Tax Assessor's definition of "Neighborhood"

[fpirz]

I'm in the process of appealing my real estate tax assessment here in NJ.
I live in a 55 and over retirement community. The community is relatively
new (5 yrs old) and not yet finished construction so there are few re-sales
to use as comparables. The builders sales are all at a premium.
I've been able to find similar homes (sqft, lot size, etc) in other 55+
communities nearby in my town. The tax assessor, however, has told me
that he's going to disqualify my comparables because they are not in
the same "neighborhood". His definition is apparently that they must be
from my 55+ community and no other. The homes I've chosen are mostly
from a 55+ premium golf community (with it's own golf course) nearby.

To me, it seems that the assessor's definition is self serving, arbitrary
and capricious. Are there any legal arguments that can be used to prevent
him from using that definition of "neighborhood" and disqualifying my
appeal and that of my neighbors. About 50 of us have filed appeal forms.

Frank

 

[seniorjudge]

Q: Are there any legal arguments that can be used to prevent
him from using that definition of "neighborhood" and disqualifying my
appeal and that of my neighbors. About 50 of us have filed appeal forms.

A: "To me, it seems that the assessor's definition is self serving, arbitrary
and capricious." That's the start of a good legal argument; although I am not quite sure what you mean by "self-serving".

 

[fpirz]

Tax Assessor's definition of "Neighborhood" Reply to Thread

Let me re-phrase the question.
"Are there any legal precedents that can be used to prevent the assesor
from using his definition of "neighborhood" and disqualifying my
appeal and that of my neighbors?"
Is there a generally accepted definition?

I consider his definition self-serving since, if he can use it, he can
avoid deciding appeals on merit and substitute an arbitrary "technicality".

Frank

 

[seniorjudge]

Ask the assessor what statute he is using to define "neighborhood".

 

[fpirz]

Tax Assesor Statute

He might not have a statute. He might not need one.
Let's presume he's a professional appraiser, or at least has the
qualifications. Since he's the appointed official, he's right until
proven wrong. He may be relying on "professional experience"
even if it seems arbitrary (to me).
A case where a tax assessor was overruled, on this kind of
issue, would be helpful.

Thanks for the pointers.
Frank