Rosenblum, Jesse v. Closter Borough and Miele, Joseph & Gloria

New Jersey Tax Court·Decided March 7, 2025·No. 013409-2020·Unpublished

Opinion

TAX COURT OF NEW JERSEY

JOSHUA D. NOVIN Dr. Martin Luther King, Jr. Justice Building Judge 495 Dr. Martin Luther King, Jr. Blvd., 4th Floor Newark, New Jersey 07102

Tel: (609) 815-2922, Ext. 54680

NOT FOR PUBLICATION WITHOUT THE APPROVAL OF THE TAX COURT COMMITTEE ON OPINIONS

March 6, 2025

Jason S. Nunnermacker, Esq. DeCotiis, FitzPatrick, Cole & Giblin, LLP 61 South Paramus Road, Suite 250 Paramus, New Jersey 07652

Max J. Roseman, Esq. The Law Office of Barry E. Janay, P.C. 354 Eisenhower Parkway, Suite 1250 Livingston, New Jersey, 07039

Re: Rosenblum, Jesse v. Closter Borough and Miele, Joseph & Gloria Docket No. 013409-2020

Dear Mr. Nunnermacker and Mr. Roseman:

This letter shall constitute the court’s opinion on the motion filed by Joseph Miele and Gloria Miele (the “Mieles”) in the above matter. The Mieles seek entry of an order against Jesse Rosenblum (“plaintiff”) awarding attorneys’ fees and costs incurred before the Superior Court of New Jersey, Appellate Division, under R. 1:4-8. 1 For the reasons stated herein, the court denies the Mieles’ motion.

I. Procedural History and Factual Findings Pursuant to R. 1:7-4, the court makes the following factual findings and conclusions of law based on the briefs and certifications in support of, and in opposition to, the motion.

On December 15, 2020, plaintiff filed a third-party complaint against the Mieles and Closter Borough (“Closter”) (the Mieles and Closter shall be collectively referred to herein as the

1 Closter Borough did not join in the Mieles’ motion.

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“defendants”). Plaintiff challenged the 2020 tax year qualified farmland assessment afforded to the Mieles’ property at 639 Piermont Road, Closter, New Jersey, as shown on Closter’s municipal tax map as block 1703, lot 2.01 (the “subject property”).

On December 7, 2021, Judge Jonathan Orsen granted the defendants’ motion to dismiss plaintiff’s complaint with prejudice (“the December 7, 2021 Order”). The December 7, 2021 Order detailed the thirty-year history of third-party property tax appeals filed by plaintiff against the Mieles challenging the annual grants of qualified farmland assessment to the subject property. The December 7, 2021 Order observed that plaintiff’s appeals “since 1999 have a common theme, that the property is not truly farmland because it consists of ‘wooded wetland, watercourses, upland woodland, and a shortfall of real pasture.’” The court further noted that plaintiff’s 1999, 2000, 2001, and 2002 appeals were dismissed on motion for summary judgment, which decision was later affirmed by the Superior Court of New Jersey, Appellate Division (the “Appellate Division”). Moreover, the December 7, 2021 Order highlighted that plaintiff’s 2014 and 2015 third-party tax appeals were tried to conclusion with the court finding that the subject property satisfied the criteria for farmland qualification under the Farmland Assessment Act of 1964, N.J.S.A. 54:4-23.1 to -23.23. Thus, plaintiff’s 2016, 2017, and 2018 third-party tax appeals, were dismissed under principles of res judicata and collateral estoppel. The court further emphasized that the court’s decision, dismissing plaintiff’s 2016, 2017 and 2018 tax appeals, was affirmed by the Appellate Division. Accordingly, the court found that plaintiff was collaterally estopped from litigating the issue of whether “‘farm assessment was proper based primarily on the issue of whether the stream and tress [sic] disqualified the property.’”

On January 14, 2022, plaintiff moved for reconsideration of the court’s December 7, 2021

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Order. 2 By Order dated December 12, 2022, the court denied plaintiff’s motion for reconsideration (the “December 12, 2022 Order”).

