CHAPTER 91 REQUESTS, AN APPELLANT’S WORST NIGHTMARE

Chapter 91, codified as N.J.S.A. 54:4-34, is a sword used by tax assessors to gather information about income producing properties to help in the valuation process. Should you receive a Chapter 91 request for information from a tax assessor, respond truthfully and immediately. Failure to provide a truthful response within 45 days may bar your ability to file a tax appeal of your assessment.

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App. Div. Opinion Considers Valuation for Properties with Environmental Issues

According to a recent Appellate Division decision, for owners of contaminated industrial sites looking to lower their property tax assessments based on the lower value attributed to environmental contamination, in New Jersey the choice is clear: shut down or pay up.

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