New Jersey Tax Court Decisions 2018

R Realty LLC v. Little Falls Township
Date: December 24, 2018
 Docket Number: 008007-2014
160 Chubb Properties, LLC v. Township of Lyndhurst
Date: December 17, 2018
 Docket Numbers: 002442-2014, 006305-2015
Gatta v. Director, Division of Taxation
Date: December 17, 2018
 Docket Number: 008649-2016
ADP Vehicle Registration, Inc. v. Director, Div., of Taxation
Date: December 17, 2018
 Docket Number: 014946-2014
160 CHUBB PROPERTIES, LLC v. TOWNSHIP OF LYNDHURST
Date: December 14, 2018
 Docket Number: 02442-14
CIRIACO GATTA v. DIRECTOR, DIVISION OF TAXATION
Date: December 14, 2018
 Docket Number: 08649-16
ADP VEHICLE REGISTRATION, INC. v. DIRECTOR, DIVISION OF TAXATION
Date: December 11, 2018
 Docket Number: 014946-14
Ferrellgas Partners, L.P. v. Director, Division of Taxation
Date: December 10, 2018
 Docket Number: 007051-2014
Targa Resources Partners, L.P., v. Director, Division of Taxation
Date: December 10, 2018
 Docket Number: 010749-2015
Ferrellgas Partners, L.P. v. Director, Division of Taxation
Date: December 7, 2018
 Docket Number: 007051-14
Targa Resources Partners, L.P., v. Director, Division of Taxation
Date: December 7, 2018
 Docket Number: 010749-15
Canon Financial Services, Inc. v. Director, Division of Taxation
Date: December 5, 2018
 Docket Number: 000404-2014
Estate of Edith Chernowitz v Director, Division of Taxation
Date: November 26, 2018
 Docket Number: 004863-2017
ESTATE OF EDITH CHERNOWITZ v. DIRECTOR, DIVISION OF TAXATION
Date: November 16, 2018
 Docket Number: 004863-17
James and Donna Cook v. Bordentown Township
Date: November 14, 2018
 Docket Number: 010020-2017
James and Donna Cook v. Bordentown Township
Date: November 13, 2018
 Docket Number: 010020-17
Merrill Lynch Credit Corp v Dir. Division of Taxation
Date: October 2, 2018
 Docket Number: 004230-17
Merrill Lynch Credit Corp. v Director, Division of Taxation
Date: October 2, 2018
 Docket Number: 004230-2017
HPT TA Properties Trust v. Bloomsbury Borough
Date: October 1, 2018
 Docket Numbers: 008898-2014, 002900-2015, 001751-2016
HPT TA Properties Trust v. Bloomsbury Borough
Date: September 28, 2018
 Docket Number: 004400-17
North Ave East, LLC v. Elizabeth City
Date: September 24, 2018
 Docket Numbers: 001028-2009, 002206-2010, 000307-2011
North Ave East, LLC v. Elizabeth City
Date: September 21, 2018
 Docket Number: 001028-09
Michael T. Sherman v. City of Ventnor
Date: September 14, 2018
 Docket Number: 012930-2017
MICHAEL T. SHERMAN v. CITY OF VENTNOR
Date: September 13, 2018
 Docket Number: 12930-17
Township of Gloucester v. Lakeview Realty Investment Assocs
Date: September 12, 2018
 Docket Number: 006879-2018
Township of Gloucester v. Lakeview Realty Investment Assocs.
Date: September 11, 2018
 Docket Number: 006879-18
Community Bank of Bergen County v. Borough of Maywood
Date: September 10, 2018
 Docket Numbers: 000961-2015, 001225-2016, 005776-2017
Community Bank of Bergen County v. Borough of Maywood
Date: September 7, 2018
 Docket Number: 000961-15
Daniel & Debra Koval v. Dir., Div. of Taxation
Date: September 7, 2018
 Docket Number: 009225-2018
Spencer Gifts, LLC v. Director, Division of TaxationSpirit Halloween Superstores, Inc. v. Director, Division of Taxation
Date: September 7, 2018
 Docket Numbers: 012530-2015, 012526-2015
Daniel Debra Koval v. Dir., Div. of Taxation
Date: September 6, 2018
 Docket Number: 009225-18
Spencer Gifts, LLC v. Director, Division of Taxation
Date: September 6, 2018
 Docket Number: 012530-15
Xpedite Systems, Inc. v. Director, Division of Taxation
Date: September 6, 2018
 Docket Number: 018847-2010
Railway Avenue Properties LLC, v. Paterson CityPaterson Charter School for Science and Technology v. Paterson City
Date: September 5, 2018
 Docket Numbers: 014575-2015, 007018-2016, 014599-2015, 007075-2016
Xpedite Systems, Inc. v. Director, Division of Taxation
Date: September 5, 2018
 Docket Number: 018847-10
Railway Avenue Properties LLC, v. Paterson City
Date: September 4, 2018
 Docket Number: 014599-15
VNO 1105 State Hwy 36 L.L.C. by Stop & Shop As Tenant v. Township of Hazlet
Date: August 24, 2018
 Docket Number: 007243-2018
Andrew J. Shechtel v. Director, Div. of Taxation
Date: August 23, 2018
 Docket Number: 000295-2017
VNO 1105 State Hwy 36 L.L.C. by Stop Shop As Tenant v. Township of Hazlet
Date: August 20, 2018
 Docket Number: 007243-18
Levy et al. v. Borough of Deal
Date: August 20, 2018
 Docket Number: 013545-2017
Patricia A. Doherty and James Robert Doherty, Jr. Estate of v. Director, Div. of Taxation
Date: August 20, 2018
 Docket Number: 11661-2016
Levy et al. v. Borough of Deal
Date: August 17, 2018
 Docket Number: 013545-17
Chabad of Old Tappan, Inc. v. Borough of Old Tappan
Date: August 16, 2018
 Docket Number: 012869-2017
Chabad of Old Tappan, Inc. v. Borough of Old Tappan
Date: August 14, 2018
 Docket Number: 012869-17
Mikvah Association v. Township of Teaneck
Date: August 14, 2018
 Docket Numbers: 015784-2014, 012594-2015, 010909-2016, 012807-2017
MIKVAH ASSOC. V. TOWNSHIP OF TEANECK
Date: August 7, 2018
 Docket Numbers: 015784-2014, 012594-2015, 010909-2016, 012807-2017
Mikvah Association v. Township of Teaneck
Date: August 7, 2018
 Docket Number: 015784-2014o Because the subject property is reasonably necessary for the proper and efficient operation of the mikvah, Defendant's motion for summary ...
Red Bank Bor. V. RMD-Meridian Health
Date: July 26, 2018
 Docket Numbers: 00007-2016, 00008-2016
Ronald Bentz v. Township of Little Egg Harbor
Date: July 26, 2018
 Docket Number: 09763-2017
Monmouth Medical Center, Inc. v Director, Division of Taxation
Date: July 3, 2018
 Docket Number: 013542-2017
Metz Family Ltd. Partnership v. Twp. of Freehold
Date: June 29, 2018
 Docket Number: 000877-2018
National Auto Dealers Exchange, LP v. Director, Division of Taxation
Date: June 19, 2018
 Docket Number: 000028-2014
Johnson & Johnson v. Director, Division of Taxation
Date: June 19, 2018
 Docket Number: 013502-2016
Estate of Joan Lee Johnston v Director, Division of Taxation
Date: June 18, 2018
 Docket Number: 010286-2015
Martindale Hubbell, Inc. - C/O Lexis Nexis v. New Providence Borough
Date: June 13, 2018
 Docket Numbers: 001776-2010, 000380-2011, 001947-2012, 001159-2014
Martindale Hubbell, Inc. - C/O Lexis Nexis v. New Providence Borough
Date: June 12, 2018
 Docket Numbers: 001776-2010, 000380-2011, 001947-2012, 001159-2014 This letter constitutes the court's opinion following trial of the loca property tax appeals filed by plaintiff, Martindale Hubbell, Inc. ' C/O ...
