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  • Martindale-Hubbell AV Preeminent Rated
    5.0 out of 5

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-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, 1993-1994

New Jersey Women Lawyers Association, Board Member, 2012-present

Essex County Bar Association, Delegate to the American Bar Association House of Delegates, 2013-present

Essex County Bar Association, Trustee, 1998-2001

New Jersey Supreme Court Advisory Committee on Judicial Conduct, Member, 2015-present

State of New Jersey, Supreme Court of New Jersey, Committee on Character, Member, 2006-2009, 2012-2014

New Jersey Supreme Court, Committee on the Tax Court, 1986-2008, 2010-present

New Jersey Division of Taxation Tax Director's Advisory Council

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

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

Volunteer Lawyers for Justice, Chair, 2001-2004, 2014-2016; Treasurer, 2010-2014

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

McCarter & English Pro Bono Committee, Past Chair

Susan A. Feeney

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

Susan Feeney is a partner in McCarter’s Tax and Employee Benefits Practice Group focusing on state and local property tax matters and redevelopment/eminent domain matters. She is a preeminent practitioner in the field and has served as the President of the New Jersey State Bar Association. Companies in every industry rely on her for valuation analysis, settlement negotiations, litigation before the County Tax Boards, state tax planning, administrative hearings before the New Jersey Division of Taxation, and New Jersey Tax Court litigation involving all New Jersey state and local taxes.

Ms. Feeney has experience litigating property tax appeals for a variety of properties including office complexes, hotels, data centers, golf courses, manufacturing facilities, industrial facilities, shopping malls, hospitals, nursing homes, assisted living facilities, and condominium and cooperative residential developments. She has specific experience in the valuation of telecommunication properties, including switching stations, cellular towers, and solar projects. Religious, educational, hospital, and other not-for-profit entities also turn to her for property tax exemption assistance.

As New Jersey continues to encourage redevelopment and revitalization of urban areas, developers and property owners rely on Ms. Feeney for help securing tax abatements and incentives. She advises developers and municipalities in eminent domain proceedings and negotiates payment in lieu of taxes for developers, municipalities, and tax-exempt entities.

Ms. Feeney is an active member of the legal community, serving on committees and boards for state agencies, courts, and educational institutions, as well as in leadership positions in professional associations and legal foundations. Ms. Feeney lectures frequently on state taxes and local property taxes to civic and professional groups and has been an adjunct professor in the Tax Masters Program at Fairleigh Dickinson University. She is frequently quoted in New Jersey publications on developments in state and local tax and other legal issues. Ms. Feeney is a co-editor of CCH’s Guidebook to New Jersey Taxes.

Ms. Feeney is dedicated to supporting women in the law and has been honored with numerous awards for her efforts in this area. Most recently New Jersey Women Lawyers Association awarded her the Women’s Initiative and Leaders in Law Private Sector Award in 2015. The Women’s Political Caucus of New Jersey awarded her the 2012 Mary Philbrook Award, and she was the recipient of the 2011 TWIN (Tribute to Women and Industry) Award. Ms. Feeney was the recipient of the 2016 St. Thomas More Medal presented by Seton Hall University School of Law and the St. Thomas More Society.

New Jersey Super Lawyers recognized Ms. Feeney in the Top 50 Women in 2006, 2008, 2012-2015, as a NJ Super Lawyer in 2005-2018. NJBIZ recognized her as one of New Jersey’s Best 50 Women in Business in 2009 and Power 50 Health Care in 2017. Ms. Feeney has been recognized by NJBIZ with its inaugural 2017 Icon Honors Award. She has been listed in The Best Lawyers in America every year since 2007, and in 2013 and 2017 was named Litigation & Controversy-Tax Lawyer of the Year. Super Lawyers is published by Thomson Reuters. Best Lawyers is published by Best Lawyers in partnership with US News and World ReportMartindale-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

Expanded NJ’s Definition of Marine Terminal Facility
Represented Ironbound in a case that broadly expanded the definition of “marine terminal facility” under the New Jersey sales tax statute, achieving summary judgment for the client based on a finding that the statutory exemption in NJSA 54:32B-8.12 applies to Ironbound’s storage and labor fees charged for chassis repairs because its facilities are marine terminal facilities for purposes of the exemption.
Expanded NJ’s Definition of Hospital Purpose
Represented Hunterdon Medical Center in the New Jersey Supreme Court against the Township of Readington, securing a holding that under the property tax exemption statute (NJSA 54:4-3.6), any medical or diagnostic service that a hospital patient may require, whether pre-admission, during a hospital stay, or post-admission, presumptively constitutes a core “hospital purpose” under the exemption statute, and that when an off-site facility provides such services, the test for tax exemption also requires consideration of the degree to which the off-site facility’s activities operationally are integrated and supervised by hospital personnel.
Represented NJSBA in Prime Accounting Dept. v. Township of Carney’s Point
Successfully represented the New Jersey State Bar Association as amicus pro bono before the New Jersey Supreme Court in the case of Prime Accounting Dept. v. Township of Carney’s Point, writing the Petition for Certification and arguing the case 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.
Pioneering Redevelopment Work in Newark
Assisted a developer that undertook a $100,000,000 redevelopment project in the City of Newark to construct luxury residential housing units, retail space, and amenity space in a previously vacant building, providing property valuation, redevelopment, real estate, and tax abatement and incentive advice in this first project of its kind to use financing under the Redevelopment Area Bond Financing law in Newark.
Represented NJSBA in In the Matter of Opinion No. 17-2012 of the Advisory Committee on Professional Ethics
Successfully represented the New Jersey State Bar Association as amicus pro bono before the New Jersey Supreme Court. In a unanimous decision, the Supreme Court reversed a decision of the ACPE and held that volunteer lawyers staffing a bankruptcy clinic do not face a conflict of interest and, with appropriate safeguards, a volunteer attorney can represent a low-income debtor in a no-asset chapter 7 bankruptcy matter even if the attorney’s firm represents one or more of the debtor’s creditors in unrelated matters.