INSTRUCTIONS FOR FILING PETITION OF TAX APPEAL- NJ

INSTRUCTIONS FOR FILING PETITION OF TAX APPEAL

1. FILING DATE

. (a) Your appeal must be received (not merely postmarked) by the county board of taxation on or before April 1 
of the tax year, or 45 days from the date the bulk mailing of Notification of Assessment is completed in the taxing district, whichever is later. [in 2012, since April 1 is a Sunday, appeal due April 2, 2012]

An appeal received after the close of business hours on April 1, or 45 days from the date the bulk mailing of Notification of Assessment is completed in the taxing district, whichever is later, is untimely filed and will result in dismissal of the appeal. If the subject property lies within a taxing district where a municipal-wide revaluation or municipal-wide reassessment has been implemented, your appeal must be received (not merely postmarked) by the county board of taxation on or before May 1 of the tax year. If the last day for filing an appeal falls on a Saturday, Sunday, or legal holiday, the last day shall be extended to the first succeeding business day.

. (b) A taxpayer will have 45 days to file an appeal upon issuance of Notification of Change of Assessment.

. (c) Should the assessor fail for any reason to mail or deliver a Notification of Assessment or a Notification of Change in Assessment, the county board of taxation may, upon the written application of the taxpayer and with the approval of the Director of the Division of Taxation, grant a reasonable extension of time to file an 
appeal.

2. SEPARATE APPEALS 
Separate appeals must be filed for each taxed parcel unless the county tax administrator grants prior approval to consolidate parcels or lots into one appeal filing using form MAS (Multiple Appeal Schedule).

3. FILING OF PETITION

. (a) The original petition must be filed with the county board of taxation.

. (b) A copy must be served upon the assessor of the municipality in which the property is located or, in the 
case of a municipal appeal, served upon the taxpayer.

. (c) A copy must be served upon the clerk of the municipality in which the property is located or, in the case of a 
municipal appeal, served upon the taxpayer.

. (d) A copy should be retained by the petitioner.

. (e) Any supporting documents attached to the original petition must also be attached to the assessor’s and municipal clerk’s copies.

4. FILING FEES (Must accompany original petition of appeal)

. (a) Assessed Valuation less than $150,000 $5.00

1. $ 150,000 or more, but less than $ 500,000 -$25.00

2. $ 500,000 or more, but less than $ 1,000,000 $100

3. $1,000,000 or more $150

*Property Classifications: 1 – Vacant; 2 – Residential; 3A – Farm (Regular); 3B – Farm (Qualified); 4A – Commercial; 4B – Industrial; 4C – Apartment (five families or more).

No fee is required to file a petition contesting the denial of an application for a:

q veteran or veteran’s surviving spouse/ surviving civil union partner/ surviving domestic partner or serviceperson’s surviving spouse/ surviving civil union partner/ surviving domestic partner, deduction;

q senior citizen or disabled person or surviving spouse/ surviving civil union partner of a senior citizen or disabled person, deduction;

q disabled veteran or surviving spouse/ surviving civil union partner/ surviving domestic partner of a disabled veteran; or

q Regional Efficiency Aid Program (REAP) property tax credit.

Check should be made payable to: County Tax Administrator.

5. PAYMENT OF REAL ESTATE TAXES ON APPEAL
N.J.S.A. 54:3-27 provides that a taxpayer who shall file an appeal from an assessment shall pay to the collector of the taxing district no less than the total of all taxes and municipal charges due up to and including the first quarter of the taxes and municipal charges assessed against him for the current year. The county board may relax the tax payment requirement and fix such terms for payment of the tax as the interests of justice may require. If the county board of taxation refuses to relax this payment requirement and that decision is appealed, the Tax Court may hear all issues without remand to the board as the interests of justice may require.

6. ADJOURNMENTS

No adjournments will be granted except for extraordinary reasons.

7. REPRESENTATION AT HEARING

. (a) A taxpayer must be present at the hearing or be represented by an Attorney-at-Law admitted to practice in the State of New Jersey.

. (b) If the petitioner is a business entity, such as a corporation, partnership, LLC, etc., the appeal must be prosecuted by an Attorney-At-Law admitted to practice in the State of New Jersey.