Farmland Dairies, Inc. v. Borough of Wallington
Date: June 11, 2018
 Docket Numbers: 9501-14, 4801-15, 2499-16
Gourmet Dining, LLC v. Union Township, et als.
Date: June 1, 2018
 Docket Numbers: 016504-2013, 012334-2014
Raritan Brunswick, L.P., et al. v City of New Brunswick
Date: May 31, 2018
 Docket Number: 007570-2017
Gourmet Dining, LLC v. Union Township, et als.
Date: May 31, 2018
 Docket Number: 016504-13 This shall constitute the court's opinion with respect to Gourmet Dining, LLC ('Gourmet Dining') and Kean University's motion for ...
Raritan Brunswick, L.P., et al. v City of New Brunswick
Date: May 30, 2018
 Docket Number: 007570-17 This opinion decides defendant's motion to dismiss the above captioned complaint.
Margaret Kovacs v. Monroe Township
Date: May 17, 2018
 Docket Number: 013521-2017
Margaret Kovacs v. Monroe Township
Date: May 16, 2018
 Docket Number: 013521-17 This constitutes the court's decision after trial, and it is based on the testimony of plaintiff and defendant's municipal assessor.
St. Elizabeth Hospital/Trinitas Healthcare Corp. v. City of Elizabeth
Date: May 14, 2018
 Docket Numbers: 015624-2011, 015248-2012, 014042-2013, 013679-2014, 013239-2015
St. Elizabeth Hospital/Trinitas Healthcare Corp. v. City of Elizabeth
Date: May 11, 2018
 Docket Numbers: 015624-2011, 015248-2012, 014042-2013, 013679-2014, 013239-2015
Rockland Electric Company v. Director, Division of Taxation
Date: May 1, 2018
 Docket Number: 08111-2016
Gamma-Upsilon Alumni Association of Kappa Sigma, Inc. v. New Brunswick City
Date: April 27, 2018
 Docket Number: 07576-2017
Fulton Partners L.L.C. v City of New Brunswick
Date: April 26, 2018
 Docket Number: 003351-2017
Fulton Partners L.L.C. v City of New Brunswick
Date: April 25, 2018
 Docket Number: 003351-2017o In this opinion, the court addresses the pending issue raised by plainti ff, namely, whether the prior owner of the above captioned property ("Subject") received the Chapt 91 request mailed by the assessor for defendant ("City").
Michael J. Taylor Sr. v. Township of Waterford
Date: April 19, 2018
 Docket Number: 000668-2017
Michael J. Taylor Sr. v. Township of Waterford
Date: April 18, 2018
 Docket Number: 000668-2017 This letter constitutes the court's opinion with respect to trial of tis matter which took place on February 27, 2018.
O’Malley et al. v. Borough of Spring Lake
Date: April 16, 2018
 Docket Number: 008098-2017
MCE Upper Freehold, L.L.C. v. Township of Upper Freehold
Date: April 16, 2018
 Docket Number: 008487-2016
O'Malley et al. v. Borough of Spring Lakee
Date: April 13, 2018
 Docket Number: 008098-2017 This is the court's decision following trial of the above-captioned mater.
MCE Upper Freehold, L.L.C. v. Township of Upper Freehold
Date: April 12, 2018
 Docket Number: 008487-2016o This is the court's decision after a trial on the issue raised in the aove captioned complaint, namely, that the imposition of interest and penalty by defendant ("Township") o$30,701.02 for an alleged late payment of rollback, and fourth quarter 2015 taxes, was improper and inequitable.
