BLOG: Property Tax Appeal
Paterson Getting $6MM In Property Taxes From St. Joseph’s Hospital
The City of Paterson recently entered into an agreement with St. Joseph’s Hospital which settled a pending property tax dispute between the parties dating back to 2016. The settlement results from the City’s actions to remove St. Joseph’s historic property tax exemption, and to place the hospital’s properties on the City tax rolls after a... Read More
Tax Court “Joins” Government Entities In Case Of First Impression
In Metz Family LTD. Partnership v. Twp. of Freehold, the New Jersey Tax Court recently analyzed whether the Chapter 123 “equalization” ratio should apply under relevant state law, N.J.S.A. 54:51A-6, to the value determinations made by the Court. In addition Tax Court Judge Mala Sundar’s recent opinion ruled on the motions filed by the defendant,... Read More
Tax Court Denies Motion To Compel Discovery Again, And Again.
In a tax appeal involving a newer Quick Check gas station and convenience store, the defendant, Borough of Raritan, moved to compel additional discovery from the plaintiff. The Borough requested statements relating to the business operations at the property. In support, the Borough argued that the information would assist its appraiser in adjusting comparable properties... Read More
Tax Court Affirms Earlier Determination of Truck Stop Property Value on Remand
New Jersey Tax Court Judge Mary Brennan issued an opinion last week which clarified and affirmed a 2018 decision she made concerning a tax appeal by the owner of a truck stop/travel center property near Interstate Route 78 in Bloomsbury Borough. The case, HPT TA Properties Trust, F.K.A. Travelcenters Properties, LP v. Bloomsbury Borough, involved... Read More
Tax Court Sides with Municipality in Pursuing Tax Appeal to Increase Assessment
The last few years have brought a dramatic escalation in tax appeals filed by municipalities against commercial property owners seeking to increase assessments and, of course, property taxes. Municipalities, especially larger cities such as Newark, Jersey City, and Elizabeth have aggressively pursued such actions, sometimes referred to a “reverse appeals.” But it was an appeal... Read More
Impacts of COVID-19 on New Jersey Property Taxes
October 1, 2020 represents the date of valuation for New Jersey property tax assessments. Here’s some info to help you evaluate whether you should consider a property tax appeal: New Jersey real property owners recently received their final 2020 property tax bills, making many property owners wonder about the economic impacts of COVID-19 upon the... Read More
Exemption Status Denied – Where is the Charitable Purpose?
This recent Tax Court decision by Judge Mark Cimino stems from the plaintiff, Urmajesty Banktruckfit Solutions, Inc. (“Urmajesty”) seeking property tax exemption status on its property. Tax exemption was previously denied by the Tax Assessor which was upheld by the Atlantic County Tax Board. Urmajesty appealed to the Tax Court where it filed its summary... Read More
Surviving Spouse Denied Veteran’s Exemption
This recent Tax Court opinion by Judge Fiamingo involves a Veteran’s Exemption property tax claim available to a surviving spouse pursuant to N.J.S.A. 54:4-3.30(b). As part of her claim, the plaintiff Jacqueline Brown-Carter supplied documentation of proof including proof of marriage to Dirk N. Carter, certificate of death, DD214 indicating his Vietnam War service, and... Read More
In Lengthy Decision, The Tax Court Determines Market Value of Commercial Complex
This Tax Court opinion by Presiding Judge Andresini pertains to a tax appeal of commercial property in Teaneck consisting of office space, parking garage, vacant land, and a hotel. Both parties had expert appraisers testify to the purported market value of the 24 acres property. Both appraisers utilized the income capitalization method. Plaintiff’s appraiser concluded... Read More
Chapter 91 Request: They Want The Whole Truth!
This is an appeal by Plaintiff, Alcatel-Lucent USA, Inc. (“Alcatel”) from Tax Court Judge Novin’s dismissal of its 2014 Farmland Assessment application. The Appellate Division affirmed Judge Novin’s order while referencing Alcatel’s 2015 Farmland Assessment application denial due to failure to respond to the tax assessor’s Chapter 91 request (previously discussed here). The appeal pertains... Read More
