United States Postal Service v. Township of Freehold

In this tax appeal brought by the owner-lessor and the United States Postal Service-lessee challenging the local real property tax assessments on lands of the owner, the Postal Service, without leave, appeals from a Tax Court order denying its motion for summary judgment. The Postal Service based the summary judgment motion on the claim that the assessed lands were immune from local taxation due to the nature of its long-term lease of those lands.

The appellate argument is as follows:

Freehold Township’s property tax assessment against Rainhold improperly includes the value of a building wholly…