News & Insights

Challenging Non-Residential Development Fees in New Jersey

Pursuant to the Non-Residential Development Fee Act, municipalities are required to impose a non-residential development fee of 2.5% of the equalized assessed value on developments seeking approval. N.J.S.A. 40:55D-8.4(a) establishes two different assessments of the Non-Residential Development Fee, one for new non-residential construction on vacant land and one for structural additions on sites with existing improvements. When the land being developed is vacant, the Non-Residential Development Fee is 2.5% of the equalized assessed value of land and improvements of the final development. When the land being developed has existing improvements, the Non-Residential Development Fee is 2.5% of the equalized assessed value of the new improvements only; the equalized assessed value of the land and improvements existing at the time a construction permit was sought are excluded from the calculation of the fee. ...read more

A New Twist on Tax Fights: Businesses Learn Towns Can Seek Reassessments

A. Paul Genato, Associate in Archer & Greiner's office in Princeton, N.J., was quoted in NJBIZ, “A new twist on tax fights: Businesses learn towns can seek reassessments”   ...read more

Alex Genato Appointed Committee Vice Chair in the ABA Real Property, Trust & Estate Law Section

Archer is pleased to announce that partner Alex Genato has been appointed vice chair of the Property Tax Committee of the Land Use and Environmental Group in the Real Property, Trust and Estate Law Section of the American Bar Association. He will serve a one-year term. ...read more

Three Archer Attorneys Reappointed to N.J. Supreme Court Committee on Tax Court

Archer attorneys Alex Paul Genato, Jeffrey M. Gradone and William T. Rogers, III have been reappointed to serve as members of the N.J. Supreme Court Committee on Tax Court for its 2020-2022 term, effective September 1. ...read more

Alex Paul Genato Installed as Chair of NJSBA’s Taxation Law Section

Alex Paul Genato, a Partner in Archer’s Princeton office, was recently installed as Chair of the New Jersey State Bar Association's Taxation Law Section at the organization’s Annual Meeting and Convention in Atlantic City on May 19th. Mr. Genato will serve a one-year term. The Taxation Law Section studies and disseminates information on developments in tax law, and provides a forum for discussion of tax policy issues by professionals and elected/appointed officials. Mr. Genato also served on the faculty for “Advanced Topics in Property Taxation,” a continuing legal education seminar at the Annual Meeting. ...read more

Preparing Your Witness to Testify: Battle Tested Strategies, Tactics and Options to Stay One Step Ahead of the Opposition

Partner Alex Genato will be one of the panel speakers for the seminar, “Preparing Your Witness to Testify: Battle Tested Strategies, Tactics and Options to Stay One Step Ahead of the Opposition,” one of the sessions included in the 2024 IPT Property Tax Symposium. Tax professionals widely recognize IPT's Property Tax Symposium as the year's leading property tax education program because it offers new and varied perspectives on a wide array of topics highly relevant to those in property taxation.  The conference runs November 10-13. ...read more

Alex Paul Genato to Serve as Speaker at the 2024 ABA/IPT Advanced Tax Seminars

Alex Genato, Archer Real Estate Tax Appeal Partner, be speaking on a panel at the 2024 ABA/IPT Advanced Tax Seminars in New Orleans from March 11-15, 2024. Panel information is as follows: ...read more

Alex Genato to Present at the American Bar Association's Section of Real Property, Trust and Estate Law CLE

Archer partner, Alex Genato, will present at the the American Bar Association's Section of Real Property, Trust and Estate Law CLE seminar titled, Weaponizing Highest and Best Use in Tax Appeals, being held on Wednesday, October 18th. When: Wednesday, October 18th 1:00 - 1:30 PM Where: Online Webinar What: The Highest and Best Use of a property is the foundation upon which every appraisal rests. However attorneys and appraisers often overlook how the specific definition of HBU affects the choice of comparable properties, the establishment of market or actual rent, and the determination of capitalization rates. This webinar will sharpen the thought given to properly defining HBU in forensic appraisals. It is a practical seminar directed to those who litigate municipal tax appeals. The ABA will seek 1.5 hours of CLE credit in 60-minute states, and 1.8 hours of CLE credit for this program in 50-minute states. Credit hours are estimated and are subject to each state's approval and credit rounding rules. Please visit www.americanbar.org/mcle for general information on CLE at the ABA. To register, please click here: ...read more