Category Archives: Tax Appeals

Subscribe to Tax Appeals RSS Feed

Chapter 91 Update: Time to Address the Mailing

Posted in Tax Appeals

What happens when the tax assessor mails a Chapter 91 request to the address maintained on the assessor’s public records, but the request is returned “unclaimed”? Is the assessor required to conduct any type of investigation to determine if the address is correct, or can the tax assessor rely solely on his or her records?… Continue Reading

Chapter 91 Update: Delivery of Response

Posted in Tax Appeals

In our July 23, 2015 blog, “Tax Appeals: The Silent Killer,” we suggested that property owners return their Chapter 91 response by certified mail or some other method that generates a receipt. The basis for this suggestion is several tax court decisions, including the case discussed in my December 5, 2011 blog and the recent… Continue Reading

Income Approach to Valuation – Why Use Market Rent for Tax Appeals?

Posted in Tax Appeals

When valuing industrial, commercial or retail real estate, New Jersey tax assessors are required to value the “unencumbered fee simple interest” of the real estate. This concept often confuses property owners who capitalize the existing leases to show a property is overassessed. In layman terms, what does this all mean? The cornerstone of New Jersey’s real… Continue Reading

Tax Liability of Environmentally Contaminated Industrial Property – 2015 Update

Posted in Tax Appeals

In a recent New Jersey Tax Court decision, Methode Electronics, Inc. v. Twp. Of Willingboro, the court ruled that the assessment of a contaminated piece of property, which was not developable and could not be developed in the foreseeable future, should be reduced to a nominal valuation. Methode involved an industrial property where printed circuit… Continue Reading

Tax Appeals: The Silent Killer

Posted in Tax Appeals

It is crucial for owners and other taxpayers of commercial, industrial, retail and other income producing properties to be on the lookout for the “Silent Killer” of tax appeals, commonly known as Chapter 91 requests. New Jersey law permits a municipality to request income and expense statements from owners of income producing properties on an… Continue Reading

Court Rules on Calculation of Interest on Tax Over-Payment

Posted in Tax Appeals

Recently, the Appellate Division of the Superior Court of New Jersey affirmed a Tax Court decision which enforced a settlement and determined the amount of interest to be paid on the refund after a successful tax appeal. This blog will focus on the portion of the decision that discusses the interest component of the refund.

Appelate Division Finds That Contract Purchaser Has Standing to File a Real Estate Tax Appeal

Posted in Tax Appeals

I previously wrote a blog discussing a case where the New Jersey Tax Court found that a contract purchaser who did not own the property on date the tax appeal was filed (March 29, 2012) did not have standing to file a tax appeal. As a result, the Tax Court dismissed the appeal. On July 3, 2013, the Appellate Division of the Superior Court of New Jersey reversed the Tax Court and held that the contract purchaser had standing to file the appeal and is entitled to proceed towards trial.

Tax Appeal Update: 2013

Posted in Bankruptcy & Creditor's Rights, Tax Appeals

Like most areas of the law, court decisions and new legislation impact the rights of property owners as they navigate the tax appeal system. Among the more notable changes that occurred in the later part of 2012 which will have an impact on tax appeals filed for 2013 are the following: