Michael A. Vespasiano, Esq. 

In 1993 Michael opened his own practice focusing exclusively on real estate tax appeals. Since beginning his own practice, he has handled successful appeals on properties in every one of the 21 counties in New Jersey and on all types of property, including commercial and industrial (office buildings, retail, warehouses, hotels and motels, nursing homes and vacant land), apartment buildings and single and multi-family homes.

Michael A. Vespasiano, Esq., has built excellent professional relationships with municipal attorneys, appraisers and tax assessors.

Michael attended Rutgers University in New Jersey and the University of Akron School of Law in Ohio. He began his professional career in 1990 with a judicial clerkship with the Honorable John J. Hopkins of the New Jersey Tax Court. This experience was followed by two years working as an associate in a West Orange, New Jersey law firm handling property tax appeals.

On a personal note, Michael was born in New Jersey, and lives in Chatham with his wife and three children.

Chad wolf

Chad Wolf is the managing member of Wolf Vespasiano. After graduating Fordham University School of Law, he began exclusively practicing in the field of real estate property taxation. He has fostered important relationships with tax assessors and other professionals in the field. He prides himself on his sharp negotiation tactics, his willingness to fight for clients, and his alacrity in returning client phone calls and emails.

nathan wolf

Nathan P. Wolf is an attorney with over 40 years of experience in matters involving real property tax assessments, condemnation, and valuation litigation.  He has extensive experience litigating and negotiating the valuation and taxation of apartment, commercial, office, warehouse and retail properties.   Mr. Wolf has represented clients in a broad array of matters involving unique properties such as casinos/hotels, super regional malls, a water reservoir dam, a vitamin C plant, oil refineries and a freeze-dried coffee plant, including a $24 million tax reduction. In addition, Mr. Wolf represents clients in other property tax matters including: tax exemption; farmland assessment qualification; and, tax abatement.

Mr. Wolf has represented clients with real property in New Jersey, Pennsylvania and New York.  He has also assisted clients with respect to property tax and property valuation issues in many other states.   

Among the thousands of matters in which he has been involved, 28 property tax matters have resulted in reported decisions.  Mr. Wolf has been a guest lecturer before the New Jersey Chapter of the Appraisal Institute and various New Jersey tax assessor organizations.

On numerous occasions, Mr. Wolf has been requested to participate as co-counsel in substantial matrimonial matters involving the valuation of extraordinary real estate portfolios and other marital assets, including the valuation of closely held corporations.   Clients have also retained Mr. Wolf’s services and advice to establish fair market rents as required in many lease provisions. 

Mr. Wolf is admitted to the New Jersey bar, the U.S. District Court for the District of New Jersey and U.S. Court of Appeals for the Third Circuit.  He is a graduate of Seton Hall University School of Law (J.D., cum laude) and George Washington University (B.A.).  Mr. Wolf has on two occasions been appointed by the New Jersey Supreme Court to serve on the New Jersey Supreme Court Committee on the Tax Court.  Mr. Wolf began his career as law clerk to the Honorable Richard M. Conley in the inaugural year of the Tax Court of New Jersey.

