Category Archives: Tax Appeals

Subscribe to Tax Appeals RSS Feed

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:

Tax Appeal Deadline Approaching: Now is the Time to Act

Posted in Tax Appeals

To appeal a property tax assessment in New Jersey, a property owner must file a written appeal no later than April 1, 2103, or May 1, 2103 if the town completed a reevaluation or reassessment. When landlords who lease on a triple-net basis receive their 2013 tax assessment card, do they need to worry about the tax assessment since their tenants are paying the taxes?

Failure to File a Timely New Jersey Property Tax Appeal Will Result in Dismissal

Posted in Tax Appeals

Compliance with New Jersey’s procedural law for the filing of a property tax appeal is critical. In fact, filing an untimely appeal (even if only a few days late) will lead to dismissal. The Tax Court recently affirmed this well-settled principle and reiterated that a tax appeal for the current year must be filed on or before April 1st, or 45 days from the date the bulk mailing of the notices of assessment are completed, whichever is later. See Romero v. North Plainfield Borough, Docket No. 012383-2011, New Jersey Tax Court, January 20, 2012. The only exception to this is where a municipal-wide revaluation or municipal-wide reassessment has been implemented. In those instances, the appeal deadline is May 1st.

Chapter 91 Update: “The check is in the mail”

Posted in Real Estate, Tax Appeals

In previous blogs, I discussed the scope of Chapter 91, whether an owner-occupied property is subject to a Chapter 91 request, and the problems associated with requesting a reasonableness hearing when a Chapter 91 motion is granted. Now we move to what happens when the property owner mails its response to the Chapter 91 request, but the municipality denies receipt of the response?