NOT FOR PUBLICATION WITHOUT APPROVAL OF THE TAX COURT COMMITTEE ON OPINIONS CIMINO , J.T.C. INTRODUCTION In this matter, the corporation, Charley O's, was audited and additional Corporation Business Tax and Sales and Use Tax liability was assessed. The individual plaintiff taxpayers, William and Patricia McCormick were then assessed for additional Gross Income Tax based upon the Charley O's audit. The McCormicks are shareholders of Charley O's. Charley O's timely appealed the assessment...
DeALMEIDA , P.J.T.C. The question before the court is whether a residence in Lakewood Township qualifies for an exemption from local property taxes as a parsonage occupied by an officiating clergyman within the meaning of N.J.S.A. 54:4-3.6. There is no dispute that plaintiff, a religious corporation, owns the residence, and that the home is occupied by a rabbi who officiates at religious services for plaintiff's congregation. The dispute arises from the decision of the municipal tax...
NOVIN , J.T.C. This shall constitute the court's opinion following trial of the local property tax appeals in the above-referenced matters. VBV Realty, LLC ("plaintiff") challenges the 2011, 2012 and 2013 local property tax assessments on an improved parcel of property located in the Township of Scotch Plains ("defendant"), County of Union and State of New Jersey. For the reasons stated more fully below, the court affirms the 2011, 2012 and 2013 tax year assessments and dismisses...
DeALMEIDA , P.J.T.C. On June 29, 2009, the Legislature enacted a statute imposing for the first time in the State's history New Jersey gross income tax on New Jersey lottery winnings. The statute provides that it is effective as of June 29, 2009 and applies to all tax years beginning on or after January 1, 2009. In an opinion issued today in a companion case, Milligan v. Director, Div. of Taxation, 29 N.J.Tax 381 , 2016 WL 5395696 (Tax 2016), this court held, among other things, that...
NOVIN , J.T.C. This constitutes the court's opinion on plaintiff's motion for partial summary judgment and defendant's cross-motion to compel plaintiff to provide discovery and a trial-ready appraisal report. These appeals challenge the property tax assessments on improved real property which has been contaminated by years of industrial activity. By order dated September 25, 2015, the above-matters were consolidated for discovery and trial pursuant to R. 8:8-3(a). As the parties begin...
SUNDAR , J.T.C. This is the court's decision regarding plaintiff's summary judgment motion in connection with its complaints for tax years 2013 and 2014 whereby plaintiff (the "Turnpike") challenged the local property tax assessments imposed upon property it owns, identified as Block 6, Lots 6, 7, 10, 11.01; Block 7 Lots 1, 2 (collectively the "Subject") and located in defendant municipality ("Township"). The Turnpike maintains that the Subject is tax exempt both under its enabling statute,...
DeALMEIDA , P.J.T.C. This is the court's opinion with respect to plaintiff Seaboard Landing, LLC's ("Seaboard") request for relief pursuant to N.J.S.A. 54:51A-8, commonly known as the Freeze Act. Specifically, Seaboard requests entry of Judgments reducing the assessments on the subject property for tax years 2009, 2010 and 2013. For the reasons more fully explained below, the court concludes that Seaboard is entitled to Freeze Act relief for tax year 2013. The court also concludes,...
DeALMEIDA , P.J.T.C . This is the court's opinion after trial in the above-referenced matters challenging the local property tax assessment on plaintiff's real property for tax years 2010 and 2011. For the reasons stated more fully below, the assessment for each year is reduced to a nominal amount. The subject property is a small, vacant parcel contaminated with toxic compounds as the result of now-abandoned industrial activities undertaken on the property for many years. The parcel...
SUNDAR , J.T.C. This opinion partially decides the parties' respective summary judgment motions. Plaintiff ("Turnpike") contends that defendant's imposition of roll-back taxes on properties the Turnpike acquired for purposes of mitigating certain wetlands it was impacting due to a widening project is improper as a matter of law. It argues that it meets all the three requirements of N.J.S.A. 54:4-23.8 for a roll-back tax exemption because (i) it is a "local government unit," (ii) which...
