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

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.

Did Hurricane Sandy Influence the New Jersey Supreme Court’s Decision on the Harvey Cedars Dune Case?

In a case that will have a ripple effect on many partial taking cases to come, one must wonder whether the timing of Hurricane Sandy had an impact on the New Jersey Supreme Court’s decision to overrule two lower court decisions that barred the introduction of any evidence that tended to show that sand dunes actually increased the value of property located on the beach. The two lower courts decided the legal issue before Hurricane Sandy, but the New Jersey Supreme Court did not render a decision until July 8, 2013, well after the storm and its damages where known. Did the storm bolster the government’s argument that the dunes provide enhanced protection for the homes on the beach since the property in question survived the storm? Or was the Court able to rely solely on the record and divest itself of the horrors of Hurricane Sandy? I believe the Court was not swayed by Hurricane Sandy and did a thorough job on analyzing the history of the “general / specially benefit” paradigm and how it should be applied in New Jersey. However, the decision may leave property owners with no money at the end of hotly contested eminent domain cases.

Tax Appeal Deadline Approaching: Now is the Time to Act

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?

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

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?

Preference Litigation Back in Another Homebuilder Bankruptcy Case

The rise in bankruptcy filings has heightened the angst of contractors and suppliers working with residential builders who are worried that more companies will follow the path of Orleans Homebuilders and seek bankruptcy protection. To make matters worse, many contractors and suppliers will be pulled into the world of preference litigation, a very ugly experience.

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