Reported Decisions

  1. Forsgate Ventures IX, LLC v. Tp. of South Hackensack, 31 N.J. Tax 135 (App. Div. 2018)

  2. Forsgate Ventures IX, LLC v. Tp. of South Hackensack, 29 N.J. Tax 28 (Tax Ct. 2016)

  3. James Dale Enterprises, Inc. v. Tp. of Berkeley Heights, 26 N.J. Tax 117 (Tax Ct. 2011)

  4. City of Atlantic City v. Ace Gaming, LLC, 23 N.J.Tax 70 (Tax Ct. 2006)

  5. Mountain View Crossing Investors, LLC v. Township of Wayne, 21 N.J.Tax 481 (App. Div. 2004)

  6. Mountain View Crossing Investors LLC v. Township of Wayne, 20 N.J.Tax 612 (Tax Ct. 2003)

  7. Greate Bay Hotel & Casino v. City of Atlantic City, 21 N.J.Tax 122 (App. Div. 2003)

  8. Southway, Peter & Lena v. Wyckoff Tp., 20 N.J.Tax 194 (Tax Ct. 2002)

  9. City of Atlantic City v. Greate Bay Hotel and Casino, Inc., 304 N.J.Super. 457 (App. Div. 1997)

  10.  City of Atlantic City v. Greate Bay Hotel and Casino, Inc., 17 N.J.Tax 101 (App. Div. 1997)

  11. Tower Center Associates v. Township of East Brunswick, 286 N.J.Super. 433 (App. Div. 1996)

  12. Rainhold Holding Co. v. Freehold Tp., 15 N.J.Tax 420 (Tax Ct. 1996)

  13. U.S. Postal Service v. Freehold Tp., 15 N.J.Tax 675 (App. Div. 1995)

  14. Paramus Borough v. Etaner Enterprises, 14 N.J.Tax 208 (Tax Ct. 1994)

  15. American Hydro Power Partners, L.P. v. Clifton City, 12 N.J.Tax 264 (App. Div. 1991)

  16. General Motors Corp. v. City of Linden, 12 N.J.Tax 24 (Tax Ct. 1991)

  17. American Hydro Power Partners v. City of Clifton, 11 N.J.Tax 12 (Tax Ct. 1990)

  18. Farrell v. City of Atlantic City, 10 N.J.Tax 336 (Tax Ct. 1989)

  19. Berenson v. City of East Orange, 6 N.J.Tax 493 (App. Div. 1984)

  20. City of Atlantic City v. Atlantic County, 193 N.J.Super. 583 (App. Div. 1984)

  21. Troy Village Realty Co. v. Springfield Tp. of Union County, 191 N.J.Super. 559 (App. Div. 1983)

  22. Boardwalk Properties v. Atlantic City, 5 N.J. Tax 192 (Tax Ct. 1983)

  23. Berenson v. City of East Orange, 6 N.J.Tax 12 (Tax Ct. 1983)

  24. Atlantic City v. Atlantic Deauville, Inc., 5 N.J.Tax 459 (Tax Ct. 1983)

  25. Simmons Co. v. City of Linden, 190 N.J.Super. 448 (App. Div. 1983)

  26. Powder Mill I Associates v. Hamilton Tp., 190 N.J.Super. 63 (App. Div. 1983)

  27. Southbridge Park, Inc. v. Fort Lee Borough, 4 N.J. Tax 30 (Tax Ct. 1981)

  28. Off Shore Facilities Corp. v. City of Atlantic City, 2 N.J.Tax 258 (Tax Ct. 1981)

Unpublished Decisions

  1. Steven Fano v. East Orange City (Tax Ct.) njlaw.rutgers.edu/collections/courts/tax/102241-14.opn.html

  2. Benedetto v. Little Ferry Borough (Tax Ct. 2017), njlaw.rutgers.edu/collections/courts/tax/004385-20.opn.html

  3. Jay Jay Improvement v. Elizabeth City (Tax Ct. 2017), njlaw.rutgers.edu/collections/courts/tax/014284-20.opn.html

  4. Lafayette Navesink View Homes LLC v. Bor. of Rumson (Tax Ct. 2014), njlaw.rutgers.edu/collections/courts/tax/16024-12.opn.html

  5. Union Manor Assoc v. Bor. of Rutherford (Tax Ct. 2012), njlaw.rutgers.edu/collections/courts/tax/05303-06.opn.html

  6. Rt 17 Parkway Assoc. v. Bor. of Paramus (Tax Ct. 2012), njlaw.rutgers.edu/collections/courts/tax/03410-12.opn.html

  7. Tealand Ltd Partnership v. Englewood Cliffs Bor. (App. Div. 2010), njlaw.rutgers.edu/collections/courts/appellate/a2262-09.opn.html

  8. City of Atlantic City v. Finifter, and ACE Gaming LLC (App. Div. 2006), njlaw.rutgers.edu/collections/courts/appellate/a2784-04.opn.html

  9. Rainhold Holding, United States Postal Service v. Freehold Tp. (Tax Ct. 1994), njlaw.rutgers.edu/collections/courts/tax/07203-93.opn.html

vincent esposito

Vincent Esposito is an associate with Wolf Vespasiano.  He joined the firm in September of 2016, and concentrates his practice in the area of local property taxation, helping clients reduce their property tax assessments.  Prior to joining the firm he served as Law Clerk to the now Presiding Judge of the Tax Court of New Jersey, Honorable Mala Sundar and interned for the Honorable Judge of the Tax Court, Vito L. Bianco.

Vincent received his BA at Rutgers, The State University of New Jersey and earned his JD at Seton Hall University School of Law.