N.J. Admin. Code § 18:15-3.6

Current through Register Vol. 56, No. 11, June 3, 2024

Section 18:15-3.6 - Notice of disallowance of claim

(a) Where an application for farmland assessment has been filed by the landowner with the assessor of the taxing district in which the land is located, and such application is disallowed, the assessor shall on or before November 1 of the pre-tax year notify the landowner by regular mail of the disallowance of his or her application for farmland assessment.

(b) The notice of disallowance must set forth the reason or reasons therefor, together with a statement notifying the landowner of his or her right to appeal such determination to the county board of taxation, or file a complaint directly with the State Tax Court, if the assessed valuation of the property subject to the appeal exceeds $ 1,000,000, on or before April 1, or 45 days from the date the bulk mailing of notification of assessment is completed in the taxing district, whichever is later. However, in a taxing district where a municipal-wide revaluation or municipal-wide reassessment has been implemented, a taxpayer or a taxing district may appeal on or before May 1 to the county board of taxation by filing a petition of appeal with the county board of taxation. If the assessed valuation of the property subject to the appeal exceeds $ 1,000,000, a complaint may be filed directly with the State Tax Court.

(c) Any appeal of a denial of farmland assessment is governed by procedures provided for appeals in N.J.S.A. 54:3-21 and/or 54:51A-1 et seq.

N.J. Admin. Code § 18:15-3.6

Amended by 49 N.J.R. 118(b), effective 1/3/2017