File #: 24-1227    Version: 1 Name: Stipulation of Settlement for Tax Appeals September 2024 Refunds
Type: Resolution Status: Adopted
File created: 9/9/2024 In control: Finance
On agenda: 11/26/2024 Final action: 11/26/2024
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) J & M Parisi, LLC/2783/1/109-123 Frelinghuysen Avenue/South/2017/$425,000/-$1,210.40 J & M Parisi, LLC/2783/1/109-123 Frelinghuysen Avenue/South/2018/$425,000/-$0.00 Jamil, Shibrah M./1926/19.02/104-112 N. 11th Street/Central/2017/$183,700/-$1,602.00 Jamil, Shibrah M./1926/19.02/104-112 N. 11th Street/Central/2018/$183,700/-$1,661.85 Jamil, Shibrah M./1926/19.02/104-112 N. 11th Street/Central/2019/$183,700/-$1,692.45 Kent Moh, LLC/2615/5.02/28 Kent Street/South/2016/$265,600/-$0.00 Kent Moh, LLC/2615/5.02/28 Kent Street/South/2017/$230,000/-$1,267.36 Kent Moh, LLC/2615/5.02/28 Kent Street/South/2018/$230,000/-$1,314.71 Kent Moh, LLC/2615/5.01/30 Kent Street/South/2016/$265,400/-$0.00 Kent Moh, LLC/2615/5.01/30 Kent Street/South/2017/$230,000/-$1,260.24 Kent Moh, LLC/2615...
Sponsors: Council of the Whole

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)

 J & M Parisi, LLC/2783/1/109-123 Frelinghuysen Avenue/South/2017/$425,000/-$1,210.40

J & M Parisi, LLC/2783/1/109-123 Frelinghuysen Avenue/South/2018/$425,000/-$0.00

Jamil, Shibrah M./1926/19.02/104-112 N. 11th Street/Central/2017/$183,700/-$1,602.00

Jamil, Shibrah M./1926/19.02/104-112 N. 11th Street/Central/2018/$183,700/-$1,661.85

Jamil, Shibrah M./1926/19.02/104-112 N. 11th Street/Central/2019/$183,700/-$1,692.45

Kent Moh, LLC/2615/5.02/28 Kent Street/South/2016/$265,600/-$0.00

Kent Moh, LLC/2615/5.02/28 Kent Street/South/2017/$230,000/-$1,267.36

Kent Moh, LLC/2615/5.02/28 Kent Street/South/2018/$230,000/-$1,314.71

Kent Moh, LLC/2615/5.01/30 Kent Street/South/2016/$265,400/-$0.00

Kent Moh, LLC/2615/5.01/30 Kent Street/South/2017/$230,000/-$1,260.24

Kent Moh, LLC/2615/5.01/30 Kent Street/South/2018/$230,000/-$1,307.32

P.T.A., Co./3741/29/607-615 Frelinghuysen Avenue/South/2014/$917,700/-$0.00

P.T.A., Co./3741/29/607-615 Frelinghuysen Avenue/South/2015/$765,000/-$5,052.84

P.T.A., Co./3741/29/607-615 Frelinghuysen Avenue/South/2016/$765,000/-$5,252.88

P.T.A., Co./3741/29/607-615 Frelinghuysen Avenue/South/2017/$765,000/-$5,436.12

P.T.A., Co./3741/29/607-615 Frelinghuysen Avenue/South/2018/$765,000/-$5,639.21

Rodrigues, Adelia/969/39.01/312-314 Chestnut Street/East/2017/$300,000/-$1,189.04

Rodrigues, Adelia/969/39.01/312-314 Chestnut Street/East/2018/$300,000/-$1,233.46

Rodrigues, Adelia/969/39.01/312-314 Chestnut Street/East/2019/$300,000/-$1,256.17

Rollins, Derrick J./4246/17/581 South Orange Avenue/West/2019/$195,000/-$0.00

Rosenkrantz, Robert/2071/48/70-72 Rome Street/East/2017/$272,600/-$2,670.00

Rosenkrantz, Robert/2071/48/70-72 Rome Street/East/2018/$272,600/-$2,769.75

Rosenkrantz, Robert/2071/48/70-72 Rome Street/East/2019/$272,600/-$2,820.75

Ross, Harold Charles Jr. (owner before transferred of tittle & merger)/2853/80(Merged into Lot 27 2020)/256 Orange Street/Central/2018/$190,500/-$4,435.29

Saluja Dhanbir S & Harjit/958/3/230 Jefferson Street/East/2017/$367,600/-$2,492.00

