N.J. Admin. Code § 18:12A-1.6

Current through Register Vol. 56, No. 8, April 15, 2024

Section 18:12A-1.6 - Petitions of appeal; cross-petitions of appeal

(a) All complaints concerning property tax assessments, whether by an individual or corporation, shall be on written or electronic petition of appeal forms prescribed by the Director of the Division of Taxation. A petition of appeal filed by a party respondent in a tax appeal shall be designated as a "cross-petition of appeal" and shall be filed on the same form and subject to the same standards applicable to petitions of appeal. All petitions shall contain the name and address of the taxpayer, the block and lot number, qualification number, if any, or account number of the property, and the assessed value of the land and improvement respectively stated, and such other information as the Director may require.

(b) A petition of appeal filed by a party respondent in a tax appeal shall be designated as a "cross-petition of appeal" and shall be filed on the same form and subject to the same standards applicable to petitions of appeal. Where a petition of appeal is filed on April 1, or during the 19 days next preceding April 1, respondent shall have 20 days from the date of service to file a cross-petition with the county board of taxation or a counterclaim with the Tax Court in accordance with Tax Court rules.

(c) A separate petition of appeal shall be received and filed with the county board of taxation on or before April 1 for each separately assessed property under appeal, or 45 days from the date the bulk mailing of notification of assessment is completed in the taxing district, whichever is later. In a taxing district where a municipal-wide revaluation or reassessment has been implemented, a taxpayer or a taxing district may appeal to the county board of taxation on or before May 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. If the assessed value of the property subject to the appeal exceeds $ 1,000,000, a taxpayer or taxing district has the choice to file a petition of appeal with the county board of taxation or a complaint with the Tax Court in accordance with the Tax Court rules. Within 10 days of the completion of the bulk mailing of notification of assessment, the assessor of the taxing district shall file with the county board of taxation a certification setting forth the date on which the bulk mailing was completed. If a county board of taxation completes the bulk mailing of notification of assessment, the tax administrator of the county board of taxation shall within 10 days of the completion of the bulk mailing prepare and keep on file a certification setting forth the date on which the bulk mailing was completed. Where an appeal involves assessments of more than one property; separate petitions of appeal shall be filed for each property separately assessed unless prior permission has been obtained from the board to file a Multiple Appeal Schedule with the Appeal Form.

(d) A petition of appeal filed with the county board of taxation shall be duly signed by the taxpayer, by the taxpayer's attorney or, in cases of extreme hardship which shall include old age, illiteracy and the like, by an agent of the taxpayer who is either a family member or resident caregiver. Where all information on the petition is not supplied or the petition is otherwise incomplete, the board shall nevertheless accept said petition for filing but the petitioner shall be afforded 10 days from the date of filing unless additional time shall be granted by the county board of taxation within which to complete the petition. All parties shall be given at least five days notice of any additions of changes with respect to the petition of appeal. Failure to complete a petition within such time may result in its dismissal.

(e) A taxpayer who shall file an appeal from an assessment against him or her 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 or her for the current tax year in the manner prescribed in N.J.S.A. 54:4-66. In the event a taxpayer who has filed a tax appeal has failed to pay the total of all taxes and municipal charges due and in the further event the municipality appropriately makes an application before the county board of taxation for a dismissal of the petition of appeal, the county board of taxation shall allow the taxpayer a 10-day period of time to pay such taxes prior to the entry of a judgment of dismissal. The 10-day period may be extended by the county board of taxation in the interest of justice. If such taxes are not paid within the 10-day period, then the county board of taxation shall enter a judgment dismissing the petition for failure to pay taxes. Such a 10-day period for the payment of taxes should be limited where necessary by the deadline for hearing and determining appeals set forth in N.J.S.A. 54:3-26, as extended pursuant to N.J.S.A. 54:3-26.1.

1. The collector shall accept such amount when received and provide a receipt to and credit the taxpayer with the payment. The payment of all or part of the taxes upon any property due for the year for which an appeal from an assessment upon such property has been or is thereafter taken, or of taxes for subsequent years, shall not prejudice the appeal or the appellant's rights to prosecute such appeal before the county board of taxation, the Tax Court, or in any court to which the judgment arising out of such appeal is taken, except as may be provided in N.J.S.A. 54:51A-1.

(f) A petitioner who alleges discrimination, except where discrimination is claimed pursuant to P.L. 1973, c.123, as amended, and uses comparable sales on other properties as comparisons must affix a schedule to the petition of appeal and to the copy of said petition, giving the name of the owner, block and lot number, qualification number, if any, and assessed valuation as shown in the current tax list and sales price. This rule may be waived in individual cases at the discretion of the county board of taxation.

(g) A separate petition of appeal shall be received and filed with the board on or before December 1 for each assessment under appeal on the Added Assessment List, or 30 days from the date the collector of the taxing district completes the bulk mailing of tax bills for added assessments, whichever is later.

(h) A separate petition of appeal shall be received and filed with the county board of taxation on or before December 1 for each assessment under appeal on an assessor's Omitted Assessment List, or 30 days from the date the collector of the taxing district completes the bulk mailing of tax bills for omitted assessments, whichever is later pursuant to 54:4-63.3 9.

(i) All other appeals from actions or determinations of tax assessors where no time is fixed by statute or by this chapter shall be filed within 60 days from the date of the action or determination appealed from.

(j) A petitioner must file a copy of each petition with the assessor and municipal clerk personally or by regular mail. The clerk shall immediately notify the collector and such other municipal officials as the governing body shall direct. In case of appeal by the taxing district, a copy of the petition must be served on the record owner of the subject property and on the assessor, unless the tax collector has received written notice that the taxpayer is a person, partnership, or corporation other than the record owner, in which event a copy of the petition must also be served on the taxpayer. Where a petitioner files a petition with respect to another owner's property, he or she shall furnish a copy of the petition to such owner in addition to all other parties.

(k) Proof of filing may be by receipt stamp of the taxing district or affidavit of service.

(l) If the last day for filing a petition falls on a Saturday, Sunday, or a legal holiday, the last day for filing shall be extended to the first succeeding business day.

(m) In the event a county board of taxation cannot hear and determine any one or more appeals within the time prescribed in N.J.S.A. 54:3-26 or 54:4-63.39, pursuant to N.J.S.A. 54:4-63.11a and 54:3-26 or 54:4-63.39a, the board may at any time apply to the Director of the Division of Taxation for extension of the time within which the appeal or appeals may be heard and determined. The application shall be granted upon a showing by the board that the number of appeals before it is disproportionate to the number of members hearing said appeals, or that the number of appeals has increased sufficiently to warrant an extension of time, or for other good cause shown.

(n) A taxpayer who shall file an appeal from an added or omitted assessment shall, in order to maintain an action contesting the added or omitted assessment, pay to the collector of the taxing district all unpaid prior years' taxes and all of the taxes for the current year as said taxes become due and payable, exclusive of the taxes imposed under the added or omitted assessment.

(o) If an appeal involves Class 3B (Farm Qualified) or Classes 15A, B, C, D, E, and F (Exempt Property as defined in 54:4-52 ) and the subject of the appeal is statutory qualification, the taxpayer shall not be required to meet the payment requirements specified herein.

(p) Notwithstanding the foregoing, the county board of taxation 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 the tax payment requirement and that decision is appealed, the Tax Court may hear all issues without remand to the county board of taxation as the interests of justice may require.

N.J. Admin. Code § 18:12A-1.6

Amended by 49 N.J.R. 271(a), effective 2/6/2017