BIANCO, J.T.C. This opinion constitutes the court's decision with respect to the Motion for Summary Judgment filed by the defendant, the Director of the Division of Taxation (the "Director"), relating to the Gross Income Tax-Employer Withholding ("GIT-ER") taxes assessed to plaintiff, Daniel P. McGlone ("Mr. McGlone"), as a responsible person of T.J. McGlone & Co., Inc. (the "Company") for tax years 1988, 1989, and 1990. For the reasons set forth below, the Director's motion is granted. Facts...
SUNDAR , J.T.C. In its opinion of February 14, 2014 addressing the parties' summary judgment motions, this court had concluded that Plaintiff ("Turnpike") did not fit within the definition of a "local government unit" for 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 purposes." The court thereafter asked the parties to brief whether the Turnpike could or...
SUNDAR, J.T.C. Defendant ("Taxation") moved for summary judgment contending that plaintiff ("J & J") is liable for use tax on its out-of-state purchases of parts which are shipped to J & J in New Jersey and assembled as pretzel warmers/display cases ("Warmers") by J & J in New Jersey. J & J cross-moved for summary judgment maintaining that the tax does not apply because (1) the Warmers are merely stored and/or withdrawn from storage before they are sold or distributed to J & J's out-of-state...
SUNDAR, J.T.C. This is the court's opinion in connection with the above captioned matters. Plaintiffs challenge the assessments imposed by defendant Township of Belleville ("Belleville") upon property located at 86 Lavergne Street, designated as Block 2401, Lot 2 ("Subject") for tax years 2008, 2009, 2010, and 2011. The assessments for tax years 2008 through 2010 were as follows: Land $ 1,664,000 Improvements $ 241,800 __________________________ TOTAL $ 1,905,800 The...
SUNDAR, J.T.C. This opinion rules on the parties' respective motions for summary judgment as to this court's subject-matter jurisdiction for tax years 2009 and 2010. Based on the facts in evidence, and for the reasons more fully explained below, the court finds that the incorrect mailing addresses used on the 2009 notices of assessment were not sufficient bases to excuse plaintiffs' failure to timely challenge those assessments in the Tax Court. Further, plaintiffs did not appeal their 2010...
DeALMEIDA, P.J.T.C. The first question before the court is whether the amount charged by an electric public utility for the distribution of electricity through the local distribution infrastructure to a consumer is subject to sales tax. For the reasons explained more fully below, the court concludes that the amount charged for the distribution of electricity through the local distribution infrastructure to a consumer is subject to sales tax as receipts from the "the transportation or...
NOT FOR PUBLICATION MALA NARAYANAN, Judge. Dear Counsel: This letter opinion constitutes the court's decision with respect to the above-captioned complaint involving plaintiff's appeal against the local property tax assessment upon her residence. The residence is located at 388 North Maple Avenue, East Orange, designated as Block 130, Lot 24 ("Subject"). For tax year 2010, Defendant ("East Orange") assessed the Subject as follows: Land $135,700 Improvements $126,...
NOT FOR PUBLICATION MALA NARAYANAN, Judge. Dear Counsel: This letter opinion constitutes the court's decision with respect to the above-captioned complaint involving plaintiff's appeal against the local property tax assessment upon her residence. The residence is located at 388 North Maple Avenue, East Orange, designated as Block 130, Lot 24 ("Subject"). For tax year 2010, Defendant ("East Orange") assessed the Subject as follows: Land $135,700 Improvements $126,...
BIANCO, J.T.C. This matter comes before the Tax Court on motion by plaintiff, Fifth Roc Jersey Associates, L.L.C. ("Fifth Roc"), to invalidate its 2009 added assessment through an application of N.J.S.A. 54:51A-8 ("the Freeze Act") and compel a refund from defendant, Town of Morristown ("Morristown"), for the overpayment of taxes on its 2009 regular assessment. For the reasons more specifically set forth herein, Fifth Roc's motion is granted. A brief recitation of the procedural history is...
