nathan wolf

Nathan P. Wolf is an attorney with over 40 years of experience in matters involving real property tax assessments, condemnation, and valuation litigation. He has extensive experience litigating and negotiating the valuation and taxation of apartment, commercial, office, warehouse and retail properties. Mr. Wolf has represented clients in a broad array of matters involving unique properties such as casinos/hotels, super regional malls, a water reservoir dam, a vitamin C plant, oil refineries and a freeze-dried coffee plant, including a $24 million tax reduction. In addition, Mr. Wolf represents clients in other property tax matters including: tax exemption; farmland assessment qualification; and, tax abatement.

Mr. Wolf has represented clients with real property in New Jersey, Pennsylvania and New York. He has also assisted clients with respect to property tax and property valuation issues in many other states.

Among the thousands of matters in which he has been involved, 28 property tax matters have resulted in reported decisions. Mr. Wolf has been a guest lecturer before the New Jersey Chapter of the Appraisal Institute and various New Jersey tax assessor organizations.

On numerous occasions, Mr. Wolf has been requested to participate as co-counsel in substantial matrimonial matters involving the valuation of extraordinary real estate portfolios and other marital assets, including the valuation of closely held corporations. Clients have also retained Mr. Wolf’s services and advice to establish fair market rents as required in many lease provisions.

Mr. Wolf is admitted to the New Jersey bar, the U.S. District Court for the District of New Jersey and U.S. Court of Appeals for the Third Circuit. He is a graduate of Seton Hall University School of Law (J.D., cum laude) and George Washington University (B.A.). Mr. Wolf has on two occasions been appointed by the New Jersey Supreme Court to serve on the New Jersey Supreme Court Committee on the Tax Court. Mr. Wolf began his career as law clerk to the Honorable Richard M. Conley in the inaugural year of the Tax Court of New Jersey.

Reported Decisions

1. Forsgate Ventures IX, LLC v. Tp. of South Hackensack, 31 N.J. Tax 135 (App. Div. 2018)
2. Forsgate Ventures IX, LLC v. Tp. of South Hackensack, 29 N.J. Tax 28 (Tax Ct. 2016)
3. James Dale Enterprises, Inc. v. Tp. of Berkeley Heights, 26 N.J. Tax 117 (Tax Ct. 2011)
4. City of Atlantic City v. Ace Gaming, LLC, 23 N.J.Tax 70 (Tax Ct. 2006)
5. Mountain View Crossing Investors, LLC v. Township of Wayne, 21 N.J.Tax 481 (App. Div. 2004)
6. Mountain View Crossing Investors LLC v. Township of Wayne, 20 N.J.Tax 612 (Tax Ct. 2003)
7. Greate Bay Hotel & Casino v. City of Atlantic City, 21 N.J.Tax 122 (App. Div. 2003)
8. Southway, Peter & Lena v. Wyckoff Tp., 20 N.J.Tax 194 (Tax Ct. 2002)
9. City of Atlantic City v. Greate Bay Hotel and Casino, Inc., 304 N.J.Super. 457 (App. Div. 1997)
10. City of Atlantic City v. Greate Bay Hotel and Casino, Inc., 17 N.J.Tax 101 (App. Div. 1997)
11. Tower Center Associates v. Township of East Brunswick, 286 N.J.Super. 433 (App. Div. 1996)
12. Rainhold Holding Co. v. Freehold Tp., 15 N.J.Tax 420 (Tax Ct. 1996)
13. U.S. Postal Service v. Freehold Tp., 15 N.J.Tax 675 (App. Div. 1995)
14. Paramus Borough v. Etaner Enterprises, 14 N.J.Tax 208 (Tax Ct. 1994)
15. American Hydro Power Partners, L.P. v. Clifton City, 12 N.J.Tax 264 (App. Div. 1991)
16. General Motors Corp. v. City of Linden, 12 N.J.Tax 24 (Tax Ct. 1991)
17. American Hydro Power Partners v. City of Clifton, 11 N.J.Tax 12 (Tax Ct. 1990)
18. Farrell v. City of Atlantic City, 10 N.J.Tax 336 (Tax Ct. 1989)
19. Berenson v. City of East Orange, 6 N.J.Tax 493 (App. Div. 1984)
20. City of Atlantic City v. Atlantic County, 193 N.J.Super. 583 (App. Div. 1984)
21. Troy Village Realty Co. v. Springfield Tp. of Union County, 191 N.J.Super. 559 (App. Div. 1983)
22. Boardwalk Properties v. Atlantic City, 5 N.J. Tax 192 (Tax Ct. 1983)
23. Berenson v. City of East Orange, 6 N.J.Tax 12 (Tax Ct. 1983)
24. Atlantic City v. Atlantic Deauville, Inc., 5 N.J.Tax 459 (Tax Ct. 1983)
25. Simmons Co. v. City of Linden, 190 N.J.Super. 448 (App. Div. 1983)
26. Powder Mill I Associates v. Hamilton Tp., 190 N.J.Super. 63 (App. Div. 1983)
27. Southbridge Park, Inc. v. Fort Lee Borough, 4 N.J. Tax 30 (Tax Ct. 1981)
28. Off Shore Facilities Corp. v. City of Atlantic City, 2 N.J.Tax 258 (Tax Ct. 1981)

Unpublished Decisions

1. Steven Fano v. East Orange City (Tax Ct.)
2. Benedetto v. Little Ferry Borough (Tax Ct. 2017)
3. Jay Jay Improvement v. Elizabeth City (Tax Ct. 2017)
4. Lafayette Navesink View Homes LLC v. Bor. of Rumson (Tax Ct. 2014)
5. Union Manor Assoc v. Bor. of Rutherford (Tax Ct. 2012)
6. Rt 17 Parkway Assoc. v. Bor. of Paramus (Tax Ct. 2012)
7. Tealand Ltd Partnership v. Englewood Cliffs Bor. (App. Div. 2010)
8. City of Atlantic City v. Finifter, and ACE Gaming LLC (App. Div. 2006)
9. Rainhold Holding, United States Postal Service v. Freehold Tp. (Tax Ct. 1994)