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What Commercial Property Owners & Taxpayers Should Know About Filing a New Jersey Property Tax Appeal in 2026

By Michael J. Coskey & Thomas J. Denitzio, Jr. on February 10, 2026
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Commercial property owners, including healthcare entities, can learn more about the process for filing a 2026 property tax appeal and related deadlines in this Client Alert from our real estate team.

Photo of Michael J. Coskey Michael J. Coskey

Partner, Real Estate and Redevelopment & Land Use

Mike represents public and private sector clients in a broad range of real estate and land use matters and litigation, including the development and redevelopment of real estate and the acquisition, disposition and leasing of…

Partner, Real Estate and Redevelopment & Land Use

Mike represents public and private sector clients in a broad range of real estate and land use matters and litigation, including the development and redevelopment of real estate and the acquisition, disposition and leasing of commercial and multi-family residential properties. He appears on behalf of clients before municipal land use boards and governing bodies in land use and zoning disputes and has experience overseeing complex title issues and drafting easements, restrictive covenants, and other operational and organizational documents on behalf of business and property owners, as well as municipal entities.

Mike provides counsel on the implementation of redevelopment law, and on challenges to redevelopment designations including condemnation actions, under New Jersey’s Local Redevelopment and Housing Law (LRHL). He assists clients in obtaining development approvals and land use variances under New Jersey’s Municipal Land Use Law (MLUL). He negotiates and drafts financial agreements (Payment in Lieu of Taxes, or PILOT agreements) under New Jersey’s Long Term Tax Exemption Law.

Mike has significant expertise in complex property tax appeals, guiding clients in full compliance with all procedural requirements and aggressively advocating for a fair and equitable valuation. He advises on valuation and revaluation, exemptions, abatements and farmland assessment qualifications, and in responses to Chapter 91 income and expense requests from municipal tax assessors to the owners of income-producing properties. Mike has successfully negotiated significant reductions in assessments and tax liability on behalf of numerous commercial property owners. He appears on behalf of clients at hearings before the County Board of Taxation and in trials before the New Jersey Tax Court and represents clients in the defense of reverse tax appeals. His experience includes municipal tax appeals involving casinos, office complexes, corporate headquarters, industrial facilities, oil refineries, gas stations, warehouses, hotels, banks, telecommunication facilities, assisted living facilities, nursing homes, apartment buildings and condominiums.

Mike’s experience also encompasses the representation of mortgage lenders and servicers in foreclosure, loan restructuring, and lien priority disputes, and in the defense of affirmative claims brought under the Truth in Lending Act (TILA), Real Estate Settlement Procedures Act (RESPA), Fair Credit Reporting Act (FCRA), and the Fair Debt Collection Practices Act (FDCPA).

Results may vary depending on your particular facts and legal circumstances.

Contact information:

mcoskey@greenbaumlaw.com | 732.476.2690 | vCard | LinkedIn

For more information visit the Greenbaum, Rowe, Smith & Davis LLP website.

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Photo of Thomas J. Denitzio, Jr. Thomas J. Denitzio, Jr.

Of Counsel, Real Estate

Tom represents clients in commercial real estate transactions, including the sale, acquisition, leasing and mortgage financing of commercial, mutli-family, and industrial properties. He also provides representation in commercial property tax appeals, mortgage foreclosures and workouts, tax sale certificate foreclosures…

Of Counsel, Real Estate

Tom represents clients in commercial real estate transactions, including the sale, acquisition, leasing and mortgage financing of commercial, mutli-family, and industrial properties. He also provides representation in commercial property tax appeals, mortgage foreclosures and workouts, tax sale certificate foreclosures and condemnation valuation hearings.

Throughout his career, Tom has counseled local and regional lenders, borrowers, developers, investors, and business owners/operators including closely held business entities on a wide range of legal issues that arise in the transactional context. His experience includes structuring transactions, resolving title and survey issues, analyzing real estate appraisals, implementing Section 1031 like kind exchanges, and negotiating leases, including ground leases, lease extensions and renewals, complex mortgage loans and loan modifications.

Tom assists clients in real estate tax appeals involving commercial properties, including the defense of reverse tax appeals brought by municipalities to increase assessments. He has successfully challenged and reduced property tax liability for numerous commercial property owners throughout New Jersey.

Results may vary depending on your particular facts and legal circumstances.

Contact information:

tdenitzio@greenbaumlaw.com | 732.476.2610 | vCard

For more information visit the Greenbaum, Rowe, Smith & Davis LLP website.

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  • Posted in:
    Real Estate & Construction
  • Blog:
    Healthcare Perspectives
  • Organization:
    Greenbaum, Rowe, Smith & Davis LLP
  • Article: View Original Source

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