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Tax Court Judge Novin Strikes Unverified Sales
In this recent Tax Court opinion, Lafayette Sq. Construction Co. LLC and Union Court LLC (“collectively referred to as Square”) challenged Montclair Township’s tax assessment on their unimproved properties for tax years 2020-2022. After a bench trial, the Court affirmed the assessments. Square owns contiguous properties which comprise a surface parking lot with a capacity... Read More
SCOTUS Sends Pipeline Eminent Domain Case Back to the District Court
Our blog (and law firm, for that matter) is no stranger to federal pipeline eminent domain cases. Here are some of our prior blog posts about the topic for your reading pleasure. The most recent news comes from the United States Supreme Court in a matter that challenges the Federal Energy Regulatory Commission’s (“FERC”)... Read More
The City of Elizabeth to Perform its First Property Revaluation Since 1977
The City of Elizabeth, New Jersey announced on April 16, 2023, that it will be performing its first property tax revaluation since 1977, so long ago that “Gremlins”, “Pintos” and “Chevettes” were new styles of cars. This revaluation is scheduled to be completed for the 2024 tax year, but logistical considerations may push this a... Read More
Can The Government “Keep The Change”? Tax Foreclosure Likely Taking Where It Keeps the Profits
The Supreme Court heard arguments yesterday in Tyler v. Hennepin County. Full analysis of the arguments can be found on SCOTUSBLOG. It doesn’t appear that the Justices were persuaded by the government’s position that it was entitled to keep the $25,000 in excess funds received after selling Ms. Tyler’s house for payment of back taxes. ... Read More
New Jersey Property Tax Appeal Deadlines Still Open for Some Municipalities
New Jersey municipalities typically have a deadline of April 1st for property tax appeals in most years (and possibly a day or two later if the appeal deadline falls on a weekend as it did this year). However, for some municipalities that have undergone a revaluation of all of their properties or have undergone a... Read More
JP Morgan Chase CEO Suggests Eminent Domain to Fuel Green Infrastructure Investment
Jamie Dimon, Chairman and CEO of JP Morgan Chase issued his annual shareholders’ letter a few days ago. The letter is akin to a “state of the Union” address, while focusing on JP Morgan Chase’s successes of the prior year, as follows: “2022 was somewhat surprisingly another strong year for JPMorgan Chase, with the firm... Read More
“A Word of Many, Too Many Meanings….” Supreme Court Opinion Alert
“Jurisdiction, this Court has observed, is a word of many, too many, meanings.” Wilkins v United States (Slip op. March 28, 2023). Well, whatever the word means, the 12-year limitations period contained in the Quiet Title Act (28 U.S.C. Sec. 2409a) is not a bar to a federal Court’s jurisdiction. Wilkins and neighbor Stanton live... Read More
One Week Left! Are You Over-Assessed?
There is only one week left until the April 3 property tax appeal filing deadline for 2023 for most towns in New Jersey. For municipalities with reassessments or revaluations put into effect this year outside Monmouth County, the filing deadline is May 1. Are you over-assessed, or even comfortable that your 2023 assessment represents your... Read More
N.J. Appellate Court Rejects Another COVID “Shutdown” Order Challenge
The New Jersey Appellate Division has rejected yet another challenge to one of Governor Phil Murphy’s COVID “shutdown” Orders. At issue in this case was Executive Order 107 (“EO 107”), which became effective on March 21, 2020 and implemented certain social mitigation strategies requiring “every effort to reduce the rate of community spread of [COVID-19.]”... Read More
Two Week Warning! April 3 Tax Appeal Deadline Looming in New Jersey – Should You File an Appeal?
The annual filing deadline for 2023 property tax appeals in New Jersey is just around the corner – April 3, 2023 in most towns. That means there’s little time left to determine whether an appeal should be filed in an effort to reduce your tax assessment. Real property taxes are usually the second biggest expense... Read More
