Belleville: No Conflict Of Interest For Town Manager, Tax Assessor

Is it legal to be township manager and municipal tax assessor at the same time?

According to Belleville town officials, the answer is yes.

Township officials recently rebuffed a letter from the Essex County Board of Taxation stating that Kevin Esposito – who currently holds dual offices in the Belleville municipal government – is acting in a “legally questionable manner.”

• See related article: Esposito Will Fill in as Town Manager

The county’s letter – sent on Sept. 18 - had given Belleville town officials 10 days to respond to the allegation.

The potential conflict of interest was raised by Michael Melham, a former Belleville resident and property owner, who filed a federal civil action against Esposito in May.

In his lawsuit, Melham alleged that Esposito – serving in his dual roles as manager and tax assessor – reassessed his property at 170 Washington Avenue from $528,000 to $298,000 as part of an eminent domain proceeding, costing his real estate partner to drop out of the deal.

In doing so, Esposito made decisions as assessor “based on the township’s financial interests” instead of the true value of the property, the lawsuit alleged.

After filing his lawsuit, Melham then reached out to the Essex County Board of Taxation with his concerns.

“What about all the Belleville property owners who have had their tax appeals denied over the past 3.5 years?” Melham wrote. “Do you think it’s fair and objective when the person responsible is also the township manger?”

On Sept. 18, County Tax Administrator Joan Codey Durkin sent a letter to Belleville officials in agreement.

“The board directed me to contact you regarding the questionable legality of Mr. Esposito’s status as tax assessor [and township manager] for the township of Belleville. I have enclosed a legal opinion… which addresses this very same issue and concludes that such dual office holding gives rise to an unavoidable conflict of interest that must be avoided.”

“Kindly advise within 10 days how you intend to cure this apparent conflict of interest Mr. Esposito now finds himself in,” Durkin summarized.

TOWNSHIP REPLY

Mayor Raymond Kimble – the first named party on the county’s letter - didn’t respond to a phone call seeking comment.

But Esposito’s attorney provided a statement to Patch regarding the recent accusation:

“Mr. Melham’s recent ‘complaint’ directed to the Essex County Tax Board is a disgraceful and scurrilous effort to gain illegal leverage against the township in order to complete his unsuccessful real estate development.”

Esposito’s attorney continued:

“Mr. Esposito’s service as a tenured, part-time tax assessor and interim [township] manager is not incompatible under New Jersey law. He is proud of his service to the community.”

In a Sept. 24 letter to the Essex County Board of Taxation, Esposito’s attorneys stated:

“Melham’s legal assault on Mr. Esposito is a straightforward attempt to use your good office to leverage personal benefit for [his] real estate development… We respectfully request that the board take no further action on this spurious claim.”

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