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File #: 25-0295    Version: 1 Name: Stipulation of Settlement for Tax Appeals December 2025 Refunds 2
Type: Resolution Status: Adopted
File created: 2/25/2025 In control: Finance
On agenda: 4/1/2026 Final action: 4/1/2026
Title: Dept/ Agency: Finance Action: ( ) Ratifying (X) Authorizing ( ) Amending Purpose: Stipulation of Settlements for Tax Appeals List of Property: (Tax Payer/Address/Block/Lot/Ward/Assmnt./Year/Refund Amount) Newark Beth Israel Medical Center, Inc./3697/37/198-202 Lyons Avenue/South/2021/$2,575,900/-$0.00 Newark Beth Israel Medical Center, Inc./3697/37/198-202 Lyons Avenue/South/2022/$221,400/-$87,964.12 Newark Beth Israel Medical Center, Inc./3697/37/198-202 Lyons Avenue/South/2023/$221,400/-$87,775.76 Newark Beth Israel Medical Center, Inc./3697/37/198-202 Lyons Avenue/South/2024/$221,400/-$89,541.64 Newark Beth Israel Medical Center, Inc./3697/37/198-202 Lyons Avenue/South/2025/$221,400/-$48,502.70 Newark Beth Israel Medical Center, Inc./3697/39/193-195 Weequahic Avenue/South/2021/$23,300/-$0.00 Newark Beth Israel Medical Center, Inc./3697/39/193-195 Weequahic Avenue/South/2022/$190,900/-$0.00 Newark Beth Israel Medical Center, Inc./3697/39/193-195 Weequahic Avenue/South/20...

Title

Dept/ Agency: Finance

Action:  (   ) Ratifying     (X) Authorizing     (   ) Amending

Purpose: Stipulation of Settlements for Tax Appeals

List of Property:

(Tax Payer/Address/Block/Lot/Ward/Assmnt./Year/Refund Amount)

Newark Beth Israel Medical Center, Inc./3697/37/198-202 Lyons Avenue/South/2021/$2,575,900/-$0.00

Newark Beth Israel Medical Center, Inc./3697/37/198-202 Lyons Avenue/South/2022/$221,400/-$87,964.12

Newark Beth Israel Medical Center, Inc./3697/37/198-202 Lyons Avenue/South/2023/$221,400/-$87,775.76

Newark Beth Israel Medical Center, Inc./3697/37/198-202 Lyons Avenue/South/2024/$221,400/-$89,541.64

Newark Beth Israel Medical Center, Inc./3697/37/198-202 Lyons Avenue/South/2025/$221,400/-$48,502.70

Newark Beth Israel Medical Center, Inc./3697/39/193-195 Weequahic Avenue/South/2021/$23,300/-$0.00

Newark Beth Israel Medical Center, Inc./3697/39/193-195 Weequahic Avenue/South/2022/$190,900/-$0.00

Newark Beth Israel Medical Center, Inc./3697/39/193-195 Weequahic Avenue/South/2023/$190,900/-$0.00

Newark Beth Israel Medical Center, Inc./3697/39/193-195 Weequahic Avenue/South/2024/$190,900/-$0.00

Newark Beth Israel Medical Center, Inc./3697/39/193-195 Weequahic Avenue/South/2025/$190,900/-$0.00

Newark Beth Israel Medical Center, Inc./3697/41/189-191 Weequahic Avenue/South/2021/$28,000/-$0.00

Newark Beth Israel Medical Center, Inc./3697/41/189-191 Weequahic Avenue/South/2022/$121,200/-$0.00

Newark Beth Israel Medical Center, Inc./3697/41/189-191 Weequahic Avenue/South/2023/$121,200/-$0.00

Newark Beth Israel Medical Center, Inc./3697/41/189-191 Weequahic Avenue/South/2024/$121,200/-$0.00

Newark Beth Israel Medical Center, Inc./3697/41/189-191 Weequahic Avenue/South/2025/$121,200/-$0.00

Newark Beth Israel Medical Center, Inc./3697/42/187 Weequahic Avenue/South/2021/$18,600/-$0.00

