Former Mayor DeIorio Among Residents Who Filed Tax Appeals

More and more, tax appeals have become an issue with municipalities, and Roselle Park is no exception. So far this year, $236,527.80  has had to be paid out in the form of a refund check or reduction in tax dues. The latest, and so far largest, round of awarded tax appeals was in the form of Resolution 198-11, which listed 49 properties that successfully filed tax appeals, totaling $153,310.50. That amount was paid from the municipality’s budget – which comes from taxpayers – to those property owners in the form of a final tax quarter bill adjustment.

Among those residents and businesses was Mayor Emeritus Joseph DeIorio.

“I did not file a tax appeal or receive a tax appeal as former Mayor,” Joseph DeIorio stated when asked why he, as the former mayor and current property owner, filed for the appeal which resulted in the lowering of his property taxes by $754.93, “Myself and Thos Shipley, as current property owners, filed a tax appeal based on the laws of the State of New Jersey, because our recent purchase of our home in February of 2010 was less than the assessed value brought to market value on our home. This situation occurred with many others in our community.”

The Mayor Emeritus went on to describe how property taxes – which pay for municipal, school, and county services – are determined in New Jersey through the assessed value of the property (land) and the assessed value of improvements. He stated that the assessed value of improvements is determined as a percentage of market value and as market values change, the percentage or ratio to market value also changes. When extreme changes to the market occur as a result of higher or lower local sales prices, inequities in assessments to other property owners may take place, thereby creating some property owners paying more than what he termed as their ‘fair share’ for local services.

Mr. DeIorio’s property on Larch Street, which was purchased for $265,050 had a 2010 assessment of $76,300 with the 2010 average ratio of 23.46%; this after the property assessment had already been reduced by $10,000 from $86,300 in 2009. The average ratio is used to find the proper assessment after the Union County Tax Court Judge determines the market value.

Mr. DeIorio and Mr. Shipley filed out their tax appeal forms and submitted them to the County Tax Court and Assessor requesting an assessment of $62,180 based on information which used their newly purchased home as the best indicator of current market value plus a listing of comparable sales with like-kind homes in similar neighborhoods.

Upon review of their filed appeal, the municipal tax assessor, Paul Endler,  suggested a reduction to $70,000 of assessed value – $7,820 higher than Mr. DeIorio and Mr. Shipley’s assessment. In the end, the property owners settled for that amount rather than incurring the time and expense of appearing for a hearing before the county Tax Court judge.

“Although the assessment is still above what we feel is more that the market value of our home and therefore paying a higher disproportionate amount in taxes, it is still within range and acceptable to us at this time,” Mr. DeIorio remarked.

Mr. DeIorio, who also owns  a condominium in town did not file file a tax appeal on that property, which could be determined – based on the average ratio used – would not have been successful in a reduction of property taxes for the Mayor Emeritus.

The total amount of the tax appeals filed for resolution 198-11, $153,310.50 actually comes out to a total burden  increase of $259,370.70 for the remaining taxpayers since although the tax appeal is a reduction of the property owner’s total property tax, the municipality is still responsible to pay the full amount of the school, county, open space, and library portions of the tax levy. In this case, an additional $106,060.20 will need to be used to make up for the proportional amount no longer being paid by those who successfully filed a tax appeal.

In the Mayor Emeritus’ case, it is an additional $522.26 over the $754.93 which will have to be paid by the municipality by way of the remaining borough taxpayers to make up for the proportional share that remained for the county, open space, schools, and library after Mr. DeIorio was awarded his tax appeal. With the success of his tax appeal, Mr. DeIorio will be proportionally paying around $9 less in taxes for the Library, where he sits on the Library Board of Trustees as the financial officer.

Along with Mr. DeIorio, Mary Leonard – who is employed as the Borough’s Assistant Treasurer/Bookkeeper – and Julius Robaina – who sits on the Municipal Land Use Board (MLUB) – both filed successful tax appeals under resolution 198-11.

With the governing body approving $12,500.00 the services of a tax appeal attorney, the municipality has paid out $249,027.80 – almost a quarter of a million dollars – to address tax appeals. The major reason for the increase in appeals has to do with the borough not having a townwide revaluation conducted in decades to bring property taxes in-line across the board. Some on council have favored an assessment while others feel it will disproportionately affect seniors who are on a fixed income. In addition to the estimated cost of revaluation (around $300,000), there is the risk that a number of voters will have their property taxes go up after the assessment/evaluation and, in turn, will hold the elected official who approved a revaluation responsible.

But if a townwide revaluation is not performed, tax appeals will continue and the cost to the taxpayers will increase. This will, in turn, mean that  either services and/or labor will be cut in order to pay for salaries or equipment because there will be less money from those who successfully file a tax appeal and a cap on spending put in place by the State.

