Local Property Tax Roundtable with the New Jersey Tax Court
Date: Dec 11, 2025 10:00 a.m. – 3:15 p.m.
Location: New Jersey Law Center, New Brunswick, and Online
Member Price: $203.00
Non-Member Price: $254.00
Section Price: $0.00
Areas of Law: Taxation
Earn up to 5.4 credits! (More Information)
Keynote
Moderator
- Matthew Erickson, Esq.
- McKirdy, Riskin, Olson & Dellapelle, P.C., Morris Plains
Presenters
- Hon. Joseph M. Andresini, P.J.T.C. (on recall)
- New Jersey Tax Court
- Hon. Michael Gilmore, JTC
- New Jersey Tax Court
- Hon. Joshua D. Novin, JTC
- New Jersey Tax Court
- Hon. Mala Sundar, P.J.T.C.
- New Jersey Tax Court
- Kevin Esposito
- Morristown Tax Assessor
- Thomas G. Smith, Esq.
- Law Offices of Thomas G. Smith, PC, Northfield
- John W. Zipp, Esq.
- Zipp & Tannenbaum, LLC, Edison
Hon. Mala Sundar, PJTC
New Jersey Tax Court
Tax practice can be complicated, especially when you find yourself in tax court. Who better to give you guidelines than a panel full of judges, knowledgeable tax attorneys, and other tax experts? This seminar will provide even experienced attorneys with invaluable insight from a judicial perspective. This is truly a can’t miss program for every attorney with a tax practice or is considering one!
Program Agenda:
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9:50 | Introduction - Hon. Mala Sundar, P.J.T.C.
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10:05 | Segment One - Highest & Best Use (“HBU”)
- General overview of the four factors, each of which must be satisfied
- American Cyanamid Co. v. Wayne Twp., 17 N.J. Tax 542 (Tax 1998), aff’d, 19 N.J. Tax 46 (App. Div. 2000)
- Impact of market trends
- Ethical considerations - diligent research (e.g., zoning) and review of appraisal reports
- Q&A -
11:30 | Segment Two: Added/Omitted/Omitted-Added Assessments/Reverse Appeals
- General overview
- Ethical considerations
- Q&A
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12:30 | Lunch
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1:00 | Segment Three – Medication in Tax Court
- Overview
- Types of cases mediated
- Process for requesting mediation
- Requirements during mediation
- Ethical considerations – (confidentiality)
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1:30 | Segment Four – Issues For/During Trial; Trial Strategy
- Review of appraisal reports - What do courts generally focus upon in an appraisal report?
- Witness credibility issues
- Can an assessor be a fact witness to explain the assessment they set?
- Can an assessor be an expert witness?
- Ethical considerations (Attorney Obligation; Witness “prep;” assessor’s involvement; expert’s role in litigation/settlement).
- Q&A -
3:00 | Closing remarks
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3:30 | Adjourn
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