INSTRUCTIONS FOR FILING PETITION OF APPEAL (continued)

8. DISCRIMINATION
N.J.S.A. 54:3-22(c) to (f) requires that whenever the county board of taxation finds that the ratio of assessed value to true value of property under appeal exceeds the upper limit or falls below the lower limit by 15% of the average ratio for each municipality, the county board of taxation shall revise the assessment by applying the average ratio to the true value of the property.

9. SUPPORTING PROOF AND PROCEDURES 
ONLY THE PROPERTY VALUE CAN BE APPEALED- NOT THE AMOUNT OF TAXES ON THE PROPERTY
In order to determine the taxable value of your property, you must demonstrate what the market value of your property was as of October 1 of the preceding (pretax) year. Evidence to support a tax assessment revision should include, but not be limited by, the following:

. (a) APPRAISALS

1. A party relying on expert testimony must provide to the board a written appraisal report for the tax 
administrator and each board member and one copy of the report to each opposing party at least seven calendar days prior to the hearing. If an appraisal is to be used as evidence, the appraiser must be present to testify to his report.

2. If the municipality is relying on its assessor or a representative of a revaluation company as its expert and if such testimony involves data and analysis that is not reflected on the property record card, the municipality must provide to the board for the tax administrator and each board member copies of a written report reflecting such data and analysis and provide one copy of the report to each opposing party at least seven calendar days prior to the hearing.

3. The board in its discretion and in the interest of justice may waive the requirements for the submission of written reports.

4. At the request of the taxpayer-party, the municipality must also provide that party with a copy of the property record card for the property under appeal at least seven calendar days prior to the hearing.

. (b) COMPARABLE SALES 
Not more than five comparable sales shall be submitted to the assessor, clerk and county board of taxation, not later than seven calendar days prior to the hearing if not included with the petition of appeal. The information regarding each comparable sale shall include the block, lot, sale price and deed date.
NOTE: COMPARABLE SALES OF REAL PROPERTY ARE ACCEPTABLE EVIDENCE OF MARKET VALUE. COMPARABLE ASSESSMENTS ARE UNACCEPTABLE AS EVIDENCE OF VALUE.

(c) STATEMENT ACCOMPANYING PETITION OF APPEAL FOR INCOME-PRODUCING PROPERTY

An itemized statement showing the amount and source of all income and expenses for the most recently completed accounting year and for such additional years as the board may request should be attached to the petition of appeal in the case of income-producing property.

(d) OTHER DATA

Subject to the board’s discretion, you may present other relevant information concerning the property under appeal, such as photographs, survey, cost data, etc.

10. SIGNATURE AND CERTIFICATION OF SERVICE

The signature of the petitioner or petitioner’s attorney is required on the petition. The Certification of Service of the copies to the municipal assessor and clerk (or to the taxpayer in the case of a municipal appeal) must be filled out and signed by the person making service.

11. SETTLEMENTS/STIPULATIONS

A settlement agreed upon between petitioner and respondent must be approved by the county board and must reflect whether the assessor agrees with the settlement. Proposed stipulations/settlements must be executed on forms available at the county board of taxation. If the board approves the settlement, it will enter judgment incorporating the settlement. If the board disapproves the settlement, the board will notify the parties of the denial and will schedule a hearing for the appeal.

12. PROPERTY CLASSIFICATION 
If the appeal involves only the classification of property, for each parcel of property sought to be reclassified the fee is $25.00. Property classes are defined in N.J.A.C. 18:12-2-2 et seq. and include Classes 1 (Vacant Land); 2 (Residential); 3A (Farm property Regular); 3B (Farm property Qualified); 4A (Commercial); 4B (Industrial); 4C (Apartments); 5A (Railroad Class I); 5B (Railroad Class II); 6A (Personal Property Telephone); 6B (Machinery, Apparatus or Equipment of Petroleum Refineries); 15A (Public School Property); 15B (Other School Property); 15C (Public Property); 15D (Church and Charitable Property); 15E (Cemeteries and Graveyards); 15F (Other Exempt).