New Jersey Law

The Old Red Mill in Clinton

Contract purchaser cannot file tax appeal

Presiding Tax Court Judge DeAlmeida rendered a very interesting decision in Omega Storage v Lawrence Township. In this case of first impression, Judge DeAlmeida ruled that a contract purchaser did not have standing to file a tax appeal.
In other

Too Many Appraisals, Too Little Credibility A Cautionary Tax Court Tale

The Tax Court in a recent unreported decision allowed evidence, including adjustments to comparable sales by a pro se taxpayer at trial. However, the case, Kula v. Township of Downe, provides a more important strategic lessons to municipal attorneys

Semi Private Golf Course Assessment is Affirmed by Tax Court

In an recently reported decision the Tax Court affirmed the assessment of a semi private golf course in Gale & Kitson Fredon Golf v Township of Fredon.
Fredon Township conducted a revaluation and the owners of the golf course

Delivered But Not Received: Tax Court’s Decision

In Burgundy Realty L.L.C. v. Township of Piscataway, the court granted defendant’s motion to dismiss for plaintiff’s failure to respond to income and expense information requests under N.J.S.A. 54:4-34, more commonly known as a “Chapter 91” request. Plaintiff opposed …

Hospitals’ Tax Status

Martin AllenMartin Allen, head of the firm’s Real Property Tax Appeals Department, was quoted in a recent article in the NJ Law Journal entitled “Battle Over Hospitals’ Tax Status Heats Up.”


As speculation…

The Deadline for filing tax appeals applies to a Challenge to a Partial Reassessment. Condo Association cannot file a tax appeal on behalf of its member owners.

In Bear’s Nest Condominium Association v. Bergen County Board of Taxation, the Tax Court ruled that an appeal to contest the partial reassessment of properties in a municipality must comply with the statute of limitations for filing any tax…

Tax appeal may proceed even though Owner has delinquent taxes on another property.

In John Trebour Trustees v. Randolph Township, the Tax Court denied a municipality’s motion to dismiss a tax appeal because the taxpayer owed taxes on a property that was no longer the subject matter of the tax appeal. This…

NJ State Bar Association Award

Martin AllenMartin Allen will receive an award from the NJ State Bar Association for outstanding contribution to the Taxation Law Section. The award will be presented at the Annual Meeting and Convention, tentatively scheduled for May 18.…

Errant Fees to Be Refunded

Martin AllenThe NJ Supreme Court has rescinded the fees charged to municipalities for counterclaims in tax court matters. This change was in part a result of the efforts and advocacy of our Tax Department and its chair, Martin Allen, as…

Martin Allen Quoted in Investigative Report

Martin AllenMartin Allen was quoted in an investigative report entitled “Tax-exempt hospitals’ risky offshore investments” that appeared in The Journal News (part of USA Today Network).

Read more about the report here.…