Saluja Dhanbir S & Harjit/958/3/230 Jefferson Street/East/2018/$367,600/-$2,585.10

Saluja Dhanbir S & Harjit/958/3/230 Jefferson Street/East/2019/$367,600/-$2,632.70

Santangelo Gonzalez, Rosemarie/914/26/153-155 Walnut Street/East/2020/$245,300/-$7,600.00

Santangelo Gonzalez, Rosemarie/940/52/124-126 Mcwhorter Street/East/2020/$142,500/-$0.00

Santos Wholesale Florist, Inc./2036/18/27-29 Niagara Street/East/2013/$706,600/-$0.00

Santos Wholesale Florist, Inc./2036/18/27-29 Niagara Street/East/2014/$625,000/-$2,530.42

Santos Wholesale Florist, Inc./2036/18/27-29 Niagara Street/East/2015/$625,000/-$2,700.14

Santos Wholesale Florist, Inc./2036/18/27-29 Niagara Street/East/2016/$625,000/-$2,807.04

Santos Wholesale Florist, Inc./2036/18/27-29 Niagara Street/East/2017/$600,000/-$3,794.96

Santos Wholesale Florist, Inc./2036/18/27-29 Niagara Street/East/2018/$550,000/-$0.00

Saraboys/1981/18/28 Wilson Avenue/East/2017/$325,000/-$1,260.24

Saraboys/1981/18/28 Wilson Avenue/East/2018/$325,000/-$0.00

Saraboys/1981/18/28 Wilson Avenue/East/2019/$325,000/-$0.00

Saraiva Joaquim & Antonio/2400/40/10-16 Waydell Street/East/2013/$661,900/-$2,953.00

Shaan Properties, LLC/336/26/295 16th Avenue/West/2014/$207,800/-$0.00

Shaan Properties, LLC/336/26/295 16th Avenue/West/2015/$207,800/-$0.00

Shaan Properties, LLC/336/26/295 16th Avenue/West/2016/$175,000/-$1,128.32

Shaan Properties, LLC/336/26/295 16th Avenue/West/2017/$175,000/-$1,167.68

Shaan Properties, LLC/336/26/295 16th Avenue/West/2018/$175,000/-$1,211.30

Shaan Properties, LLC/336/26/295 16th Avenue/West/2019/$175,000/-$1,233.61

Sharif & Soo, Co. Inc./65/28/83 Halsey Street/Central/2019/$261,500/-$1,880.50

Sharif & Soo, Co. Inc./65/28/83 Halsey Street/Central/2020/$261,500/-$1,900.00

SMD Newark Realty, LLC/3715/12/264 Lyons Avenue/South/2017/$121,000/-$3,068.72

SMD Newark Realty, LLC/3715/12/264 Lyons Avenue/South/2018/$121,000/-$3,183.37

SMD Newark Realty, LLC/3715/12/264 Lyons Avenue/South/2019/$121,000/-$3,241.98

SMD Newark Realty, LLC/3715/12/264 Lyons Avenue/South/2017/$121,000/-$3,068.72

SMD Newark Realty, LLC/3715/12/264 Lyons Avenue/South/2018/$121,000/-$3,183.37

SMD Newark Realty, LLC/3715/12/264 Lyons Avenue/South/2019/$121,000/-$3,241.98

SMD Newark Realty, LLC/3715/12/264 Lyons Avenue/South/2021/$121,000/-$3,218.71

931-37 Frelinghuysen, LLC/3758/20(24)/931-937 Frelinghuysen Avenue/South/2018/$821,500/-$0.00

931-37 Frelinghuysen, LLC/3758/20(24)/931-937 Frelinghuysen Avenue/South/2020/$671,500/-$5,700.00

Sohn's Plaza, Inc./59/19/278-282 Washington Street/Central/2013/$1,779,300/-$0.00

Sohn's Plaza, Inc./59/19/278-282 Washington Street/Central/2014/$1,250,000/-$16,413.59

Sohn's Plaza, Inc./59/19/278-282 Washington Street/Central/2015/$1,250,000/-$17,514.54

Sohn's Plaza, Inc./59/19/278-282 Washington Street/Central/2016/$1,250,000/-$18,207.92

Sohn's Plaza, Inc./59/19/278-282 Washington Street/Central/2017/$1,250,000/-$18,843.08

Sohn's Plaza, Inc./59/19/278-282 Washington Street/Central/2018/$1,250,000/-$19,547.05

