BLOG: Property Tax Appeal

Two Recent Tax Court Opinions – One Focuses on Procedure, the Other on Substance

by: Anthony F. Della Pelle
15 Nov 2016
Here’s the latest, concerning two recently published opinions from the Tax Court of New Jersey: In 1959 Highway 24, LLC v. Twp. of Wall, the Tax Court clarified the ambiguity as to the filing deadline for counties participating in the Assessment Demonstration Program (“ADP”).  The Legislature had enacted the ADP in 2013 and with the... Read More

Taxpayer Obtains Freeze Act Relief Amid City’s Outcry

by: Anthony F. Della Pelle
20 Oct 2016
As many are aware, the Freeze Act is a safeguard for taxpayers who have obtained a judgment either by trial or by stipulation of settlement.  It protects the taxpayer by “freezing” an assessment for two years subsequent to the base year of a final judgment of the Tax Court.  Generally, unless a taxpayer explicitly waives this... Read More

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

by: Anthony F. Della Pelle
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: Anthony F. Della Pelle
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: Anthony F. Della Pelle
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: Anthony F. Della Pelle
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: Anthony F. Della Pelle
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

Veterans Fight City Hall…And Win!

by: Anthony F. Della Pelle
27 Jul 2016
Congratulations to the Veterans who are members of the Cedar Grove VFW hall on regaining the property tax exemption for their property, and to M&R’s Rich DeAngelis for taking on this case and his important win!  Read the article here.... Read More