Tax Appeals

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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.
Continue Reading Court Rules on Calculation of Interest on Tax Over-Payment

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

Marshall T. Kizner from Stark & Stark’s Bankruptcy and Creditor’s Rights Group authored the article, Commercial Property Taxes: Is Your Business Paying More Than Its Fair Share?, published on March 20, 2013 in US1 Newspaper.
Continue Reading Stark & Stark Associate in Bankruptcy and Creditor’s Rights Group Published in US1

In a recent case, the Tax Court of New Jersey dismissed a property owners’ tax appeal for providing a false response to the Assessor’s request for income and expenses under N.J.S.A. 54:4-34 (Chapter 91 Request).
Continue Reading Court Holds That Strict Compliance with Income and Expense Request (Chapter 91) Required to Avoid Dismissal of Property Tax Appeal

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?
Continue Reading Tax Appeal Deadline Approaching: Now is the Time to Act

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

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