Newark Beth Israel Medical Center, Inc./3697/42/187 Weequahic Avenue/South/2022/$57,600/-$0.00

Newark Beth Israel Medical Center, Inc./3697/42/187 Weequahic Avenue/South/2023/$57,600/-$0.00

Newark Beth Israel Medical Center, Inc./3697/42/187 Weequahic Avenue/South/2024/$57,600/-$0.00

Newark Beth Israel Medical Center, Inc./3697/42/187 Weequahic Avenue/South/2025/$57,600/-$0.00

Newark Beth Israel Medical Center, Inc./3697/43/185 Weequahic Avenue/South/2021/$19,400/-$0.00

Newark Beth Israel Medical Center, Inc./3697/43/185 Weequahic Avenue/South/2022/$60,700/-$0.00

Newark Beth Israel Medical Center, Inc./3697/43/185 Weequahic Avenue/South/2023/$60,700/-$0.00

Newark Beth Israel Medical Center, Inc./3697/43/185 Weequahic Avenue/South/2024/$60,700/-$0.00

Newark Beth Israel Medical Center, Inc./3697/43/185 Weequahic Avenue/South/2025/$60,700/-$0.00

Ace Metal Works, LLC/2047/48/37-41 St. Francis Street/East/2021/$225,000/-$933.50

Ace Metal Works, LLC/2047/48/37-41 St. Francis Street/East/2022/$250,000/-$0.00

Ace Metal Works, LLC/2047/48/37-41 St. Francis Street/East/2023/$250,000/-$0.00

Ace Metal Works, LLC/2047/48/37-41 St. Francis Street/East/2024/$200,000/-$1,901.50

Ace Metal Works, LLC/2047/48/37-41 St. Francis Street/East/2025/$200,000/-$1,030.00

M Eagles Tool Warehouse, Inc/2783/13/45-53 E Alpine Street/South/2020/$341,500/-$0.00

M Eagles Tool Warehouse, Inc/2783/13/45-53 E Alpine Street/South/2022/$341,500/-$0.00

M Eagles Tool Warehouse, Inc./2783/13/45-53 E Alpine Street/South/2023/$341,500/-$0.00

M Eagles Tool Warehouse, Inc./2783/13/45-53 E Alpine Street/South/2024/$341,500/-$0.00

M Eagles Tool Warehouse, Inc./2783/13/45-53 E Alpine Street/South/2025/$291,500/-$1,030.00

M Eagles Tool Warehouse, Inc./2783/18/178-192 Sherman Avenue/South/2020/$617,000/-$0.00

M Eagles Tool Warehouse, Inc./2783/18/178-192 Sherman Avenue/South/2022/$617,000/-$0.00

M Eagles Tool Warehouse, Inc./2783/18/178-192 Sherman Avenue/South/2023/$617,000/-$0.00

M Eagles Tool Warehouse, Inc./2783/18/178-192 Sherman Avenue/South/2024/$617,000/-$0.00

M Eagles Tool Warehouse, Inc./2783/18/178-192 Sherman Avenue/South/2025/$517,000/-$2,060.00

M Eagles Tool Warehouse, Inc./2783/26/46-54 Earl Street/South/2020/$341,500/-$0.00

M Eagles Tool Warehouse, Inc./2783/26/46-54 Earl Street/South/2022/$341,500/-$0.00

M Eagles Tool Warehouse, Inc./2783/26/46-54 Earl Street/South/2023/$341,500/-$0.00

M Eagles Tool Warehouse, Inc./2783/26/46-54 Earl Street/South/2024/$341,500/-$0.00

M Eagles Tool Warehouse, Inc./2783/26/46-54 Earl Street/South/2025/$291,500/-$1,030.00

Crown Development Corporation/989/10.01/76 Pulaski Street/East/2019/$234,100/-$0.00

Crown Development Corporation/989/10.01/76 Pulaski Street/East/2020/$234,100/-$0.00

Crown Development Corporation/989/10.01/76 Pulaski Street/East/2021/$234,100/-$0.00

Crown Development Corporation/989/10.01/76 Pulaski Street/East/2021/$234,100/-$0.00

