City Tries to Dismiss Tax Exemption Case for Plaintiff’s Failure to Check a Box

by: Daniel Kim
13 Oct 2016
The plaintiff in West Side Community Center v. City of Asbury Park filed an appeal with the Tax Court to claim an exemption on its property.  However, in its Case Information Statement, plaintiff had forgotten to check the box “Exemption/Abatement Claimed.”  The City filed a motion to dismiss the complaint since it failed to specifically... Read More

Landlocked Property Yields Property Tax Reduction

by: Daniel Kim
4 Oct 2016
Recently, in Acocella v. Cedar Grove, the Tax Court of New Jersey was asked to examine the value of a vacant landlocked parcel.  The subject property is approximately one-acre and has no frontage or roadway access.  It lies to the rear of plaintiff’s residential parcel, and surrounded on all sides by adjacent properties.  Given the lack of... Read More

Township Argues for Dismissal on Grounds Taxpayer Submitted False and Fraudulent Information

by: Daniel Kim
21 Sep 2016
A motion to dismiss for failure to comply with N.J.S.A. 54:4-34 (“Ch. 91”) is common practice in the Tax Court.  In Alcatel-Lucent USA, Inc. v. Township of Berkeley Heights, plaintiff filed complaints challenging the assessment and also sought a farmland assessment exemption for tax years 2014 and 2015.  For tax year 2014, the Township filed... Read More

Déjà vu all over again – Taxpayer fails to overcome presumption of correctness.

by: Richard De Angelis
19 Sep 2016
The New Jersey Tax Court recently issued another opinion finding that a taxpayer failed to overcome the presumption of correctness that attaches to a real property tax assessment.  While we have, in the past, expressed frustration with the seemingly endless run of decisions that raise the bar for taxpayers, the Court had little choice here. ... Read More

How is “Just Compensation” Determined in Eminent Domain Matters?

by: Anthony F. Della Pelle
30 Aug 2016
In an eminent domain case, when a governmental agency or other condemning authority takes private property, the property owner is constitutionally entitled to received “just compensation” for the taking. This refers to the amount of money that will make the owner whole and indemnify him, her or it for the loss of the property.  Frequently,... Read More

Maximizing Savings Through NJ Property Tax Appeals

by: Anthony F. Della Pelle
25 Aug 2016
When was the last time you thought about how much you’re paying in property taxes on your New Jersey home or investment property? If there haven’t been major changes to your lot or building over the past few years, it may seem like there is no point in doing so.  A number of factors, however,... Read More

Assessment on Condo Common Elements Nullified by Tax Court, Affirmed on Appeal

by: Daniel Kim
15 Aug 2016
The Appellate Division recently considered the New Jersey Tax Court’s invalidation of assessment placed by South Orange on the common elements of a condominium property.  Plaintiff, The Top Condominium, was established as a condominum association under New Jersey’s Condominium Act.  The master deed establishing the condominium consists of 93 units located in the Township of... Read More

CRDA Denied Authority to Take – Birnbaum Wins on Reconsideration

by: Joseph Grather
10 Aug 2016
On August 5, 2016, Judge Mendez reversed himself issuing an Order holding that the Casino Reinvestment Development Corp.’s condemnation of the Birnbaum property was a “manifest abuse of the eminent domain power” and exceeded CRDA’s statutory authority.  Thereby dismissing the case commenced over two years ago. Initially the Court denied the Birnbaum’s challenge to the... Read More

How to Appeal Your New Jersey Property Tax Assessment

by: Anthony F. Della Pelle
4 Aug 2016
Property owners in New Jersey typically receive their final tax bills each year in July or August.  This causes many to evaluate their property tax burden and to determine if they can save money by filing a property tax appeal.  Although many property owners may believe that their property tax assessments are set in stone,... Read More

5 Things You May Not Have Known About Eminent Domain

by: Anthony F. Della Pelle
28 Jul 2016
A Property’s Value Isn’t Restricted to Its Current Usage If the government wants to take your property, it is obligated to provide you with “just compensation”. Just compensation is usually defined as the amount of money that would make the property owner whole by indemnifying the owner for the loss resulting from the taking of... Read More