South 15 Capital, LLC/2638/35/784-786 S. 19th Street/South/2016/$244,800/-$1,840.40

South 15 Capital, LLC/2638/35/784-786 S. 19th Street/South/2017/$244,800/-$1,904.60

South 15 Capital, LLC/2638/35/784-786 S. 19th Street/South/2018/$244,800/-$1,975.76

South 17 Capital, LLC/1924/16/132 N. 13th Street/West/2016/$172,900/-$0.00

South 17 Capital, LLC/1924/16/132 N. 13th Street/West/2017/$150,000/-$815.24

South 17 Capital, LLC/1924/16/132 N. 13th Street/West/2018/$150,000/-$845.70

South 7th Street Pro/291/23/377 S. 7th Street/Central/2013/$226,500/-$0.00

South 7th Street Pro/291/23/377 S. 7th Street/Central/2014/$195,000/-$976.82

South Newark St., LLC/2624/35/71 Rose Terrace/South/2016/$215,000/-$1,056.08

South Newark St., LLC/3743/26/10 Whittier Place/South/2016/$90,500/-$956.32

Springfield Candy Tobacco, Inc./2070/1/55-61 Rome Street/East/2017/$268,200/-$1,424.00

Springfield Candy Tobacco, Inc./2070/1/55-61 Rome Street/East/2018/$268,200/-$1,477.20

Springfield Candy Tobacco, Inc./2070/1/55-61 Rome Street/East/2019/$268,200/-$1,504.40

SSOMM, LLC/2660/1(3)/188-190 Avon Avenue/South/2016/$350,000/-$6,064.72

SSOMM, LLC/2660/1(3)/188-190 Avon Avenue/South/2017/$350,000/-$6,276.28

SSOMM, LLC/2660/1(3)/188-190 Avon Avenue/South/2019/$350,000/-$6,630.64

SSOMM, LLC/2660/4(5)/184-186 Avon Avenue/South/2016/$55,000/-$0.00

SSOMM, LLC/2660/4(5)/184-186 Avon Avenue/South/2017/$55,000/-$0.00

SSOMM, LLC/2660/4(5)/184-186 Avon Avenue/South/2019/$55,000/-$0.00

Steinmetz, Yitzchok; 492 Hawthorne Ave LLC/3066/7/492 Hawthorne Avenue/South/2018/$190,000/-$1,181.76

Steinmetz, Yitzchok; 492 Hawthorne Ave LLC/3066/7/492 Hawthorne Avenue/South/2019/$190,000/-$1,203.52

Sumrein, Khamis/1906/31/497-499 Orange Street/West/2014/$286,300/-$3,556.85

Sumrein, Khamis/1906/31/497-499 Orange Street/West/2015/$286,300/-$3,795.42

Sumrein, Khamis/1906/31/497-499 Orange Street/West/2016/$286,300/-$3,945.68

Tojo, LLC c/o Racioppo/1166/2.09/101-103 Harper Street/East/2019/$500,000/-$0.00

Tojo, LLC c/o Racioppo/1166/2.09/101-103 Harper Street/East/2020/$435,000/-$2,470.00

Tonka Holdings, LLC/4187/12/15 Marion Avenue/West/2016/$115,000/-$701.76

Tonka Holdings, LLC/321/41/450 S. 18th Street/West/2016/$135,000/-$1,052.64

Tonka Holdings, LLC/4065/56/77 Brookdale Avenue/West/2016/$345,000/-$595.12

Tonka Holdings, LLC/4065/57/75 Brookdale Avenue/West/2016/$24,100/-$0.00

Ungar, Shimon; 286 Leslie St LLC/3063/37/286 Leslie Street/South/2018/$215,000/-$819.85

Ungar, Shimon; Bergen Capital Nwk, LLC/3002/12/73 Farley Avenue/South/2018/$215,000/-$764.45

Ungar, Shimon; Bergen Capital Nwk, LLC/3002/12/73 Farley Avenue/South/2019/$215,000/-$778.53

Ungar, Shmeel R/3044.02/39/435-437 Hawthorne Avenue/South/2018/$217,000/-$3,693.00

University Living Solution, Inc.; 162-170 S. Orange Ave., LLC/240/4(Merged into L1 2023)/162-166 South Orange Avenue/Central/2014/$125,000/-$769.05

University Living Solution, Inc.;162-170 S. Orange Ave., LLC/240/4(Merged into L1 2023)/162-166 South Orange Avenue/Central/2015/$125,000/-$820.63

University Living Solution, Inc.; 162-170 S. Orange Ave., LLC/240/4(Merged into L1 2023)/162-166 South Orange Avenue/Central/2016/$125,000/-$853.12

