A recent decision by the New Jersey Tax Court highlights that a municipality’s credibility matters, particularly in cases involving compliance with N.J.S.A. 54:4-34, commonly known as Chapter 91. In R&M Mfg. v. Twp. of Monroe, the Court approved the Township’s motion to dismiss a tax appeal because it found the
The Tax Court of New Jersey recently issued three decisions that should be of interest to New Jersey municipalities. All of the cases involved a request for income and expense information from the municipal tax assessor pursuant to N.J.S.A. 54:4-34, commonly known as Chapter 91. Chapter 91 authorizes New Jersey
In 510 Ryerson Road, Inc. v. Borough of Lincoln Park, the Tax Court of New Jersey highlighted the standard of review in Chapter 91 reasonableness hearings. In doing so, it held that an assessment that relied on the recommendations of a valuation firm was reasonable, given that the assessor performed
The New Jersey Tax Court recently considered whether the New Jersey Turnpike Authority should be considered an alter ego of the State for the purposes of N.J.S.A. 54:4-23.8, which provides an exemption for roll-back taxes if lands are acquired by, among others, a local government unit for “recreation and conservation
A recent decision by the New Jersey Tax Court highlights that compliance with filing deadlines can dramatically impact the outcome of a case. In Mikhail v. Township of Howell, the court dismissed a resident’s complaint with the Monmouth County Board of Taxation for being one day late. The Facts of
In Advance Housing v. Teaneck, the Supreme Court of New Jersey upheld the tax-exempt status of two non-profit institutions that provide supportive housing and services. In doing so, the court rejected the arguments of several New Jersey municipalities that there was not a sufficient nexus between the housing and support
In Propark America New York, L.L.C. et al v. City of Hoboken, the Tax Court of New Jersey ruled that the operator of public parking garage was not entitled to a refund of overpaid municipal parking taxes paid to the City of Hoboken. The court reasoned that in the absence
The New Jersey Tax Court recently considered a novel question of interest to both municipalities and commercial landowners — whether a taxpayer that receives two Chapter 91 requests for two separate lots governed by a singular lease agreement has “failed or refused to respond” pursuant to N.J.S.A. 54:4-34 by having
