Real Property Tax Appeals

Pearlman & Miranda’s Real Property Tax Appeals practice encompasses all aspects of local property taxation. Our attorneys have extensive experience in litigating complex real estate tax appeal cases involving businesses, including, but not limited to, office complexes, hotels, manufacturing facilities, general industrial and warehouse properties, power generation plants, regional malls, retail centers, warehouses, apartment complexes, data centers, condominiums and golf courses. We effectively counsel and advise developers, institutional owners, and lenders on the real property tax implications of the purchase and sale of real estate, which includes providing real property tax projections as part of deal due diligence.

The Real Property Tax Appeals Practice Group, led by Mike Caccavelli, has handled a multitude of property tax exemption matters involving religious, educational, charitable, hospital, assisted living and nursing home exemption issues, as well as farmland assessment and farmland roll-back tax issues. Caccavelli also has particular expertise with respect to casino property tax appeals, having served as lead trial counsel for the municipality of Atlantic City in a real estate tax appeal filed by the Sands Casino Hotel, which was the first published case in the nation to comprehensively address casino valuation.

Representative Reported Cases:

City of Atlantic City v. Ace Gaming, LLC, 23 N.J. Tax 70 (Tax 2006)
Center For Molecular Medicine and Immunology v. Township of Belleville, 357 N.J. Super. 41
(App. Div. 2003)
AHS Hosp. Corp. v. Town of Morristown, 25 N.J. Tax 374 (Tax 2010)
Mesivta Ohr Torah of Lakewood v. Township of Lakewood, 24 N.J. Tax 314 (Tax 2008)
Vision Mortg. Corp., Inc. v. Patricia J. Chiapperini, Inc., 156 N.J. 580 (1999)
1145 Towbin Ave., LLC v. Lakewood Tp., 2012 WL 4465371 (N.J. Tax 2012)
ARE-279 Princeton Rd. v. Twp. of E. Windsor, 2016 WL 2604839 (N.J. Tax 2016)
3 University Plaza SPE, LLC v. Hackensack City, 32 N.J. Tax 494 (N.J. Tax 2022)

Eminent Domain

There are certain limited circumstances in which the government may take private property for public use. Pearlman & Miranda’s experienced attorneys have helped our clients understand their rights and take action to protect and preserve their interests when faced with the governmental action of eminent domain or the governmental taking of private property. Because of our knowledge in the laws governing eminent domain, as well as in New Jersey real estate values, we successfully represent property owners to obtain just compensation.

Representative Reported Cases: