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Township Punts, Loses at Trial and on Appeal
In Tomorrow 35 Davidson LP v. Township of Franklin, the Appellate Division upheld the New Jersey Tax Court’s significant reduction in the assessed value of the subject property – a four-story office building – for tax years 2009 (from $22,092,000 to $9,625,000), 2010 (from $19,127,000 to $7,075,000), and 2011 (from $19,127,000 to $5,958,000). At first... Read More
Sometimes Good Fences Don't Make Good Neighbors – Bubis v. Kassin – 20 Years Later
Almost twenty years ago, a new neighbor moved in across from Sophie Bubis’ house at 1 Ocean Place in Loch Arbour. At that time, in 1995, the new neighbors, Jack and Joyce Kassin bought the entire beachfront lot consisting of four + acres. Soon thereafter, the Kassins erected an eight foot high sand berm covered... Read More
Hoboken Property Freed from "In Need Of Rehabilitation" Designation
The historic Neumann Leather building sits on Observer Highway in Hoboken and long ago ceased operating as a tannery. Its industrial zoning clearly outmoded in today’s Hoboken. As recounted by the Hudson Reporter, residential and commercial developers have been salivating over the property for years, but the City has refused to modify the zoning to... Read More
Summary Judgment Affirmed Where Causation Supplied by Net Opinion
A New Jersey appellate court recently affirmed a trial court’s summary judgment dismissing a negligence action where plaintiff’s theory of causation was only supported with an expert’s net opinion. Sayta Sankalp, LLC v. Five Star Auction (opinion here). In the case, plaintiff sued defendant for damages to real property caused by fire. The parties were... Read More
Tax Appeal Bill Introduced to Change Filing Deadlines Statewide
Two New Jersey assemblymen have introduced Assembly Bill A-3313 which would make a Monmouth County tax appeal pilot program applicable statewide. The program would permanently modify the timing of the appeal season and filing requirements in an attempt to settle assessment disputes prior to municipalities enacting their annual budgets. Although no feedback has been provided that... Read More
Princeton Ballet Society tripped up in the Tax Court
This past January we wrote about the denial of a property owner’s motion to dismiss a complaint filed by a municipality in Twp. of Cranbury v. Princeton Ballet Society, which alleged a property was not exempt from local property taxation. Defendant, Princeton Ballet Society (“PBS”), moved to dismiss the complaint filed by Cranbury, claiming that... Read More
City of Pasadena Potentially Liable for Property Damage Caused by Its Trees
On August 14, 2014, the Second Appellate District Court of Appeal of California issued its landmark decision in City of Pasadena v. Superior Court of Califorina (Docket BC491467). The case arose out of a windstorm that occurred in November 2011. A City owned tree fell and damaged a residence insured by Mercury Casualty Company, which paid $293,000... Read More
Tax Appeal Plaintiff “Snake-Bitten”
In this appeal, Jaylin Holdings LLC v. Manchester Township, challenging the local property assessments for tax years 2009 through 2012, the court was confronted not only with lawyers and appraisers, but snakes! This appeal involved five parcels located in the Townships of Toms River and Manchester and subject to regulation by the New Jersey Department... Read More
Princeton University Wants Out of Morristown Courtroom
The Times of Trenton reported this week that Princeton University is seeking a change of venue in a challenge to the University’s local property tax exemption. In the underlying matter the plaintiffs, a group of Princeton residents, argue that because the University is earning hundreds of millions of dollars in patent royalty income and distributing some of that... Read More
Tax Court Prefers Quantitative, Not Qualitative Adjustments
Another County Tax Board judgment was affirmed after the property owner and the municipality both failed to overcome the presumption of correctness of the assessment with evidence that was “definite, positive and certain in quality and quantity. . . .” MSGW Real Estate Fund, LLC v. Borough of Mountain Lakes, 18 N.J. Tax 364, 373... Read More
