The New Jersey Judicisary is providing free copies of active case records to New Jersey attorneys and pro se litigants whose case files have been lost or damages as a result of Hurricane Sandy. More information can be found on the New Jersey Judiciary website http://www.judiciary.state.nj.us/
Archive for the ‘Miscellaneous’ Category
With many individuals and businesses experiencing various degrees of loss due to the recent hurricane, from minor interruptions to total devastation, the IRS and New Jersey Division of Taxation are providing relief in the form of filing deadlines. For example, the IRS has postponed many filing and payment deadlines until February 1, 2013. More details of these filings are available on the IRS website (see below). Further, Governor Christie approved relief for tax filing deadlines for businesses still reeling from the impact of the storm. Specifically, any tax filings due on October 30, 2012 and October 31, 2013 are now due on November 14, 2012. The relief applies to all New Jersey counties. The following links may be of assistance to you:
Please also remember that many companies are willing to provide credits for loss of service during the storm. However, many of those companies are requiring that you call and ask for such a credit. Please remember to call your utility company as well as your cable/internet provider to see if you can receive such a credit.
We are hopeful that our clients and their families are safe after this monumental storm. However, we are well aware that there are many individuals/businesses that are suffering insurmountable losses and who may be left thinking how they can recover after such a devastating loss to their homes and/or businesses. A good starting point is insurance policies which should be reviewed for coverage assistance (including business interruption coverage, if applicable), as well as any leases, contracts and other documents which may provide guidance in a situation like this. If you did not have this type of coverage before the storm, we need to be sure that you have it now. We are here to assist you with any of your needs. Do not hesitate to call any of our attorneys to help guide you through any needs after the storm.
Please feel free to contact us with any questions on Hurricane Sandy relief or otherwise.
TAX EXEMPTIONS REINSTATED FOR GROUP HOMES
FOR THE MENTALLY DISABLED
In our winter 2010 Legal Update, we reported on a state tax court decision eliminating real property tax exemptions for certain private, not-for-profit companies.
In the case of Advance Housing Inc. versus Township of Teaneck, a New Jersey Appellate Court has reversed the State Court determination, finding that a non-profit organization that provides housing and counseling services to people with psychiatric disabilities should be granted property tax exemptions. The Court reviewed the New Jersey Statutes Section 54:4-3.6 dealing with the definition of a charitable organization that is exempt from property taxation.
The lower Tax Court Judge had stated that the company has no “institutional aspect”, has no “hospital purpose”, and he found it significant that the people residing in the housing are not required to undergo counseling. The Appeals Court addressed the Tax Court ruling by stating “To the extent he meant that the services had to be provided in an ‘institutional setting’ we disagree”, and the Appeals Court was not troubled by the fact that the company also provides counseling and supportive services to others who are not residents of the group home.
These cases are always fact sensitive. The Tax Court ruling that has been reversed was a particularly troublesome ruling. As we reported in our Legal Update article, the State has incentivized institutions to place more residents in local group home settings, by shutting down many of the institutions! Bona fide group homes that provide these services cannot exist if they are required to pay real property taxes. With all due respect to the Tax Court Judge, we think the Appellate Court got this one right.
Stuart D. Liebman, Esq.
Extension of Nonresidential Development Fee Moratorium
On August 24, 2011 Acting New Jersey Governor Kim Guadagno signed into law legislation which extends the moratorium on requiring developers to pay a nonresidential development fee to those projects which obtain final approval prior to July 1, 2013 provided a construction permit is issued before January 1, 2015. As you may recall, this was a state-mandated fee which was meant to provide municipalities with the means to provide affordable housing. Since the initial moratorium expired on June 30, 2010, the legislation also retroactively applies to those projects which were approved since July 1, 2010. For those projects which have already paid the nonresidential development fee, a claim for a refund must be submitted, in writing, by December 22, 2011 to the governmental body in which the original payment was made.
If you believe that your project is entitled to such a refund it is imperative that you contact our firm immediately. The reason being that any portion of your development fee already spent on affordable housing projects is not entitled to a return.
Please feel free to contact our office to discuss your particular approval in greater detail.
Andrew S. Kohut, Esq.