Credit: Andy Dean Photography / stock.adobe.com Appellate Division 'Essentially Overturned Foreclosure Tax Law' With This Opinion
"In light of the implication of the clear constitutional ruling in 'Tyler,' that the forfeiture of a property owner's equity above the tax amount owed constitutes a prohibited taking, we now review New Jersey's TSL statutory framework," Judge Lisa Perez Friscia wrote for the court. "We are guided by the United States Supreme Court's charge that 'the taxpayer must render unto Caesar what is Caesar's, but no more.'"
December 07, 2023 at 06:41 PM
5 minute read
In a tax sale foreclosure appeal, the Appellate Division concluded that the Chancery Division did not err in ultimately dismissing a plaintiff's suit in light of the U.S. Supreme Court's recent decision in Tyler v. Hennepin County, which declared a taxing authority's confiscation of a property owner's equity a violation of the Fifth Amendment Takings Clause.
The defendant in the case, Alessandro Roberto, owned a mixed-use property in Paterson where he failed to pay his municipal sewer tax bills in 2010 and 2016. The plaintiff, 257-261 20th Avenue Realty, purchased three property tax sale certificates for $606. Eleven years after the last tax sale certificate was purchased, 257-261 commenced a tax sale foreclosure and obtained a final judgment for $32,973.15, according to the opinion.
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