For a complete list of properties that were awarded a refund/reduction in taxes in Resolution 198-11, please view the table below:

1095621 Faitoute AvenuePerdigoto & Coutinho-Jordao$71,400.00$60,000.00$11,400.00$1,366.06
1132605 Chester AvenueWolkowicki, Jenny$72,700.00$60,000.00$12,700.00$1,521.84
11319600 Laurel AvenueRobaina, Julio$80,000.00$62,500.00$17,500.00$2,097.03
1236440 W. Lincoln AvenueToro, Maricel$89,900.00$80,000.00$9,900.00$1,186.32
1274517 Myrtle AvenueRiccio, Francis $88,700.00$78,700.00$10,000.00$1,198.30
20815432 W. Webster AvenueBonavitacola, E & M$105,100.00$90,000.00$15,100.00$1,809.43
20827.01406 Maplewood AvenueDeGregorio, Blanca & Phil$112,000.00$100,000.00$12,000.00$1,437.96
2106426-428 Seaton AvenuePavese, Susan$168,000.00$130,000.00$38,000.00$4,553.54
30713301 W. Clay AvenueMartino, LLC$148,200.00$117,300.00$30,900.00$3,702.75
3084277 W. Clay AvenueParusso Realty, LLC$123,000.00$103,000.00$20,000.00$2,396.60
31119.01264 W. Clay AvenueFeliciano, Awilda$93,600.00$88,600.00$5,000.00$599.15
3125235 Hawthorne StreetKurtzo, Stephen$59,300.00$50,000.00$9,300.00$1,114.42
3133123 Hawthorne StreetHawthorne Court, LLC$94,500.00$84,500.00$10,000.00$1,198.30
4012.11C7-C Colfax ManorCiuba, J & K$37,500.00$30,700.00$6,800.00$814.84
40211824 Larch StreetDeIorio, Joseph & Shipley, Thos$76,300.00$70,000.00$6,300.00$754.93
40710820 Chestnut StreetBucci, Michael $118,800.00$100,000.00$18,800.00$2,252.80
40911.03708 Pine StreetLissade, Peter & Mireille$108,400.00$100,000.00$8,400.00$1,006.57
42321504 Laurel AvenueLeonard, Mary $82,100.00$77,100.00$5,000.00$599.15
503258 W. Lincoln AvenueLobello, James$70,000.00$63,000.00$7,000.00$838.81
5062138 W. Webster AvenueJGH Realty$70,500.00$55,500.00$15,000.00$1,797.45
5063130 W. Webster AvenueJGH Realty$123,500.00$83,500.00$40,000.00$4,793.20
5064120 W. Webster AvenueJGH Realty$188,600.00$118,600.00$70,000.00$8,388.10
51313310 Chestnut StreetCouto, Candido$73,000.00$63,000.00$10,000.00$1,198.30
5146427 Chester AvenueGramer, Brandon, & Stephan, W.$62,000.00$55,000.00$7,000.00$838.81
60227125 Butler AvenueGonzales, Javier$67,800.00$57,800.00$10,000.00$1,198.30
60421210 Filbert StreetKolbeck, Kevin & Joann$117,000.00$100,000.00$17,000.00$2,037.11
6103307 Westfield AvenueNJ Redevelopers LLC$1,061,500.00$461,500.00$600,000.00$71,898.00
7024.01825 Walnut StreetStamboly, Ronald$122,100.00$112,100.00$10,000.00$1,198.30
7024.02829 Walnut StreetVillani, Gina M.$126,000.00$116,000.00$10,000.00$1,198.30
7024.03831 Walnut StreetVillani, Joseph$126,000.00$116,000.00$10,000.00$1,198.30
7046836 Galloping Hill RoadOlivo, Anna & Jose$101,600.00$90,000.00$11,600.00$1,390.03
70514700 Hamilton PlaceYerovi, Jose & Magleny$91,300.00$80,000.00$11,300.00$1,354.08
70715144 E. Roselle AvenueBenitez, Jorge$83,600.00$72,000.00$11,600.00$1,390.03
7099257 Lehigh AvenueKamienski, Michael$103,700.00$93,700.00$10,000.00$1,198.30
80815217 E. Clay AvenueDailey, Brown$91,600.00$77,900.00$13,700.00$1,641.67
9026202 Union RoadSheehan, Patricia$74,500.00$65,000.00$9,500.00$1,138.39
91119148 Union RoadValides, Jorge$64,700.00$60,000.00$4,700.00$563.20
10019638 Sherman AvenueBarlett, Robert$82,700.00$72,700.00$10,000.00$1,198.30
100713414 E. Lincoln AvenueSchwarz, Mary Ann$84,300.00$70,400.00$13,900.00$1,665.64
10139336 Sheridan AvenueWorgs, Anthony $64,600.00$60,000.00$4,600.00$551.22
101417328 Bender AvenueCeterko, Jeffrey & Helen$97,800.00$85,000.00$12,800.00$1,533.82
101518471 Henry StreetMickulonis, Irene$98,400.00$88,000.00$10,400.00$1,246.23
101611475 Elinor AvenueFreeland, Herbert$78,400.00$70,000.00$8,400.00$1,006.57
110126204 Sherman AvenueRychlik, Roman $66,200.00$60,000.00$6,200.00$742.95
110225210 Sheridan AvenueArnone, Irma$75,000.00$65,000.00$10,000.00$1,198.30
110521493 Madison AvenueSievers, John & Eileen$109,700.00$84,600.00$25,100.00$3,007.73
111011121 Bender AvenueJancerak, Kevin$98,600.00$76,900.00$21,700.00$2,600.31
111032121 Charlone TerraceMiller, Joseph & Diana$90,800.00$80,000.00$10,800.00$1,294.16
111126485 Markthaler PlaceMitra, Nirmalya & Medley, Michelle$104,100.00$84,100.00$20,000.00$2,396.60