Crown Development Corporation/989/10.01/76 Pulaski Street/East/2023/$234,100/-$0.00

Crown Development Corporation/989/10.01/76 Pulaski Street/East/2025/$234,100/-$0.00

Crown Development Corporation/989/10.02/72-74 Pulaski Street/East/2019/$925,500/-$0.00

Crown Development Corporation/989/10.02/72-74 Pulaski Street/East/2020/$925,500/-$0.00

Crown Development Corporation/989/10.02/72-74 Pulaski Street/East/2021/$925,500/-$0.00

Crown Development Corporation/989/10.02/72-74 Pulaski Street/East/2022/$925,500/-$0.00

Crown Development Corporation/989/10.02/72-74 Pulaski Street/East/2023/$865,900/-$2,221.89

Crown Development Corporation/989/10.02/72-74 Pulaski Street/East/2025/$671,100/-$5,240.64

JGKM GLODEK 1111, LP/4183/5(7)/1109-1115 South Orange Avenue/West/2018/$647,200/-$0.00

JGKM GLODEK 1111, LP/4183/5(7)/1109-1115 South Orange Avenue/West/2021/$647,200/-$0.00

JGKM GLODEK 1111, LP/4183/5(7)/1109-1115 South Orange Avenue/West/2022/$544,600/-$3,833.14

JGKM GLODEK 1111, LP/4183/5(7)/1109-1115 South Orange Avenue/West/2023/$544,600/-$3,824.93

JGKM GLODEK 1111, LP/4183/5(7)/1109-1115 South Orange Avenue/West/2024/$394,600/-$9,606.38

JGKM GLODEK 1111, LP/4183/5(7)/1109-1115 South Orange Avenue/West/2025/$394,600/-$5,203.56

364-366 Mulberry Street, LLC/889/24/366 Mulberry Street/Central/2018/$1,733,200/-$0.00

364-366 Mulberry Street, LLC/889/24/366 Mulberry Street/Central/2019/$1,733,200/-$0.00

364-366 Mulberry Street, LLC/889/24/366 Mulberry Street/Central/2020/$1,733,200/-$0.00

364-366 Mulberry Street, LLC/889/24/366 Mulberry Street/Central/2021/$1,733,200/-$0.00

364-366 Mulberry Street, LLC/889/24/366 Mulberry Street/Central/2022/$1,733,200/-$0.00

364-366 Mulberry Street, LLC/889/24/366 Mulberry Street/Central/2023/$1,733,200/-$0.00

364-366 Mulberry Street, LLC/889/24/366 Mulberry Street/Central/2024/$1,431,200/-$11,485.06

364-366 Mulberry Street, LLC/889/24/366 Mulberry Street/Central/2025/$1,431,200/-$6,221.20

A. Cuozzo Succ. In Int. N. Yeager/889/25/364 Mulberry Street/Central/2018/$210,900/-$0.00

A. Cuozzo Succ. In Int. N. Yeager/889/25/364 Mulberry Street/Central/2019/$210,900/-$0.00

A. Cuozzo Succ. In Int. N. Yeager/889/25/364 Mulberry Street/Central/2020/$210,900/-$0.00

A. Cuozzo Succ. In Int. N. Yeager/889/25/364 Mulberry Street/Central/2021/$191,600/-$0.00

A. Cuozzo Succ. In Int. N. Yeager/889/25/364 Mulberry Street/Central/2022/$191,600/-$0.00

A. Cuozzo Succ. In Int. N. Yeager/889/25/364 Mulberry Street/Central/2023/$191,600/-$0.00

A. Cuozzo Succ. In Int. N. Yeager/889/25/364 Mulberry Street/Central/2024/$166,600/-$950.75

A. Cuozzo Succ. In Int. N. Yeager/889/25/364 Mulberry Street/Central/2025/$166,600/-$515.00

 TOMYMAR, LLC aka TONYMA, LLC/445/1/1300-1328 McCarter Highway/Central/2020/$1,388,800/-$0.00

 TOMYMAR, LLC aka TONYMA, LLC/445/1/1300-1328 McCarter Highway/Central/2021/$1,388,800/-$0.00

