Greenblatt v. Englewood City
26 N.J. Tax 41
N.J. Tax Ct.2010Background
- Lesley F. Greenblatt owns a single-family home on 0.49-acre lot at 50 Walnut Court, Englewood (Block 1601, Lot 8.01).
- 2009 subject-property land and improvement assessments totaled $670,300 and $550,600 respectively, for a total $1,220,900; Ch. 123 ratio was 95.63%.
- Greenblatt challenged the 2009 assessment before the Bergen County Board of Taxation, which affirmed the assessment on June 29, 2009.
- Greenblatt timely appealed to the Tax Court; trial occurred November 10, 2010, with two experts (one for the plaintiff, one for the defendant) presenting valuation testimony.
- Subject property is a 2-story colonial with attic, renovated in 2005, with contested gross living area (GLA) measurements: plaintiff’s expert 4,197 SF, defendant’s 3,743 SF, due in part to contested attic/game room space.
Issues
| Issue | Plaintiff's Argument | Defendant's Argument | Held |
|---|---|---|---|
| Presumption of correctness overcome? | Plaintiff argues sufficient evidence overcomes presumption. | Defendant contends evidence fails to overcome presumption. | Yes; presumption overcome; court may independently determine value. |
| Appropriate valuation method? | Market approach with four comparables; weight on market data. | Relies on three local sales; market approach acceptable. | Court rejects both parties’ approaches due to substantiation gaps. |
| Reliability of estate/e-state sales as comparables? | Estate sales were arm’s-length; listed on MLS; not inherently non-market. | Estate sales deemed non-usable by assessor for Director’s study. | Sales two and three considered competent market data; not excluded from consideration. |
| Adequacy of adjustments and foundation for adjustments? | Adjustments supported by market data; some no explicit basis provided. | Adjustments lack documented methodology; insufficient support. | Both experts’ adjustments lack a proper factual foundation; court rejects their adjustments. |
Key Cases Cited
- MSGW Real Estate Fund, LLC v. Borough of Mountain Lakes, 18 N.J.Tax 364 (N.J. Tax 1998) (presumption of validity in tax assessments; burden on taxpayer to overcome)
- Pantasote Co. v. City of Passaic, 100 N.J. 408 (1995) (overcoming presumption requires cogent evidence; value as of operative date)
- Powder Mill, I Assocs. v. Township of Hamilton, 3 N.J.Tax 439 (Tax 1981) (authority for presumption framework)
- Byram Twp. v. Western World, Inc., 111 N.J. 222 (1988) (presumption of correctness applies to assessment quantum)
- Transcontinental Gas Pipe Line Corp. v. Township of Bernards, 111 N.J. 507 (1988) (presumption persists unless value rationale defective)