MGola et al. v. Director, Division of Taxation
Date: April 9, 2018
 Docket Number: 013476-2016
McCormick v Division of Taxation
Date: April 2, 2018
 Docket Number: 000172-2017
Martin and Kathleen Bjelka v. Borough of Belmar
Date: April 2, 2018
 Docket Number: 008346-2017
WILLIAM MCCORMICK v. DIRECTOR, DIVISION OF TAXATION
Date: March 29, 2018
 Docket Number: 000172-17 In this matter, the corporation, Charley O's, was audited and additional Corporation Business Tax and Sales and Use Tax liability was assessed.
Clover Hill Reformed Church v. Twp. of Hillsborough
Date: March 27, 2018
 Docket Number: 010731-2016
Alcatel-Lucent USA, Inc. v. Township of Berkeley Heights
Date: March 23, 2018
 Docket Numbers: 004598-2014, 007688-2014, 003166-2015, 006661-2015
Infosys Limited of India, Inc. v. Director, Division of Taxation
Date: March 20, 2018
 Docket Number: 012060-2016
MCE Upper Freehold, L.L.C. v. Township of Upper Freehold
Date: March 19, 2018
 Docket Number: 008487-2016
Gourmet Dining, LLC v. Union Twp., Kean University and NJ Education Facilities Authority
Date: March 16, 2018
 Docket Numbers: 12334-2014, 16504-2013
Christopher Mathew Johnson v. Township Of Egg Harbor
Date: March 13, 2018
 Docket Number: 000249-2017
Chimere Moore v. Director, Division of Taxation
Date: March 12, 2018
 Docket Number: 003369-2016
Commerce LTD Partnership v. Township of Maple Shade
Date: March 2, 2018
 Docket Number: 003126-2015
Gramiccioni, Christopher & Deborah v. Township of Wall
Date: March 1, 2018
 Docket Numbers: 008159-2016, 004900-2017
Christian Mission John 316 v. Passaic city
Date: March 1, 2018
 Docket Number: 13203-2013
West Side Community Center v. City of Asbury Park
Date: February 28, 2018
 Docket Number: 008640-2016
National Auto Dealers Exchange, L.P. V. Director, Division of Taxation
Date: February 27, 2018
 Docket Number: 00028-2014
Gulkowitz v. Township of Lakewood
Date: February 27, 2018
 Docket Number: 010324-2017
Gulkowitz v. Township of Lakewood
Date: February 27, 2018
 Docket Number: 010328-2017
Parkih, Harsh P & Desai, Jayan v. Livingston Township
Date: February 27, 2018
 Docket Number: 13603-2016
Kenny v. Township of Toms River Block 1462.14, Lot 17 (1821 Starboard Court)
Date: February 26, 2018
 Docket Number: 010978-2017
Fabricatore v. Township of Toms River Block 192.56, Lot 41.04
Date: February 22, 2018
 Docket Number: 009633-2017
Township of Evesham v.Winton Breen
Date: February 21, 2018
 Docket Number: 010510-2016
Township of Evesham v.Leon H. & Joan A. Kwiatkowski
Date: February 21, 2018
 Docket Number: 010511-2016
Bleier v. Township of Lakewood
Date: February 16, 2018
 Docket Number: 09547-2017
Coefield v. Township of Lakewood
Date: February 16, 2018
 Docket Number: 11200-2017
PORTER, HERBERT R., JR., c/o HOWARD PRESS v. BOROUGH OF ROSELLE BJS ASSOCIATES, c/o HOWARD PRESS v.BOROUGH OF ROSELLE
Date: February 14, 2018
 Docket Numbers: 007285-2009, 015636-2010, 014384-2011, 007284-2009, 015726-2010, 014386-2011
PORTER, HERBERT R., JR. v. BOROUGH OF ROSELLE
Date: February 13, 2018
 Docket Numbers: 007285-2009, 015636-2010, 014384-2011, 007284-2009, 015726-2010, 014386-2011 This is the court's opinion after trial in the above-referenced matters hallenging the local property tax assessments on real property for tax years 2009, 2010, and 2011. For the reasons stated more fully below, the assessments are reduced for tax years 2009 and 2010, and affirmed for tax year 2011.