 TOMYMAR, LLC aka TONYMA, LLC/445/1/1300-1328 McCarter Highway/Central/2022/$1,388,800/-$0.00

 TOMYMAR, LLC aka TONYMA, LLC/445/1/1300-1328 McCarter Highway/Central/2023/$1,388,800/-$0.00

 TOMYMAR, LLC aka TONYMA, LLC/445/1/1300-1328 McCarter Highway/Central/2024/$1,388,800/-$0.00

 TOMYMAR, LLC aka TONYMA, LLC/445/1/1300-1328 McCarter Highway/Central/2025/$1,288,800/-$2,060.00

 TOMYMAR, LLC aka TONYMA, LLC/445/37/1330-1346 McCarter Highway/Central/2020/$1,378,800/-$0.00

 TOMYMAR, LLC aka TONYMA, LLC/445/37/1330-1346 McCarter Highway/Central/2021/$1,378,800/-$0.00

 TOMYMAR, LLC aka TONYMA, LLC/445/37/1330-1346 McCarter Highway/Central/2022/$1,378,800/-$0.00

 TOMYMAR, LLC aka TONYMA, LLC/445/37/1330-1346 McCarter Highway/Central/2023/$1,378,800/-$0.00

 TOMYMAR, LLC aka TONYMA, LLC/445/37/1330-1346 McCarter Highway/Central/2024/$1,378,800/-$0.00

 TOMYMAR, LLC aka TONYMA, LLC/445/37/1330-1346 McCarter Highway/Central/2025/$1,278,800/-$2,060.00

440-448 Mulberry St., LLC/1186/4(6,7)/440-448 Mulberry Street/East/2018/$691,700/-$0.00

440-448 Mulberry St., LLC/1186/4(6,7)/440-448 Mulberry Street/East/2020/$650,000/-$0.00

440-448 Mulberry St., LLC/1186/4(6,7)/440-448 Mulberry Street/East/2021/$650,000/-$0.00

440-448 Mulberry St., LLC/1186/4(6,7)/440-448 Mulberry Street/East/2022/$650,000/-$0.00

440-448 Mulberry St., LLC/1186/4(6,7)/440-448 Mulberry Street/East/2023/$425,000/-$8,388.00

440-448 Mulberry St., LLC/1186/4(6,7)/440-448 Mulberry Street/East/2024/$425,000/-$8,556.75

440-448 Mulberry St., LLC/1186/4(6,7)/440-448 Mulberry Street/East/2025/$425,000/-$4,635.00

A & L Industries, Inc./2047/41/27-35 St. Francis Street/East/2021/$350,000/-$2,016.36

A & L Industries, Inc./2047/41/27-35 St. Francis Street/East/2022/$350,000/-$2,017.44

A & L Industries, Inc./2047/41/27-35 St. Francis Street/East/2023/$350,000/-$2,013.12

