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Property tax exemption stripped from Morristown Memorial Hospital
Finding that Morristown Memorial Hospital (the “Hospital”) is a for-profit enterprise, the New Jersey Tax Court upheld the denial of a local property tax exemption on all but a few areas of the Hospital’s facilities located in the Town of Morristown. The Town denied the exemption for tax years 2006 through 2008, previously granted pursuant... Read More
The Dos & Don’ts of Chapter 91 Requests
Every year motion practice heats up in the Tax Court with municipalities armed with “Chapter 91” motions. As previously mentioned many times on this blog, N.J.S.A. 54:4-34, also known as “Chapter 91,” requires income-producing property owners to respond to the assessor’s request for income and expense information. Under the statute, failure to provide the information... Read More
Two Takings Approved Over Owners' Objections
Two recent decisions in New Jersey once again addressed good faith negotiations that are required of condemning authorities prior to commencing condemnation litigation. In County of Morris v. Randolph Town Center Assocs., L.P., the property owner appealed the lower’s court’s decision arguing that the condemning authority failed to fully disclose certain aspects of the project in its appraisal, and... Read More
Sewer Issues Make Tax Appeal a Messy Affair!
The New Jersey Tax Court recently tried a dispute between a property owner and a town that began in 2006. In William G. Orpin, Jr. v. Tp. Of Monroe, plaintiff argued that the Township’s deed restriction requiring the subject property to have a functioning sewer connection, coupled with the Township’s refusal to provide the correct cost estimate of a sewer connection... Read More
Dropping the Ball: Another "Oops" Moment for the Condemnor
Last week, a New Jersey Superior Court judge granted a landowner’s summary judgment motion to dismiss the Township of Lakewood’s (“Township”) condemnation actions. In Tp. of Lakewood v. Garzo, the Township instituted four condemnation actions after designating areas as being “in need of” redevelopment. The Township initially believed that it had owned the subject properties... Read More
California Appellate Court Remands Case for Award of Fees and Costs to Owner's Counsel
Under California law, if the Court finds that the government’s final settlement offer was unreasonable and the property owner’s demand was reasonable, the Court is permitted to award the property owner its litigation expenses. So, after exchange of appraised valuations of $3.8M (government) and $10,875 (owner), the government offered to settle the case for $5M... Read More
“Oh Sandy” – No relief from Superstorm’s destruction on residential assessment
Two and one-half years after Superstorm Sandy, many New Jerseyans are still wrestling with the destruction wrought by that storm. Thousands of New Jersey property owners received some relief from reduced property tax assessments to reflect the damage to their properties, although some local assessors were more realistic in assessing the damage to property values. ... Read More
Virginia DOT Verdict Reversed
Following up on our post here on the Ramsey v. Commissioner case, the Virginia Supreme Court recently reversed a jury verdict in favor of DOT that would have required the owner to repay a portion of the initial offer monies. The Court ruled that it was error for the trial court to have precluded the owner... Read More
Will the Latest New Jersey Supreme Court Property Rights Decision Revive the Redevelopment Market?
Last week, a divided New Jersey Supreme Court ruled that condemning agencies do not have to prove that properties within an area “in need of redevelopment” have a deleterious effect on the surrounding area in order for those properties to be taken via eminent domain. The 3-2 majority opinion, authored by Justice Barry Albin, concluded... Read More
