ch. 91 requests by municipalities are composed of a cover letter, an income and expense statement (I&E statement), a “Schedule A” with instructions on how to fill them out, and a copy of the... Read More
Grand Central Sues Over Air Rights Taking
In retaliatory fashion, the owner of Grand Central Station has sued the City of New York, et al. because of a recent approval that would allow its neighbor to construct a 1,000 foot high office tower. The New York Times reported on September 28th that the owner “filed a $1.1 billion lawsuit in United States... Read More
Taxpayers Denied a Second Bite at the Apple
Plaintiffs in Dennis P. & Mary G. Connelly v. Twp. of Galloway contested the 2014 assessment of a single family home located in an age-restricted development. The case was tried by the Tax Court on June 5, 2015. At trial, Mr. Connelly, a licensed real estate broker, did not submit an expert appraisal report but... Read More
Nevada's "Area 51" Neighbors Facing Eminent Domain
90 miles north of Las Vegas exists one of U.S. military’s top-secret bases, Area 51. From novels to movies, Area 51 has garnered the public’s curiosities for decades. Unbeknownst to the public, however, a local family owning a 400-acre parcel has lived next door to Area 51 since its inception. For reasons of national security, the government last year initially offered... Read More
Throwin’ a dog a bone – Tax Court reduces assessment on dog kennel despite owner’s sloppy case.
Despite what the Tax Court found to be a sloppy appraisal report by the property owner’s appraiser, the court granted modest reductions on a small warehouse/truck terminal currently used as a dog kennel. In Glow Properties v. Borough of N. Arlington, the court again reiterated its long-standing holding that the income approach is the most... Read More
Luxury Homeowners Lose Tax Appeal at the Appellate Division
The Appellate Division yesterday affirmed the lower court’s decision affirming the 2008 property assessment of a 55,000 sq. ft. estate in Moorestown. The subject property, known as “Villa Collina,” boasts approximately 55,542 sq. ft. of improvements, and 29,236 sq. ft. of living space situated on approximately 7.2 acres, which is part of a larger 44... Read More
Court Denies Two Motions to Dismiss Taxpayers’ Appeals
The Tax Court recently issued decisions denying Franklin Township’s motions to dismiss two taxpayers’ appeals. In 2200 Cottontail Assocs. v. Twp. of Franklin, the Township filed a Chapter 91 motion for plaintiff’s failure to respond to the assessor’s request for income and expense information. As mentioned previously on this blog on numerous posts, a taxpayer’s... Read More
Restrictive Covenant in NY Zoning Approval Presents Prima Facie Case of Regulatory Taking
As reported by our Owners Counsel colleague, Mike Rikon, the New York Appellate Division reversed a Supreme Court ruling that had dismissed a regulatory takings claims in Blue Is. Dev., LLC v Town of Hempstead, 2015 N.Y. App. Div. LEXIS 6363, 2015 NY Slip Op 06488 (N.Y. App. Div. 2d Dep’t Aug. 12, 2015). The property... Read More
Expert’s Comparable Sales Approach Rejected for Rental Property
In a recent trial before the Tax Court, a taxpayer’s appeal challenging the assessment was unsuccessful due to the taxpayer’s failure to overcome the presumption of correctness. As mentioned many times on this blog, the burden of proving that the assessment is erroneous is on the taxpayer. To overcome that burden, the taxpayer must present credible evidence before... Read More