ABAB Realty, LLC/1145/18(38)/331-333 South Street/East/2019/$475,000/-$0.00

ABAB Realty, LLC/1145/18(38)/331-333 South Street/East/2020/$475,000/-$0.00

ABAB Realty, LLC/1145/18(38)/331-333 South Street/East/2021/$438,900/-$0.00

ABAB Realty, LLC/1145/18(38)/331-333 South Street/East/2022/$438,900/-$0.00

ABAB Realty, LLC/1145/18(38)/331-333 South Street/East/2023/$438,900/-$0.00

ABAB Realty, LLC/1145/18(38)/331-333 South Street/East/2024/$438,900/-$0.00

ABAB Realty, LLC/1145/18(38)/331-333 South Street/East/2025/$344,900/-$1,936.40

ABAB Realty, LLC/1145/21/335-337 South Street/East/2019/$170,000/-$0.00

ABAB Realty, LLC/1145/21/335-337 South Street/East/2020/$170,000/-$0.00

ABAB Realty, LLC/1145/21/335-337 South Street/East/2021/$170,000/-$0.00

ABAB Realty, LLC/1145/21/335-337 South Street/East/2022/$170,000/-$0.00

ABAB Realty, LLC/1145/21/335-337 South Street/East/2023/$170,000/-$0.00

ABAB Realty, LLC/1145/21/335-337 South Street/East/2024/$170,000/-$0.00

ABAB Realty, LLC/1145/21/335-337 South Street/East/2025/$170,000/-$0.00

ABAB Realty, LLC/1145/36/367-369 Thomas Street/East/2019/$250,000/-$0.00

ABAB Realty, LLC/1145/36/367-369 Thomas Street/East/2020/$250,000/-$0.00

ABAB Realty, LLC/1145/36/367-369 Thomas Street/East/2021/$235,100/-$0.00

ABAB Realty, LLC/1145/36/367-369 Thomas Street/East/2022/$235,100/-$0.00

ABAB Realty, LLC/1145/36/367-369 Thomas Street/East/2023/$235,100/-$0.00

ABAB Realty, LLC/1145/36/367-369 Thomas Street/East/2024/$235,100/-$0.00

ABAB Realty, LLC/1145/36/367-369 Thomas Street/East/2025/$185,100/-$1,030.00

585 Partners, Inc./18/16(17,18)/583-587 Mayor Gibson/Central/2020/$750,000/-$0.00

585 Partners, Inc./18/16(17,18)/583-587 Mayor Gibson/Central/2021/$746,000/-$0.00

585 Partners, Inc./18/16(17,18)/583-587 Mayor Gibson/Central/2022/$746,000/-$0.00

585 Partners, Inc./18/16(17,18)/583-587 Mayor Gibson/Central/2023/$600,000/-$5,442.88

585 Partners, Inc./18/16(17,18)/583-587 Mayor Gibson/Central/2024/$600,000/-$5,552.38

585 Partners, Inc./18/16(17,18)/583-587 Mayor Gibson/Central/2025/$600,000/-$3,007.60

228 Sherman Avenue, Inc./2770/23/226-228 Sherman Avenue/South/2023/$687,500/-$0.00

228 Sherman Avenue, Inc./2770/23/226-228 Sherman Avenue/South/2024/$1,100,000/-$11,409.00

Rite Aid Corporation 3647-02; Walgreens Co.; 1084-1092 Broad Street, LLC/897/1.01/1084-1092 Mayor Gibson/East/2018/$4,500,000/-$17,364.49

Rite Aid Corporation 3647-02; Walgreens Co.; 1084-1092 Broad Street, LLC/897/1.01/1084-1092 Mayor Gibson/East/2019/$4,715,000/-$0.00

Rite Aid Corporation 3647-02; Walgreens Co.; 1084-1092 Broad Street, LLC/897/1.01/1084-1092 Mayor Gibson/East/2020/$4,500,000/-$8,170.00   

Additional Information: 

TOTAL REFUNDS: $456,531.19                   

body

 

WHEREAS, there are now pending before the Tax Court of New Jersey direct appeals challenging real property assessments and actions to review judgments of the Essex County Board of Taxation with regard to properties listed on the attached Schedule A, December 2025 Refunds 2; and

 

 WHEREAS, after a review of the appraisals of both the City and the taxpayer and an analysis of prior County Board and Tax Court actions as they affect these properties, and after careful consideration of these facts, it is the opinion of the Tax Assessor and the Corporation Counsel, or his designee (“Outside Counsel”) that these settlements are in the best interests of the City of Newark. 

 

NOW, THEREFORE, BE IT RESOLVED BY THE MUNICIPAL COUNCIL OF THE CITY OF NEWARK, NEW JERSEY, THAT:

 

1.                     The Corporation Counsel of the City of Newark be and is hereby authorized to execute a Stipulation of Settlement with regard to certain properties as set forth in Schedule A, December 2025 Refunds 2, after receipt of all documents deemed appropriate.

 

2.                     The City Clerk shall serve a copy of this resolution upon the Tax Assessor, Corporation Counsel and the Director of Finance.

                     

STATEMENT

 

This resolution authorizes the Corporation Counsel, or his designee, to execute a Stipulation of Settlement with regard to Tax Appeals on certain properties set forth in Schedule A, December 2025 Refunds 2.