BLOG: Property Tax Appeal
Property Tax Exemption Not On The Menu For Kean University Restaurant
The New Jersey Supreme Court recently held in Gourmet Dining v Union Township that a for-profit high-end restaurant housed in a building on the Kean University campus was subject to local property taxation. The defendant, Union Township, appealed from the judgment of the Appellate Division, which reversed the Tax Court’s grant of summary judgment in... Read More
2020 TAX APPEAL FILING DEADLINE SET FOR JULY 1ST
Yesterday Governor Murphy signed Assembly Bill No. 4157 (A4157) to temporarily extend the deadline to file property tax appeals to July 1. The ordinary statutory deadline was April 1 (or May 1 for towns undergoing a revaluation). That deadline had been extended twice before as a result of the Governor’s Executive Orders declaring the current... Read More
“Thanks” To COVID-19, It’s Not Too Late To File A Property Tax Appeal
Like you, we at McKirdy, Riskin, Olson & Della Pelle, P.C. have had to adapt to the current State of Emergency caused by the COVID-19 virus that has upended our normal routines. First and foremost is that we are all concerned about our health and that of our family and friends, especially those most vulnerable... Read More
Winning Your Tax Appeal: The Importance of Evidence
A tax appeal is a critical process for property owners seeking to challenge an assessment they believe is incorrect. Successfully navigating a tax appeal requires presenting sufficient and credible evidence to persuade the Tax Court to reconsider the assessed value. The case of Leena Aggarwal serves as a cautionary tale in this regard. Aggarwal, acting pro se, attempted... Read More
“Almost on time” Doesn’t Count For Tax Refund – Tax Court Orders Town to Pay Interest
There is a saying that “early is on time, on time is late and late is unacceptable.” While that is not true in all instances, the New Jersey Tax Court recently found that the payment of a tax refund owed as a result of Judgment issued pursuant to a settlement agreement two days beyond the... Read More
Another Day, Another Sale Not Verified
This matter stems from plaintiffs’, Anthony and Patricia-Miliano Paolo, 2019 appeal of their property in the Borough of Bradley Beach. Plaintiff petitioned to the Monmouth County Tax Board to reduce its assessment from $657,700 to $563,000. The Paolos provided the sales of three residences in the Borough but only relied on one as the best... Read More
Appraiser’s Lack of Verification of Data Leads to Affirmed Assessment
In a recent Tax Court matter, the Plaintiff challenged the 2016 tax year assessment of property currently being occupied by a bank. The Bergen County Tax Board and the Tax Court affirmed the assessment. The Court’s legal analysis began with the well-established principle that the original assessment is entitled to a presumption of validity. MSGW... Read More
No Running From a Chapter 91 Request (It Runs With The Land!)
In this recent tax appeal, plaintiff, Fulton Partners, LLC (“Fulton”) filed an appeal for tax year 2017. The City of New Brunswick (“New Brunswick”) moved to dismiss for Fulton’s failure to provide responses to its Chapter 91 request. The Tax Court granted New Brunswick’s motion in part and dismissed the tax appeal for lack of... Read More
Tax Court Denies Application of Single Economic Unit Doctrine
In this Tax Court matter, Judge Jonathan Orsen denied Rutherford Borough’s (“Rutherford”) motion for partial summary judgement. Rutherford’s motion sought an Order directing that the parcels under appeal be treated and valued as a single economic unit along with two contiguous parcels owned by an unrelated party (not under appeal). Plaintiff, EGDC c/o AM Resurg... Read More
Fore! State-Owned Golf Course Ruled Tax Exempt Due to Public Purpose Law
The New Jersey Tax Court in Cream Ridge Golf, LLC, et. al., v. Township of Freehold examined whether a state-owned golf course (which is tax exempt) loses its exemption by leasing the property to a private entity for profit, then is the private entity also tax exempt? The Court said so long as the golf... Read More
