15-26 Tax Court Judgment - 52 Wildwood Ave.pdf

004551-2025 12/30/2025 Pg1of1 Trans ID: TAX2025169319 TAX COURT OF NEW JERSEY COUNTY: Essex DOCKET NO, 004551-2025 DRILL, LAWRENCE & MARY M Plaintiff(s), CIVIL ACTION v : JUDGMENT WEST ORANGE TOWNSHIP Defendant(s). The parties having agreed upon a settlement, the assessment shall be as set forth below: Block: 86 Lot: 11 Street Address: 52 Wildwood Ave Year: 2025 TAX COURT JUDGMENT Land: $465,500.00 Improvements: $533,500.00 Total: $999,000.00 The parties having agreed that there has been no change in value or municipal-wide revaluation or reassessment adopted for the tax year(s) 2026 (Freeze Act year(s)), the provisions of N.d.S.A. 54:51A-8 (Freeze Act) shall be applicable to the assessment on the property referred to herein for said Freeze Act year(s). No Freeze Act year shall be the basis for application of the Freeze Act for any subsequent year. It is premature to include a requested Freeze Act year 2027 as listed in the Stipulation of Settlement. File a separate Freeze Act application or a motion for Freeze Act relief after October 1 of the pretax year with Tax Court. /s/ Jeffrey T. Gallus, Clerk/Administrator Tax Court of New Jersey Entered: 12/30/2025 Plaintiff(s) Attorney: Amber N Heinze Esq Defendant(s) Attorney: Edwin R Matthews Esq

004551-2025 12/16/2025 2:15:11PM Pg1of2 Trans ID: TAX2025163441 AMBER N. HEINZE, ESQ, Attorney ID 028372001 Heinze Law, P.A. . 383 Main Street, Suite 101 iv Chatham, New Jersey 07928 Amencle 973) 325-0191 TAX COURT OF NEW JERSEY Drill, Lawrence & Mary M Docket Nos. 004551~25 Plaintiff, z STIPULATION OF SETTLEMENT ~V~ (Without Affidavit) : Hon. Joshua D. Novin, J.T.C, West Orange Township Defendant. First Calendar Date: 1. It is hereby stipulated and agreed that the assessment of the following property be adjusted and a judgment be entered as follows: Block: 86 Lot: 11 Year: 2025 Street Address: 52 Wildwood Ave Original County Board Requested Tax Assessment Judgment Court Judgment Land § 465,500 DIRECT $ 465,500 Improvements $ 646,800 APPEAL $ $33,500 TOTAL $ 1,112,300 $ 999,000 2. The undersigned have made such examination of the value and proper assessment of the property(ies) and have obtained such appraisals, analysis and information with respect to the valuation and assessment of the property(ies) as they. deem necessary and appropriate for the Purpose of enabling them to enter into the Stipulation. -The assessor of the taxing district has been consulted by. the attorney for the taxing district with respect to this settlement and has concurred. 3. Based upon the foregoing, the undersigned represent to the court that the above settlement will result in an assessment at the fair assessable value of the Property(ies) consistent with assessing Practices generally applicable in the taxing district as required by law. forwarded to the Tax Court of New Jersey within 45 days hereof and

. 004551-2025 12/16/2025 2:15:11 PM Pg 2of2 Trans ID: TAX2025163441 5. All tax over~payments and interest shall be by refund check made payable to "Heinze Law, P.A. Attorney Trust Account” and shall be sent to the firm for the benefit of the taxpayer. 6. The provisions of Paragraphs 4 and 5 shall survive Judgment even if not included in the Judgment issued by the Tax Court. 2, The parties agree that there has been in value or municipal wide revaluation or reassessment adopted for the tax years 2026 and 2027, and therefore agree that the provisions of N.J.S.A. 54:51A-8 (Freeze Act) shall be applicable to the assessment on the property referred to herein for said Freeze Act year(s) with 2025 being the base year. No Freeze Act year(s) shall be the basis for application of the Freeze Act for any subsequent year(s). AMBER N. HEINZ Dated: December 16, 2025 Attorney for Plaint Chenit. Q Watthowe EDWIN R. MATTHEWS Attorney for Defendant Dated: December 16, 2025