University Living Solution, Inc.; 162-170 S. Orange Ave., LLC/240/4(Merged into L1 2023)/162-166 South Orange Avenue/Central/2017/$149,800/-$0.00

USPS/326 Thomas St. Assoc. (Dubrow Mgmt.)/1147.01/10.01/308-322 Thomas Street/East/2013/$2,692,000/-$0.00

USPS/326 Thomas St. Assoc. (Dubrow Mgmt.)/1147.01/10.01/308-322 Thomas Street/East/2014/$2,692,000/-$0.00

USPS/326 Thomas St. Assoc. (Dubrow Mgmt.)/1147.01/10.01/308-322 Thomas Street/East/2015/$2,500,000/-$6,353.28

USPS/326 Thomas St. Assoc. (Dubrow Mgmt.)/1147.01/10.01/308-322 Thomas Street/East/2016/$2,500,000/-$6,604.80

USPS/326 Thomas St. Assoc. (Dubrow Mgmt.)/1147.01/10.01/308-322 Thomas Street/East/2017/$2,500,000/-$6,835.20

USPS/326 Thomas St. Assoc. (Dubrow Mgmt.)/1147.01/10.01/308-322 Thomas Street/East/2018/$2,400,000/-$10,783.56

USPS/326 Thomas St. Assoc. (Dubrow Mgmt.)/1147.01/10.01/308-322 Thomas Street/East/2019/$2,400,000/-$10,982.12

USPS/326 Thomas St. Assoc. (Dubrow Mgmt.)/1147.01/10.01/308-322 Thomas Street/East/2020/$2,400,000/-$11,096.00

Victoria Olufemi Ayodabo/341/54/566-568 S. 18th Street/West/2018/$162,500/-$3,467.73

Victoria Olufemi Ayodabo/341/54/566-568 S. 18th Street/West/2019/$162,500/-$3,531.58

Victoria Olufemi Ayodabo/341/54/566-568 S. 18th Street/West/2020/$170,000/-$3,283.20

Virginio Celeste & Gloria/813/66/826 Mt. Prospect Avenue/North/2017/$259,100/-$1,246.00

Virginio Celeste & Gloria/813/66/826 Mt. Prospect Avenue/North/2018/$259,100/-$1,292.55

Virginio Celeste & Gloria/813/66/826 Mt. Prospect Avenue/North/2019/$259,100/-$1,316.35

Wainwright, LLC/3733/9(11)/213-217 Wainwright Street/South/2015/$900,000/-$6,406.22

WEB Investment, LLC/2631/2/711 S. 11th Street/South/2016/$252,900/-$0.00

WEB Investment, LLC/2631/2/711 S. 11th Street/South/2017/$215,000/-$1,349.24

WEB Investment, LLC/2631/2/711 S. 11th Street/South/2018/$215,000/-$1,399.65

Web Investments, LLC/3616/23(24)/100-104 Goodwin Avenue/South/2016/$250,000/-$1,964.24

Web Investments, LLC/3616/23(24)/100-104 Goodwin Avenue/South/2017/$225,000/-$2,922.76

Whittier Enterprises, LLC/3744/42/699-701 Frelinghuysen Avenue/South/2014/$650,800/-$0.00

Whittier Enterprises, LLC/3744/42/699-701 Frelinghuysen Avenue/South/2015/$442,300/-$0.00

Whittier Enterprises, LLC/3744/42/699-701 Frelinghuysen Avenue/South/2016/$442,300/-$0.00

Whittier Enterprises, LLC/3744/42/699-701 Frelinghuysen Avenue/South/2017/$442,300/-$0.00

Whittier Enterprises, LLC/3744/42/699-701 Frelinghuysen Avenue/South/2018/$442,300/-$0.00

Whittier Enterprises, LLC/3744/42/699-701 Frelinghuysen Avenue/South/2019/$442,300/-$0.00

Williams, Harold & Patricia/4035/1/782-792 South Orange Avenue/West/2016/$650,000/-$9,652.64

Williams, Harold & Patricia/4035/1/782-792 South Orange Avenue/West/2017/$650,000/-$9,989.36

Williams, Harold & Patricia/4035/1/782-792 South Orange Avenue/West/2018/$650,000/-$10,362.56

Williams, Harold & Patricia/4035/1/782-792 South Orange Avenue/West/2019/$650,000/-$10,553.37

Willow Court Partner/3053.02/36/51-61 Willoughby Street/South/2013/$1,470,800/-$0.00

