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  • Martindale-Hubbell AV Preeminent Rated
    5.0 out of 5

Education

  • J.D., Harvard Law School, 1981
  • A.B., Princeton University, 1978

Bar Admissions

New Jersey
New York
District of Columbia

Memberships & Affiliations

New Jersey State Bar Association

New York State Bar Association

District of Columbia Bar Association

Trustee, Harvard Law School Association of New Jersey

Member, Institute for Professionals in Taxation (IPT)

Newark Regional Business Partnership, Chairman

Frank E. Ferruggia

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Partner
  • T: 973.639.7998
    F: 973.297.3747
    • Four Gateway Center
      100 Mulberry St.
      Newark, NJ 07102

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.

Mr. Ferruggia is the author of several articles, including "Valuation of Wetland Property," which was published in The Journal of Property Tax Management, and "Auction Sales in Valuation and Assessment," published in The Journal of Property Tax Management, among others.

Mr. Ferruggia is recognized as a New Jersey Super Lawyer for 2006 and 2007 editions. Super Lawyers is published by Thomson Reuters. Martindale-Hubbell is published by Internet Brands, Inc. A description of their selection process can be found in the respective links above. No aspect of this advertisement has been approved by the Supreme Court of New Jersey.

Representative Matters

Representative clients include Prudential, Wyeth, IBM, MetLife, Merrill Lynch, Mass Mutual, Moore-Wallace, the LeFrak Organization, Trizech, the Gale Company, the Advance Group, Denholtz Properties and others.
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.