Sudia Associates, L.L.C. v. City of New Brunswick Block 47, Lot 22.01 (100 Hamilton Street)
Date: February 9, 2018
 Docket Number: 001293-2017
Sudia Associates, L.L.C. v. City of New Brunswick Block 47, Lot 22.01 (100 Hamilton Street)
Date: February 8, 2018
 Docket Number: 001293-2017 This opinion decides defendant's motion to dismiss the abovecaptioned omplaint on rounds plaintiff failed to respond to the tax assessor's request for income anexpense information pursuant to N.J.S.A. 54:4-34 (commonly known as Chapter 91) as to the above capt ioned property ('Subject'), located in defendant ('City'). Plaintiff contends that it had goodeph Palombit, Esq. cause to send a lat response, which was that its 'taxes and audit for calendar year 2015' would not be completed a Associates, L.L.C. v. City of New Brunswick fice that a response beyond the 45-day limit was 'no big deal.
George Street Holdings, L.L.C. v. City of New Brunswick Block 8, Lot 4.01 (335 George Street)
Date: February 6, 2018
 Docket Number: 001267-2017
The Easton, L.L.C. v. City of New Brunswick Block 55, Lot 2.02 (75 Easton Avenue)
Date: February 6, 2018
 Docket Number: 001273-2017
Camamis Family, L.P. v. City of New Brunswick Block 596.02, Lot 5.03 (720 Somerset Street)
Date: February 6, 2018
 Docket Number: 007420-2017
Intravaia Management Corp. v. City of New Brunswick Block 19, Lot 8 (99 Bayard Street)
Date: February 6, 2018
 Docket Number: 007431-2017
Suydam St Property Assemblage, L.L.C. v. City of New Brunswick
Date: February 6, 2018
 Docket Number: 007432-2017
Camamis Peter & Debra v City of New Brunswick Block 186, Lot 19.01 (304 Handy Street)
Date: February 6, 2018
 Docket Number: 007437-2017
Alansuh L.L.C. v. City of New Brunswick Block 19, Lot 5.01 (93 Bayard Street)
Date: February 6, 2018
 Docket Number: 007438-2017
Camamis Family, L.P. v. City of New Brunswick Block 597.01, Lot 1.01 (1160 Somerset Street)
Date: February 6, 2018
 Docket Number: 007530-2017
Arthur Copcutt o/b/o Highland Farm Estates, LLC v. Mansfield Township
Date: February 6, 2018
 Docket Number: 008351-2017
George Street Holdings, L.L.C. v. City of New Brunswick
Date: February 5, 2018
 Docket Number: 001267-17 This opinion decides plaintiff's motion to vacate this court's prior Oer dated October 30, 2017, under R. 4:50-1(f).
George Street Holdings, L.L.C. v. City of New Brunswick
Date: February 5, 2018
 Docket Number: 001267-2017 This opinion decides plaintiff's motion to vacate this court's prior Oer dated October 30, 2017, under R. 4:50-1(f).
The Easton, L.L.C. v. City of New Brunswick Block 55, Lot 2.02 (75 Easton Avenue)
Date: February 5, 2018
 Docket Number: 001273-2017 This opinion decides plaintiff's motion to vacate this court's priorOer dated October 30, 2017, under R. 4:50-1(f).