On December 15, 2022, the Mieles filed a motion for attorneys’ fees and costs against plaintiff under R. 1:4-8.

By Order dated March 3, 2023, the court granted the Mieles’ motion for attorneys’ fees against plaintiff (“the March 3, 2023 Order”). The March 3, 2023 Order again highlighted that plaintiff’s “[c]hallenges for tax years 2003, 2005, 2006, 2007, 2008 and 2009 were dismissed on the basis on res judicata, collateral estoppel and the entire controversy doctrine.” Moreover, the March 3, 2023 Order further noted that plaintiff’s 2016, 2017, and 2018 local property tax appeals “were rejected on the basis of res judicata, collateral estoppel, and the entire controversy doctrine because Mr. Rosenblum’s core argument of whether the presence of a stream and trees on the subject property disqualifies it from farmland tax assessment was actually litigated in the 1999 trial and the trial for the 2014 and 2015 tax years.”

Importantly, the court’s March 3, 2023 Order found that on “December 16 and December 18, 2020, the Mieles sent through regular and certified mail letters pursuant R. 1:4-8(b)(1) advising plaintiff that the 2020 complaint was frivolous and that they would pursue a motion for sanctions and attorneys’ fees if the complaint was not withdrawn within 28 days.” However, despite such notice, plaintiff elected not to withdraw his 2020 local property tax appeal. The court noted that plaintiff had conceded “in previous proceedings that the [2020] complaint allege[s] the same facts and arguments.” Therefore, the court found “plaintiff filed the 2020 complaint in bad faith, as no

2 On or about February 3, 2022, plaintiff filed an interlocutory Notice of Appeal with the Appellate Division appealing the court’s December 7, 2021 Order. By Order dated April 5, 2022, the Appellate Division dismissed plaintiff’s appeal for failure to prosecute.

Docket No. 013409-2020 Page -4-

reasonable, good faith belief in the merits of the actions existed in issues that have not already been decided.”

Accordingly, the court’s March 3, 2023 Order directed the Mieles’ counsel to submit a Supplemental Certification of Services detailing the “legal fees and costs associated with defending the entirety of the within [2020] lawsuit pursuant to R. 1:4-8 within ten (10) days of entry of this Order.”

By Order dated April 12, 2023, following review of the Certification of Services and Supplemental Certification of Services submitted by the Mieles’ counsel, the court found the legal services to be “necessary to defend against plaintiff’s complaint and that the costs and attorney’s fees set forth therein are fair and reasonable” (the “April 12, 2023 Order”). Thus, the court entered judgment in favor of the Mieles against the plaintiff in the sum of $16,969.28.

On or about May 8, 2023, plaintiff filed a Notice of Appeal with the Appellate Division appealing from the court’s April 12, 2023 Order.

By letter dated May 25, 2023, the Mieles served written notice on plaintiff, by regular and certified mail, “demand[ing] that you withdraw the Notice of Appeal within 28 days of the service of this letter. If the Notice of Appeal is not withdrawn by you within such time period, the Mieles will file a motion at the appropriate time seeking sanctions and attorney’s fees from you.” The USPS Tracking furnished by the Mieles’ counsel recites that the certified mail was “picked up at Post Office” by plaintiff on May 31, 2023.

On October 10, 2024, the Appellate Division issued an unpublished written opinion, affirming the court’s April 12, 2023 Order. Jesse Rosenblum v. Borough of Closter, Joseph Miele and Gloria Miele, Docket No. A-3017-22, 2024 N.J. Super. Unpub. LEXIS 2382 (App. Div. Oct. 10, 2024) (the “October 10, 2024 opinion”). Importantly, the Appellate Division’s October 10,

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2024 opinion highlights that,

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Rosenblum, Jesse v. Closter Borough and Miele, Joseph & Gloria, (N.J. Super. Ct. 2025).

Rosenblum, Jesse v. Closter Borough and Miele, Joseph & Gloria (Rosenblum, Jesse v. Closter Borough and Miele, Joseph & Gloria) — published by Counsel Stack Legal Research, free access to 12M+ legal documents.

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