Tag: New Jersey Tax Court

NJ Court Clarifies When Paying Taxes on an Unowned Lot Is a “Mistake”

In Hanover Floral Co. v. East Hanover Township, the Tax Court of New Jersey held that a taxpayer’s payment of taxes on a lot that it did not actually own was a “mistake” under N.J.S.A. 54:4-54. Accordingly, the taxpayer was entitled to a refund. Facts of the Case The plaintiff,

NJ Tax Court Rules Manhattan Views Aren’t “Unique” for Tax Assessment Purposes

NJ Tax Court Rules Manhattan Views Aren’t “Unique” for Tax Assessment Purposes

In a recent decision, the Tax Court of New Jersey clarified when municipalities may use the cost approach to value properties. In Palisadium Management Corp. v. Borough of Cliffside Park, the court rejected the Borough’s argument that the property’s views of the Manhattan skyline rendered it “unique.” The Facts of

NJ Appeals Court Disability Retirees Exempted from Health Insurance Premium Contributions

NJ Tax Court Rules Non-Profit Hospital Is Taxable

In AHS Hospital Corp d/b/a/ Morristown Memorial Hospital v. Town of Morristown, the New Jersey Tax Court found that Morristown Memorial Hospital, under its current method of operation, fails to satisfy the criteria for property tax exemption as set forth in N.J.S.A. 54:4-3.6. The precedential decision is expected to have