• Martindale-Hubbell AV Preeminent Rated
    5.0 out of 5 for 2012

Education

  • J.D., Fordham University School of Law, 1981
  • B.S., Seton Hall University, summa cum laude, 1978

    New Jersey Tax Court
    Law Clerk to Hon. Richard M. Conley, J.T.C. (Ret.), 1981-1982

Bar Admissions

  • New Jersey
  • New York

Memberships & Affiliations

Rated AV Preeminent by Martindale-Hubbell, (2012)

American Bar Association, Taxation Section; Committee on State and Local Taxes; 1981 to present

American Bar Foundation; Life Fellow and State Co-Chair

New Jersey State Bar Association, President, 2011-2012; President Elect, 2010-2011; First Vice President, 2009-2010; Second Vice President, 2008-2009; Treasurer, 2007-2008; Secretary, 2006-2007; Trustee, 2001-2006; Delegate to ABA, 2002-2006 & 2011; Taxation Section, Chair, 1993 to 1994

Essex County Bar Association, Trustee, 1998 to 2001

State of New Jersey, Committee on Character Supreme Court of New Jersey, Member, 2006 to 2009; 2012 to Present

New Jersey Supreme Court Committee on the Tax Court, 1986 to 2008, 2010 to Present

New Jersey Division of Taxation Tax Director's Advisory Council

Sales and Use Tax Review Commission of the State of New Jersey, 2000 to present

Legal Services Foundation of Essex County, President, 2004 to 2007; Secretary, 1984-2004, 2007-2008; Treasurer, 2008 to present

Volunteer Lawyers for Justice, Chair, 2001 to 2004; Treasurer 2010 to present

Attorney for the New Jersey Association of County Tax Board Commissioners and Administrators

The Counselors of Real Estate (CRE), Member

Seton Hall Law School Board of Visitors, Member

Susan A. Feeney

Partner
  • T: 973.639.2087
    F: 973.624.7070
    • Four Gateway Center
      100 Mulberry St.
      Newark, NJ 07102

Ms. Feeney's practice focuses on state taxation and local property taxation for all types of industries. Her practice includes redevelopment law and condemnation.

Ms. Feeney has appeared before the New Jersey Tax Court, Superior Court Appellate Division, Supreme Court and County Tax Boards of New Jersey. She has extensive experience in litigating property tax appeal cases involving office complexes, hotels, data centers, golf course properties, manufacturing facilities, industrial facilities, shopping malls, nursing homes, assisted living facilities and condominium and cooperative residential developments. She also advises taxpayers and municipalities on farmland assessment qualification and roll-back taxes. She has handled cases involving diminution of property value due to environmental contamination and wetlands impact. Ms. Feeney has considerable experience with property tax exemption issues involving religious, education and hospital not-for-profit entities. She is also skilled in the valuation of telecommunication properties, including switching stations and cellular towers and solar projects.

Ms. Feeney is proficient in redevelopment law, assisting real estate clients in securing tax abatements and incentives in redevelopment areas. She advises developers and municipalities in condemnation proceedings, and has negotiated payment in lieu of taxes for developers, municipalities and tax exempt entities.

Ms. Feeney assists clients in the state tax area by developing and implementing multi-state tax planning; obtaining favorable state tax letter rulings and advisory opinions; handling state tax audits and refund claims; negotiating settlements of state tax appeals; and litigating state tax appeals. Ms. Feeney has extensive experience in New Jersey sales and use tax law, and frequently provides planning strategies for clients in the sales and use tax area. She has handled administrative matters before the Division of Taxation and she has litigated state tax issues in the New Jersey Tax Court.

Ms. Feeney is a member of the New Jersey Supreme Court Committee on the Tax Court and she is currently a member of the State and Local Tax Committee of the ABA Tax Section. She was appointed to the Sales and Use Tax Review Commission of the State of New Jersey and is a member of the NJ Division of Taxation Tax Director's Advisory Council. She lectures frequently on the subject of state taxes and local property taxes to civic and professional groups and has served as an adjunct professor at Fairleigh Dickinson University in the Tax Masters Program.  She is the attorney for the N.J. Association of County Tax Board Commissioners and Administrators, and is Past President and Treasurer of Legal Services Foundation of Essex County. She is the Immediate Past President of the New Jersey State Bar Association (2011-2012).

Ms. Feeney is recognized in the Top 50 Women-New Jersey Super Lawyers for 2006, 2008, 2012 and 2013. Ms. Feeney was recognized as one of New Jersey's Best 50 Women in Business by the NJBIZ for 2009.  She is also recognized as a New Jersey Super Lawyer for 2007-2013 and is listed in the 2007-2013 issues of The Best Lawyers in America. Ms. Feeney has been named the Best Lawyers’ 2013 Newark Litigation & Controversy-Tax Lawyer of the Year.

Ms. Feeney was a recipient of the 2011 TWIN (Tribute to Women and Industry) Award.

Representative Matters

Prime Accounting Dept. v. Township of Carney’s Point
Susan Feeney and Dan Zazzali successfully represented amicus, New Jersey State Bar Association, pro bono before the New Jersey Supreme Court in the case of Prime Accounting Dept. v. Township of Carney’s Point.  They wrote the Petition for Certification and Ms. Feeney argued the case in September 2012 on behalf of the NJSBA.  In a unanimous decision, the Supreme Court reversed the decision of the Appellate Division, which had affirmed the Tax Court, holding the misdesignation of the plaintiff in the complaint did not deprive the Tax Court of subject matter jurisdiction. 

News

05/20/13
Susan Feeney has been appointed to the Bylaws Committee of the New Jersey State Bar Association for the 2013-2014 term
03/25/13
03/11/13
Susan Feeney was elected President of the Board of Volunteer Lawyers for Justice
01/30/13

Speaking

03/01/13
New Jersey Future’s Redevelopment Forum
Hyatt Hotel & Conference Center, New Brunswick, NJ
02/26/13
When “and” also Means “or”: Applying the Rules of Statutory Construction to Sales/Use Tax Issues
Co-Presenters, COST 2013 Sales Tax Conference and Audit Session, Four Seasons Hotel, Washington, DC
01/22/13
Benchmark Program
Princeton Rotary Club at The Nassau Club
01/22/13
"Pathways to Leadership: In House and Law Firm Perspectives from Accomplished Women Leaders”
Joint New Jersey Corporate Counsel Association and New Jersey Women Lawyers Association

Publications

02/07/13
01/01/13
ABA Sales and Use Tax Deskbook, Co-Author-
Susan A. Feeney, NJ Chapter Updates (Co-Author)
New Jersey Chapter Updates
01/01/13
CCH Guidebook to New Jersey Taxes, Co-Editor -
Susan A. Feeney, Co-Editor
CCH Incorporated
02/16/10
New Jersey Property Tax Appeal Time
M&E Property Tax Appeal Alert