Jaguar Land Rover Loses Bid to Avoid N.J. Fee for Headquarters

Jaguar Land Rover North America LLC failed to convince the New Jersey Tax Court that its new corporate headquarters should be exempt from a fee on non-residential buildings.

Jaguar, a subsidiary of Tata Motors Ltd., argued it shouldn’t have to pay a $75,572 fee for its 144,000-square-foot building under the Statewide Non-Residential Development Fee Act because of its proximity to an NJ Transit Rail station platform in Suffern, N.Y. The act exempts property within urban transit hubs from the fee.

Judge Vito L. Bianco acknowledged the case presented a “novel issue” of how to construe the statute, ...