Michael J. Donnelly is Of Counsel to the Sills Cummis & Gross Property Taxation and Eminent Domain Practice Group within the Firm’s Real Estate Department. His practice covers all aspects of real estate tax appeals, with substantial experience across asset classes, including regional malls and strip centers, big-box retailers, office buildings, warehouses, research and development facilities, manufacturing plants, hotels, apartment complexes, and specialized properties such as casinos and movie theaters.
In addition to property tax challenges, Mr. Donnelly frequently assists clients, including owners, asset managers, and lenders, with property tax projections and with due diligence regarding potential tax implications for purchase, sale, and loan transactions. He also handles property tax exemption and abatement matters, including PILOTs, as well as farmland assessments and farmland roll-back tax issues.
Mr. Donnelly was a Law Clerk to the Honorable Joseph C. Small of the New Jersey Tax Court. He is a former New Jersey Certified Public Accountant. He is often invited to speak on various local property tax panels.
Representative Cases
- Braemar at West Milford, LLC v. West Milford Township, 2019 WL 4670743 (N.J. Tax 2019)
- A&P Real Property LLC v. Township of Aberdeen, Unpublished (N.J. Tax Court August 5, 2016)
- Wachovia Bank, N.A. v. Borough of Hasbrouck Heights, 2012 WL 4470884 (N.J. Tax 2012)
- SP One Meadowlands Plaza v. Borough of East Rutherford, Unpublished (N.J. Tax Court August 25, 2009); Aff’d App. Div. 2010 WL 5018215
- Obtained a reduction in assessment of an apartment building resulting in tax savings of more than $120,000 per year.
- Negotiated a reduction in tax assessment of a hotel property resulting in refunds of $1.5M.
- Obtained a reduction of more than $10M in the real estate tax assessment for a big-box retail center.
- Negotiated a 25-year PILOT for a mixed-use apartment, office, and retail building in Somerville, New Jersey.