Mr. Ferruggia's practice is concentrated in litigation, property tax assessment appeals and redevelopment/eminent domain issues. He has considerable experience in litigating tax appeal cases that involve alleged diminution of value due to environmental regulations and contamination.
Mr. Ferruggia has extensive experience representing owners of large, complex manufacturing facilities and has represented many owners of hotels before the Tax Court. His clients include financial institutions, insurance companies, real estate development corporations and owners of office buildings, manufacturing facilities, large residential/condo/co-op developments and hotels. He supervises an experienced team of attorneys, paralegals and administrative staff in the McCarter & English Tax Appeal Group.
Mr. Ferruggia was retained as special trial counsel by the City of Woburn, Massachusetts in a tax appeal filed by its largest taxpayer, alleging diminution of value due to environmental contamination and "stigma." That case was tried in Boston before the Massachusetts Appellate Tax Board (ATB), which issued a precedent-setting decision on the issue of stigma. Although the taxpayer sought over $2.5 million in refunds for three tax years, Mr. Ferruggia was successful in holding the award to approximately $500,000.00. The ATB found that Mr. Ferruggia had "effectively impeached" the taxpayer's expert witness.
He is the author of several articles including "Valuation of Wetland Property," which was published in the Fall 1992 issue of The Journal of Property Tax Management, and "Auction Sales in Valuation and Assessment," published in the Winter 1992 issue of The Journal of Property Tax Management; among others.
Mr. Ferruggia is recognized as a New Jersey Super Lawyer for 2006 and 2007 editions.
Memberships & Affiliations
New Jersey Bar Association
New York Bar Association
District of Columbia Bar Association
Member, Institute for Professionals in Taxation (IPT)
Representative Matters
Reported decisions include: Romulus Development Corp. v. Weehawken, 5 N.J. Tax 209 (App. Div. 1995)(involving valuation of waterfront development property); Bergen County Associates v. Borough of East Rutherford, 12 N.J. Tax 399 (1992), affirmed 265 N.J.
Representative clients include Prudential, Wyeth, IBM, MetLife, Merril Lynch, Mass Mutual, Moore-Wallace, the LeFrak Organization, Trizech, the Gale Company, the Advance Group, Denholtz Properties and others.
News
02/06/06, McCarter & English Partner Frank Ferruggia Named Counselor of Real Estate
Events
02/29/12, Is Your Property Overassessed? Successfully Filing and Prosecuting a Local Property Tax Appeal in NJ and NY
02/08/08, How to Appeal Your Commercial Property Taxes and Get Them Reduced
Publications
11/10/10, Real Estate Update
Frank E. Ferruggia and Daniel Zazzali
M&E Property Tax Appeal Group
02/16/10, New Jersey Property Tax Appeal Time
Susan A. Feeney and Frank E. Ferruggia
M&E Property Tax Appeal Alert
01/01/06, Achieving Cost Savings Through Property Tax Appeals
Frank E. Ferruggia
Commerce Magazine
05/01/03, New Jersey Property Tax: A Case Law Update
Susan A. Feeney and Frank E. Ferruggia
Commerce Magazine
03/01/03, Achieving Cost Savings Through Property Tax Appeals
Frank E. Ferruggia
Metropolitan Corporate Counsel
10/01/97, Stigma and Market Value: Woburn Services, Inc. v. Board of Assessors of the City of Woburn, MA
Frank E. Ferruggia
The Journal of Property Tax Management
01/01/95, Valuation of Vacant Land
Frank E. Ferruggia
The Journal of Property Tax Management
12/01/92, Auction Sales in Valuation and Assessment
Frank E. Ferruggia
The Journal of Property Tax Management
10/01/92, Valuation of Wetland Property
Frank E. Ferruggia and Susan A. Feeney
The Journal of Property Management
03/01/91, Valuation of Contaminated Property: New Jersey's Inmar Decision
Frank E. Ferruggia
Assessment Digest
01/01/89, Valuation of Contaminated Property: New Jersey's Inmar Decision
Frank E. Ferruggia
The Journal of Property Taxation