Hoagland Longo Secures Victory for Morristown Township in Property Tax Exemption Case

Hoagland Longo attorneys Emil H. Philibosian and Shaun S. Peterson secured a victory on behalf of Morristown Township in a property tax exemption case. On July 24, 2024 in Town of Morristown v Morris County Board of Taxation, the New Jersey Tax Court denied the Board's motion for summary judgment, allowing Morristown's challenge to the 2024 final Morris County equalization table to proceed.

The case arose after Morristown’s tax assessor mistakenly included an added assessment for a property that was exempt under a Long-Term Tax Exemption Financial Agreement. This error resulted in an incorrect tax ratio and an excessive county tax burden on Morristown. In response, the Morris County Board of Taxation moved for summary judgment, arguing that Morristown's failure to object to the preliminary equalization table precluded it from challenging the final table.

Emil and Shaun successfully argued that there is no statutory requirement for a taxing district to object to the preliminary table as a precondition for filing a complaint with the court. The court concurred, stating that the statutory language did not mandate such a precondition and that the issue of whether the defendant’s adoption of the final table was arbitrary and capricious required further examination.

The court's decision underscores the importance of proper judicial review in matters affecting municipal tax assessments and sets a precedent for other municipalities facing similar issues.

For more information, please refer to the published decision in Town of Morristown v Morris County Board of Taxation.