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Single Family Residence, Not Permitted By Local Zoning, Granted Exemption By Tax Court
A single family residence in Mahwah Township was recently granted a summary judgment, holding it exempt from property taxation pursuant to N.J.S.A. 54:4-3.6. The plaintiff, Chai Lifeline, Inc. owns a single family home in Mahwah used as a retreat to assist families with children suffering from terminal, life-threatening or other serious illnesses. The property includes... Read More
Property Tax: Does “Mere Retrofitting or Upgrading” Trigger an Added Assessment?
Judge Vito Bianco, pursuant to R. 2:5-6(c), filed an amplification letter expanding on his reasons for deciding to grant plaintiff, Plaza Twenty Three Station, LLC’s (“Plaza”) motion for summary judgment for tax year 2017 and denied its motion for summary judgment for tax year 2018. Plaza’s motion was to invalidate a 2017 added assessment imposed... Read More
App. Div. To Condemnors: Is This Really Necessary?
A recent New Jersey Appellate Division case focused upon the showing of necessity that a municipality or agency must make to condemn property located in a redevelopment zone and take it from its owners. The panel reversed the trial court’s decision allowing the Borough of Glassboro (“Borough”) to acquire Defendant’s (Jack Grossman, Matthew Roche and... Read More
Specificity is Key When Comparing Hotels
In this matter, Ridgefield Park Lodging Associates (“RPLA”) challenged its 2009 added assessment and 2010 and 2011 property tax assessments. The subject property is improved with a 76,858 square foot Hilton Garden Inn hotel. The Village of Ridgefield Park (“VRP”) counterclaimed that the current assessments were lower than the true value of property. RPLA withdrew... Read More
Which (Valuation Method) Do You Choose?
In a January 11 decision, the New Jersey Tax Court affirmed taxpayer Ortiz’s property tax assessment for years 2013, 2014, 2015 and 2016. Ortiz challenged the assessment of their 2-story colonial-style, single family residence situated on .91 acre of land with a gross living area of approximately 10,346 square feet with an attached accessory dwelling... Read More
The Freeze Act: Waiver and Change in Value
The Tax Court recently addressed issues regarding waiver of the Freeze Act (N.J.S.A. 54:51A-8) as well as differences between an increase in value for Freeze Act purposes and what constitutes an added assessment. The taxpayer, 160 Chubb Properties, LLC (“Chubb”), argued it was entitled to Freeze Act application for the 2017 tax year while Township... 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
Does Eminent Domain Require Compensation? Key Facts You Should Know
Does eminent domain require compensation? This is a critical question for property owners facing the possibility of government seizure of their land. Eminent domain is a powerful tool used by the government to take private property for public use, but it comes with complex legal implications. Understanding whether you are entitled to compensation, and how... Read More
How to Appeal Your New Jersey Property Tax Assessment
Property owners in New Jersey typically receive their final tax bills each year in July or August. This causes many to evaluate their property tax burden and to determine if they can save money by filing a property tax appeal. Although many property owners may believe that their property tax assessments are set in stone,... Read More
Tax Court Denies City’s Motion to Dismiss for Lack of Prosecution
The Tax Court recently denied a motion by the City of Ventnor to dismiss an appeal brought by a property owner from a judgment of the Atlantic County Board of Taxation. The City claimed the owner failed to prosecute the tax appeal before the County Board when its counsel appeared, but presented no evidence and... Read More
