MT Freehold BPE Two LLC v. Freehold Township, Docket No. 000055-2025.
Opinion by Sundar, P.J.T.C. decided February, 2026.
For plaintiff - Michael Kurpiewski (Zipp & Tannenbaum LLC, attorneys);
For defendant - Wesley E. Buirkle (DiFrancesco Bateman, Kunzman, Davis, Lehrer & Flaum, PC, attorneys).
HELD: N.J.S.A. 54:4-34 (“Chapter 91”) bars the owner of an income-producing property from appealing an assessment if the owner has rendered a “false or fraudulent account” in response to a Chapter 91 request. Defendant moved to dismiss the complaints on grounds that plaintiffs’ responses were false because they provided the monthly gross base rental income instead of the requested annual gross base rental income, which thus understated the subject properties’ rental income. Defendant contended that the term “false” does not require or presuppose intent, therefore, plaintiffs should be barred from appealing the assessments imposed on the subject properties.
The court found that the term “false” for purposes of Chapter 91 implicates a deliberate intent to falsify or misreport information and should not be interpreted literally. Based on the evidence and testimony, the court found that plaintiffs made an inadvertent mistake when they provided the full and true monthly gross base rental income instead of the annual amount (monthly amount multiplied by twelve). The court therefore denied defendant’s motions to dismiss the complaints under Chapter 91.