BLOG:

Taxpayer Foiled Despite Overcoming Presumption of Validity

by: Anthony F. Della Pelle
10 Nov 2014
In Michaud v. South Orange Village Township, the taxpayers challenged the $414,000 assessment on their single family home in Essex County.  Despite overcoming the presumption of correctness which attaches to all New Jersey local property tax assessments, Pantasote Co. v. City of Passaic, 100 N.J. 408, 413 (1985), the taxpayers failed to convince New Jersey... Read More

Now playing: The Property Tax Appeal, starring Robert De Niro

by: Richard De Angelis
6 Nov 2014
When I first read about Robert De Niro’s pending tax appeal on his estate in the Hudson Valley, I thought of the endless possibilities for our tax appeal blog.  I mean, this is the great Robert De Niro; Bobby D!  He is an American film icon who has starred in dozens of great movies, including Raging... Read More

Ocean County Court: Challenge to Redevelopment Plan Ordinance Premature

by: Joseph Grather
4 Nov 2014
Ocean County Assignment Judge Vincent Grasso dismissed a declaratory judgment action filed by a redeveloper against the Township of Ocean finding that the redeveloper had to exhaust its administrative remedies before coming to the Court for relief.  Alternatively, it appears that the redeveloper was seeking to partially invalidate or revise an ordinance that had been... Read More

Township Punts, Loses at Trial and on Appeal

by: Richard De Angelis
22 Oct 2014
In Tomorrow 35 Davidson LP v. Township of Franklin, the Appellate Division upheld the New Jersey Tax Court’s significant reduction in the assessed value of the subject property – a four-story office building – for tax years 2009 (from $22,092,000 to $9,625,000), 2010 (from $19,127,000 to $7,075,000), and 2011 (from $19,127,000 to $5,958,000). At first... Read More

Sometimes Good Fences Don't Make Good Neighbors – Bubis v. Kassin – 20 Years Later

by: Joseph Grather
20 Oct 2014
Almost twenty years ago, a new neighbor moved in across from Sophie Bubis’ house at 1 Ocean Place in Loch Arbour.  At that time, in 1995, the new neighbors, Jack and Joyce Kassin bought the entire beachfront lot consisting of four + acres.  Soon thereafter, the Kassins erected an eight foot high sand berm covered... Read More

Hoboken Property Freed from "In Need Of Rehabilitation" Designation

by: Joseph Grather
26 Sep 2014
The historic Neumann Leather building sits on Observer Highway in Hoboken and long ago ceased operating as a tannery.  Its industrial zoning clearly outmoded in today’s Hoboken.  As recounted by the Hudson Reporter, residential and commercial developers have been salivating over the property for years, but the City has refused to modify the zoning to... Read More

Summary Judgment Affirmed Where Causation Supplied by Net Opinion

by: Joseph Grather
24 Sep 2014
A New Jersey appellate court recently affirmed a trial court’s summary judgment dismissing a negligence action where plaintiff’s theory of causation was only supported with an expert’s net opinion. Sayta Sankalp, LLC v. Five Star Auction (opinion here).  In the case, plaintiff sued defendant for damages to real property caused by fire.  The parties were... Read More

Tax Appeal Bill Introduced to Change Filing Deadlines Statewide

by: Anthony F. Della Pelle
10 Sep 2014
Two New Jersey assemblymen have introduced Assembly Bill A-3313 which would make a Monmouth County tax appeal pilot program applicable statewide.  The program would permanently modify the timing of the appeal season and filing requirements in an attempt to settle assessment disputes prior to municipalities enacting their annual budgets.  Although no feedback has been provided that... Read More

Princeton Ballet Society tripped up in the Tax Court

by: Richard De Angelis
9 Sep 2014
This past January we wrote about the denial of a property owner’s motion to dismiss a complaint filed by a municipality in Twp. of Cranbury v. Princeton Ballet Society, which alleged a property was not exempt from local property taxation.  Defendant, Princeton Ballet Society (“PBS”), moved to dismiss the complaint filed by Cranbury, claiming that... Read More

City of Pasadena Potentially Liable for Property Damage Caused by Its Trees

by: Joseph Grather
4 Sep 2014
On August 14, 2014, the Second Appellate District Court of Appeal of California issued its landmark decision in City of Pasadena v. Superior Court of Califorina (Docket BC491467).  The case arose out of a windstorm that occurred in November 2011.  A City owned tree fell and damaged a residence insured by Mercury Casualty Company, which paid $293,000... Read More