September 19, 2011

RE: Verizon Business Personal Property Tax Developments

Dear Mayor:

On September 1, Verizon informed an additional 31 municipalities that they would not be paying those entities Business Personal Property Taxes in 2012. Those municipalities are listed in red below.

As a result, taxpayers in 68 municipalities will now be forced to do without the benefits provided by these revenues.

Municipality

County

1      Allendale 2      Bergenfield 3      Dumont 4      Elmwood Park 5      Fair Lawn 6      Glen Rock 7      Ho-Ho-Kus 8      Oakland 9      Ramsey 10    Ridgewood 11    Saddle River 12    Upper Saddle River 13    Waldwick 14    Westwood 15    Moorestown 16    Mount Laurel 17    Wrightstown 18    Collingswood 19    Oaklyn 20    Hopewell Boro 21    Highland Park 22    New Brunswick 23    South Amboy 24    Allentown 25    Belmar 26    Englishtown 27    Freehold Boro 28    Freehold Twp 29    Manalapan 30    Lake Como 31    Boonton Boro 32    Boonton Twp 33    Butler 34    Denville 35    Dover 36    Jefferson Twp 37    Kinnelon 38    Lincoln Park 39    Mine Hill 40    Morris Plains 41    Morristown 42    Mount Arlington 43    Mountain Lakes 44    Parsippany-Troy Hills 45    Pequannock 46    Riverdale 47    Rockaway Boro 48    Rockaway Twp 49    Victory Gardens 50    Wharton 51    Bloomingdale 52    Haledon 53    Hawthorne 54    North Haledon 55    Passaic 56    Paterson 57    Pompton Lakes 58    Prospect Park 59    Ringwood 60    Wanaque 61    Wayne 62    West Milford 63    Penns Grove 64    Pilesgrove 65    Hardyston Twp 66    Hopatcong 67    Sparta 68    Vernon Twp

Bergen Bergen Bergen Bergen Bergen Bergen Bergen Bergen Bergen Bergen Bergen Bergen Bergen Bergen Burlington Burlington Burlington Camden Camden Mercer Middlesex Middlesex Middlesex Monmouth Monmouth Monmouth Monmouth Monmouth Monmouth Monmouth Morris Morris Morris Morris Morris Morris Morris Morris                    Morris Morris Morris Morris Morris Morris Morris Morris Morris Morris Morris Morris Passaic Passaic Passaic Passaic Passaic Passaic Passaic Passaic                   Passaic Passaic Passaic Passaic Salem Salem Sussex Sussex Sussex Sussex

As indicated our September 1 correspondence (http://www.njslom.org/letters/2011-0901-verizon-hopewell.html), Hopewell Borough in Mercer County has appealed Verizon’s decision to cease paying the Business Personal Property Tax based upon its interpretation of the applicable statute.  Verizon argues that once it unilaterally determines that it no longer supplies dial tone and access to at least 51% of the local telephone exchanges in a municipality, payment of the tax is no longer required. The League continues to be involved in this litigation, arguing against the Verizon assertions.

We will keep you posted on all further developments. If you have any questions contact Jon Moran at 609-695-3481 ext. 121 or jmoran@njslom.com

Very truly yours,

Hon. Brian Wahler, Mayor, Piscataway Member, NJLM Executive Board; and Chair, NJLM Telecommunications Study Committee

William G. Dressel, Jr. Executive Director