Winston Management, LLC/3714/23/248-250 Lyons Avenue/South/2015/$355,000/-$0.00

Winston Management, LLC/3714/23/248-250 Lyons Avenue/South/2016/$325,000/-$1,032.00

Winston Management, LLC/3714/23/248-250 Lyons Avenue/South/2017/$325,000/-$1,068.00

Winston Management, LLC/3714/23/248-250 Lyons Avenue/South/2018/$280,000/-$2,769.75

Y&J Management, LLC/3080/13.02/65-67 Voorhees Street/South/2018/$305,000/-$960.18

Y&J Management, LLC/3080/13.02/65-67 Voorhees Street/South/2019/$305,000/-$977.86

YBH Holdings, LLC/3091/23.02/10-12 Birks Place/South/2017/$275,000/-$708.44

YBH Holdings, LLC/3091/23.02/10-12 Birks Place/South/2018/$275,000/-$734.91

YBH Holdings, LLC/3091/23.02/10-12 Birks Place/South/2019/$275,000/-$748.44

YBH Holdings, LLC/330/21/453-455 S. 13th Street/West/2018/$216,800/-$2,736.51

YBH Holdings, LLC/330/21/453-455 S. 13th Street/West/2019/$216,800/-$2,786.90

Young S. Sohn/59/25(27)/42-46 Branford Place/Central/2014/$600,000/-$5,032.92

Young S. Sohn/59/25(27)/42-46 Branford Place/Central/2015/$600,000/-$5,370.51

Young S. Sohn/59/25(27)/42-46 Branford Place/Central/2016/$600,000/-$5,583.12

Young S. Sohn/59/25(27)/42-46 Branford Place/Central/2017/$600,000/-$5,777.88

Young S. Sohn/59/25(27)/42-46 Branford Place/Central/2018/$600,000/-$5,993.74

Zafeera Properties, LLC/531/51/219-221 Mt. Prospect Avenue/North/2018/$367,200/-$0.00

Zafeera Properties, LLC/531/51/219-221 Mt. Prospect Avenue/North/2019/$300,000/-$2,527.39

Zinsser Co., Inc./3511/1(4: B3513, L3, L10)/480 Frelinghuysen Avenue/South/2016/$5,280,000/-$73,757.04

Zinsser Co., Inc./3511/1(4: B3513, L3, L10)/480 Frelinghuysen Avenue/South/2017/$5,280,000/-$76,329.96

ZNC, LLC/1981/15/22 Wilson Avenue/East/2015/$450,000/-$1,386.47

ZNC, LLC/1981/15/22 Wilson Avenue/East/2016/$450,000/-$1,441.36

ZNC, LLC/1981/15/22 Wilson Avenue/East/2017/$450,000/-$1,491.64

ZNC, LLC/1981/15/22 Wilson Avenue/East/2018/$450,000/-$1,547.37

ZNC, LLC/1981/15/22 Wilson Avenue/East/2019/$450,000/-$1,575.86

Zygal, Ltd./3520/18/324-332 Frelinghuysen Avenue/South/2017/$995,000/-$0.00

Zygal, Ltd./3520/18/324-332 Frelinghuysen Avenue/South/2018/$995,000/-$0.00

Zygal, Ltd./3520/19(66)/324-332 Frelinghuysen Avenue Rear/South/2017/$1,320,500/-$0.00

Zygal, Ltd./3520/19(66)/324-332 Frelinghuysen Avenue Rear/South/2018/$1,192,100/-$4,741.81

Zygal, Ltd./3520/19(66)/B01/324-332 Frelinghuysen Avenue Rear/South/2017/$241,500/-$0.00

Zygal, Ltd./3520/19(66)/B01/324-332 Frelinghuysen Avenue Rear/South/2018/$241,500/-$0.00

Zygal, Ltd./3520/20/334 Frelinghuysen Avenue/South/2017/$121,400/-$0.00

Zygal, Ltd./3520/20/334 Frelinghuysen Avenue/South/2018/$121,400/-$0.00                                    

Additional Information: 

Total refund: -$596,603.89     

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, September 2024 Refunds; and

 

 WHEREAS, after a review of the appraisals of both the City of Newark (“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. 

 

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, and/or his designee, be and is hereby authorized to execute a Stipulation of Settlement with regard to certain properties as set forth in Schedule A, September 2024 Refunds, 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, and/or his designee, to execute a Stipulation of Settlement with regard to Tax Appeals on certain properties set forth in Schedule A, September 2024 Refunds