As a general rule, a property owner must be current with its property taxes when it files a complaint with the New Jersey Tax Court to appeal a property tax assessment. If the taxes are not current, the municipality can move to dismiss the complaint.
Continue Reading Failure to Pay Taxes Can Lead to the Dismissal of Your Property Tax Appeal

Timothy P. Duggan, Chair of Stark & Stark’s Real Estate Tax Appeals Group, was quoted in the April 24, 2011 Hudson Reporter article, Time will tell: Is now the best – or worst – time for a reval? The article discusses whether now is the best, or the worst, time for the city to conduct property revaluations.
Continue Reading Stark & Stark Shareholder Comments on Importance of Timing in Real Estate Revaluations

New Jersey property with environmental contamination still has value but under what circumstances may an appraiser take into account that contamination when preparing an appraisal to be used in a New Jersey tax appeal? The New Jersey Supreme Court answered this question in 1988 in the seminal case of Inmar Associates v. Carlstadt, 112 NJ 592 (1988),. The Inmar court held that when a property is in use, “normal assessment techniques will remain an appropriate tool in the appraisal process” (ie. no reduction). However, when a property is no longer in use, the cost to cure the contamination may be taken into account by an appraiser, but not by a dollar-for-dollar deduction.
Continue Reading Update:Valuation of environmentally contaminated property in a tax appeal case

It is getting to that time of the year where properties owners are thinking about appealing their property tax assessments for 2011. A recent Tax Court decision (Prime Accounting Dept. v. Township of Carney) which hopefully will be reversed on appeal, stresses the importance of making certain that the person appealing their tax assessment is either the property owner or someone responsible for paying the taxes.
Continue Reading Importance of Getting the Name Right In New Jersey Tax Appeals

My blog post dated January 28, 2008, provides an overview of the New Jersey Correction of Errors Statute and explains when a property owner is entitled to go back in time and get a refund due to an error made by a tax assessor. On June 22, 2010, the Appellate Division of the Superior Court of New Jersey once again confirmed the legal principal that an error alone is not enough for relief – the correction must also be self-evident.
Continue Reading Error Alone is not Sufficient for Relief Under the Correction of Errors Statute

Right now all New Jersey homeowners are paying more attention to the amount they pay in property taxes, and many are exploring the possibility of retaining a tax appeal lawyer to help them reduce their property tax burden.  Below are some of the benefits that property owners receive when they hire a lawyer who practices

On May 28, 2008, I discussed the HJ Bailey Company v. Neptune case where the Appellate Division held that the appeal preclusion provision under Chapter 91 does not apply to non-income producing properties. In the HJ Bailey case, the property in question was owner-occupied and did not generate any income over the preceding years.
Continue Reading Chapter 91 – Law Continues to Develop

This blog continues the discussion on the draconian remedy under Chapter 91 of the New Jersey statutes which allows a municipality to dismiss a tax appeal in the event a property owner fails to respond to a request for income and expense information for a particular property. We also provided several updates, including some recent decisions concerning the obligation of a property owner to respond to a Chapter 91 request when the property in question does not produce any income.
Continue Reading Chapter 91 Reasonableness Hearings – Good Luck

As a general rule, the common property of a condominium or homeowner association should not be separately assessed by your municipality. However, many associations are paying property taxes on common property as a matter of course, not realizing the property should be assessed at a minimum or no value. Now is the time to review your tax assessment and determine whether a tax appeal is merited.
Continue Reading Property Tax Assessment Audit – Are You Being Improperly Taxed?