Fulton Partners L.L.C. v City of New Brunswick Block 300, Lot 2
Date: February 5, 2018
 Docket Number: 003351-2017
Bleier v. Township of Lakewood
Date: February 5, 2018
 Docket Number: 009547-2017
Coefield v. Township of Lakewood
Date: February 5, 2018
 Docket Number: 011200-2017
Intravaia Management Corp. v. City of New Brunswick Block 19, Lot
Date: February 2, 2018
 Docket Number: 007431-17o
Intravaia Management Corp. v. City of New Brunswick Block 19, Lot 8 (99 Bayard Street)
Date: February 2, 2018
 Docket Number: 007431-2017 This opinion decides defendant's motion to dismiss the above-captioned omplaint on grounds plaintiff failed to respond to the tax assessor's request for income an expense information apursuant to N.J.S.A. 54:4-34 (commonly known as Chapter 91) as to the above-captioned proper ('Subject') located in defendant ('City'). Plaintiff contends that its non-rnse was because the Chapter 91 request was confusing, and further that the Chapter 91 motion is an affirmative defense, which if not pled affirmatively in an answer, is deemed to have been waived.
Parikh, Harsh P & Desai, Jayani P v. Livingston
Date: January 30, 2018
 Docket Numbers: 013603-2016, 013605-2016
East Gate Business Center v.Township of Mt Laurel
Date: January 30, 2018
 Docket Numbers: 014519-2010, 009721-2011, 009665-2012
416 Route 10 Associates v. East Hanover Township
Date: January 26, 2018
 Docket Numbers: 007748-2010, 008742-2011, 008615-2012, 001169-2013, 008219-2014, 007860-2015
Parikh, Harsh P & Desai, Jayani P v. Livingston
Date: January 25, 2018
 Docket Number: 013603-2016o This is the court's decision regarding taxpayers' motion for summary judgment seeking to invalidate two added assessments imposed on their property.
416 Route 10 Associates v. East Hanover Township
Date: January 23, 2018
 Docket Number: 007748-2010o This letter opinion constitutes the court's determination after trial of the direct appeals filed by the plaintiff, 416 Route 10 Associates ('Associates'), challenging the 2010, 2011, 2012, 2013, 2014, and 2015 property tax assessments1 of its property located within the defendant municipality, East Hanover Township ('Township'), commonly known as 416 Route 10, East Hanover, Morris County, and designated by the taxing district as Block 103, Lot 3.01 ('Subject Property').
ML Plainsboro Ltd Partnership/Gomez v.Township of Plainsboro
Date: January 16, 2018
 Docket Numbers: 002348-2005, 001620-2006
ML Plainsboro Ltd Partnership/Gomez v. Township of Plainsboro
Date: January 15, 2018
 Docket Number: 002348-2005o This is the court's opinion with respect to plaintiff's motion at the close of trial to strike the opinions of the subject property's true market value offered by defendant's expert. For the reasons stated more fully below, plaintiff's motion is denied, in part, and denied without prejudice, in part.
Township of Freehold v. CentraState Healthcare Services, Inc., CentraState Healthcare Services, Inc. v. Township of Freehold
Date: January 9, 2018
 Docket Numbers: 000047-2016, 000048-2016, 002998-2016, 007636-2016
ML Plainsboro Ltd Partnership/Gomez v.Township of Plainsboro
Date: January 9, 2018
 Docket Numbers: 002348-2005, 001620-2006
Township of Freehold v. CentraState Healthcare Services, Inc
Date: January 5, 2018
 Docket Number: 000047-2016o In its prior motions for partial summary judgment, the Township had maintained that the above captioned property is ineligible for local property tax exemption under N.J.S.A. 54:4-3.6. This was because its owner, CentraState Healthcare Services, Inc. the other party herein, is not a non-profit entity, but is organized as a domestic for-profit corporation under Title 14A of the New Jersey statutes.
The Senior Citizens Center of the Ukrainian Orthodox Church of St. Volodimir v.Township of Franklin
Date: January 3, 2018
 Docket Numbers: 014516-2010, 006806-2011, 014852-2012, 003675-2013, 006423-2014, 007971-2015, 006605-2016
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