BLOG: Property Tax Appeal
Lacking Credibility, Taxpayer Loses Fight Against Ch. 91 Motion
An intriguing set of facts unfolded in a fight against the Township’s Chapter 91 motion in R&M Manufacturing v. Twp. of Monroe. Normally, Ch. 91 requests by municipalities are composed of a cover letter, an income and expense statement (I&E statement), a “Schedule A” with instructions on how to fill them out, and a copy of the... Read More
Taxpayers Denied a Second Bite at the Apple
Plaintiffs in Dennis P. & Mary G. Connelly v. Twp. of Galloway contested the 2014 assessment of a single family home located in an age-restricted development. The case was tried by the Tax Court on June 5, 2015. At trial, Mr. Connelly, a licensed real estate broker, did not submit an expert appraisal report but... Read More
Throwin’ a dog a bone – Tax Court reduces assessment on dog kennel despite owner’s sloppy case.
Despite what the Tax Court found to be a sloppy appraisal report by the property owner’s appraiser, the court granted modest reductions on a small warehouse/truck terminal currently used as a dog kennel. In Glow Properties v. Borough of N. Arlington, the court again reiterated its long-standing holding that the income approach is the most... Read More
Luxury Homeowners Lose Tax Appeal at the Appellate Division
The Appellate Division yesterday affirmed the lower court’s decision affirming the 2008 property assessment of a 55,000 sq. ft. estate in Moorestown. The subject property, known as “Villa Collina,” boasts approximately 55,542 sq. ft. of improvements, and 29,236 sq. ft. of living space situated on approximately 7.2 acres, which is part of a larger 44... Read More
Court Denies Two Motions to Dismiss Taxpayers’ Appeals
The Tax Court recently issued decisions denying Franklin Township’s motions to dismiss two taxpayers’ appeals. In 2200 Cottontail Assocs. v. Twp. of Franklin, the Township filed a Chapter 91 motion for plaintiff’s failure to respond to the assessor’s request for income and expense information. As mentioned previously on this blog on numerous posts, a taxpayer’s... Read More
Expert’s Comparable Sales Approach Rejected for Rental Property
In a recent trial before the Tax Court, a taxpayer’s appeal challenging the assessment was unsuccessful due to the taxpayer’s failure to overcome the presumption of correctness. As mentioned many times on this blog, the burden of proving that the assessment is erroneous is on the taxpayer. To overcome that burden, the taxpayer must present credible evidence before... Read More
Failed Redevelopment Site Succeeds in Tax Appeal
Property tax issues arise commonly when a property designated for redevelopment fails to become a reality as originally proposed. In Seaboard Landing, LLC (“Seaboard”) v. Borough of Penns Grove (“Borough”), the Borough envisioned a redevelopment plan to revive a struggling commercial area along the waterfront on the Delaware River. In 2003, the Borough issued final site plan... Read More
South Plainfield’s Income and Expense Requests Ruled Defective
As discussed many times on this blog, Chapter 91 motions are frequently wielded by municipalities in hopes of dismissing tax appeals on income-producing properties. However, given the extraordinary relief of dismissing a tax appeal, courts have consistently ruled that municipalities must fully comply with all the requirements of N.J.S.A. 54:4-34 (“Chapter 91”) in order to warrant... Read More
Credit agency watching hospital tax exemption case
When we last wrote about the recent decision by the New Jersey Tax Court that stripped Morristown Memorial Hospital of its property tax exemption we said that municipalities and other hospitals across the State would watch closely for the next move in this ongoing battle. Most observers believe that the hospital will most certainly appeal,... Read More
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
