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Property tax exemption stripped from Morristown Memorial Hospital

by: Richard De Angelis
1 Jul 2015
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

The Dos & Don’ts of Chapter 91 Requests

by: Daniel Kim
30 Jun 2015
Every year motion practice heats up in the Tax Court with municipalities armed with “Chapter 91” motions.  As previously mentioned many times on this blog, N.J.S.A. 54:4-34, also known as “Chapter 91,” requires income-producing property owners to respond to the assessor’s request for income and expense information.  Under the statute, failure to provide the information... Read More

Two Takings Approved Over Owners' Objections

by: Daniel Kim
18 Jun 2015
Two recent decisions in New Jersey once again addressed good faith negotiations that are required of condemning authorities prior to commencing condemnation litigation.  In County of Morris v. Randolph Town Center Assocs., L.P., the property owner appealed the lower’s court’s decision arguing that the condemning authority failed to fully disclose certain aspects of the project in its appraisal, and... Read More

Sewer Issues Make Tax Appeal a Messy Affair!

by: Daniel Kim
16 Jun 2015
The New Jersey Tax Court recently tried a dispute between a property owner and a town that began in 2006.  In William G. Orpin, Jr. v. Tp. Of Monroe, plaintiff argued that the Township’s deed restriction requiring the subject property to have a functioning sewer connection, coupled with the Township’s refusal to provide the correct cost estimate of a sewer connection... Read More

Just Compensation Affirmed for a "Lost Tree" in Florida

by: Joseph Grather
15 Jun 2015
The Federal Circuit of Appeals issued its opinion in Lost Tree Village Corp. v. United States, a regulatory takings case, on June 1, 2015.  Our Owners’ Counsel colleague Robert Thomas beat us to the punch (of course), and provided an excellent case synopsis in his Inverse Condemnation blog, available here.  In brief, the Court of Claims... Read More

Dropping the Ball: Another "Oops" Moment for the Condemnor

by: Daniel Kim
8 Jun 2015
Last week, a New Jersey Superior Court judge granted a landowner’s summary judgment motion to dismiss the Township of Lakewood’s (“Township”) condemnation actions.  In Tp. of Lakewood v. Garzo, the Township instituted four condemnation actions after designating areas as being “in need of” redevelopment.  The Township initially believed that it had owned the subject properties... Read More

The Cost Approach: Hard Costs vs. Soft Costs in the Context of Tax Appeals

by: Daniel Kim
5 Jun 2015
New home constructions often require that the property tax assessment which is then placed on a property be carefully examined.  Generally, property assessments for the following year are set forth by the municipal assessor on October 1.  However, if an improvement of a structure is completed after the regular assessment date of October 1, and... Read More

California Appellate Court Remands Case for Award of Fees and Costs to Owner's Counsel

by: Joseph Grather
1 Jun 2015
Under California law, if the Court finds that the government’s final settlement offer was unreasonable and the property owner’s demand was reasonable, the Court is permitted to award the property owner its litigation expenses. So, after exchange of appraised valuations of $3.8M (government) and $10,875 (owner), the government offered to settle the case for $5M... Read More

“Oh Sandy” – No relief from Superstorm’s destruction on residential assessment

by: Richard De Angelis
11 May 2015
Two and one-half years after Superstorm Sandy, many New Jerseyans are still wrestling with the destruction wrought by that storm.  Thousands of New Jersey property owners received some relief from reduced property tax assessments to reflect the damage to their properties, although some local assessors were more realistic in assessing the damage to property values. ... Read More

Virginia DOT Verdict Reversed

by: Joseph Grather
30 Apr 2015
Following up on our post here on the Ramsey v. Commissioner case, the Virginia Supreme Court recently reversed a jury verdict in favor of DOT that would have required the owner to repay a portion of the initial offer monies.  The Court ruled that it was error for the trial court to have precluded the owner... Read More