Petition of Appeal Instructions
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. 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.
FILING DATE FOR MONMOUTH COUNTY RESIDENTS ONLY – Filing dates for Monmouth County Tax Board appeals have
2. SEPARATE APPEALS
Separate appeals must be filed for each taxed parcel unless the county tax board 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.
4. FILING FEES
(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 – $ 100.00
3. $1,000,000 or more – $ 150.00
(b) Appeal on Classification – $ 25.00
(c) Appeal on Valuation and Classification – Sum of (a) and (b) $ 25.00
(d) Appeal not covered by (a), (b), and (c) – $ 25.00
Check should be made payable to: County Tax Administrator. Fees are non-refundable.
Property Classifications N.J.A.C. 18:12-2.2
1 – Vacant
2 – Residential
3A – Farm (Regular)
3B – Farm (Qualified)
4A – Commercial
4B – Industrial
4C – Apartments (5 or more families)
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 Charitable Property
15E – Cemeteries and Graveyards
15F – Other Exempt Properties
No fee is required to file a petition contesting the denial of an application for a:
- deduction for 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 for senior citizen or disabled person or surviving spouse/ surviving civil union partner of a senior citizen or disabled person;
- exemption for disabled veteran or surviving spouse/ surviving civil union partner/ surviving domestic partner of a disabled veteran or surviving spouse/ surviving civil union partner/ surviving domestic partner of serviceperson.
5. PAYMENT OF REAL ESTATE TAXES ON APPEAL N.J.S.A. 54:3-27
J.S.A. 54:3-27 provides that a taxpayer who files an appeal from an assessment must 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 State Tax Court may hear all issues without remand to the board as the interests of justice may require.
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 legal entity, such as a corporation, partnership, LLC, trust etc., the appeal must be prosecuted by an Attorney-At-Law admitted to practice in the State of New Jersey, unless the subject property’s prior year taxes were less than $25,000, in which case the petitioner can appear in his, her, or its own behalf.
N.J.S.A. 54:3-22(c) to (e) 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. The taxable value of the property as improved is its market value multiplied by the average ratio for your municipality, except that if the average ratio exceeds 100% then the taxable value is the same as the property’s market value. The average ratio for your municipality is listed by tax year for every municipality by county at: http://www.state.nj.us/treasury/taxation/lpt/chapter123.shtml
(a) 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.
(b) 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.
(c) 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.
- 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.
- 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 ofthe report to each opposing party at least seven calendar days prior to the hearing.
- The board in its discretion and in the interest of justice may waive the requirements for the submission of written reports.
- 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.
The signature of the petitioner or petitioner’s attorney is required on the petition.
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. FILING COMPLAINT WITH TAX COURT
The judgment of the county board of taxation may be appealed to the Tax Court of New Jersey by filing a complaint with the Tax Court Management Office within 45 days from the date of the service of the judgment (date of mailing). If the assessed value of the property subject to the appeal exceeds $1 million, a taxpayer or taxing district may file a petition of appeal with the county board of taxation or a complaint with the Tax Court directly in accordance with amendatory legislation and Tax Court rules. The Tax Court of New Jersey is located at the Richard J. Hughes Justice Complex, 25 Market Street, Trenton, New Jersey. Mailing address: PO Box 972, Trenton, NJ 08625-0972. Telephone number: (609) 292-5082.
13. FREEZE ACT
As per N.J.S.A. 54:3-26, if no further appeal is taken to the Tax Court, the judgment of the county board is “frozen,” i.e., conclusive and binding on the assessor and taxing district for the assessment year and for the next two succeeding years, unless there are significant changes in property value via added assessment, municipal wide revaluation, etc. The property owner may end the “freeze” by filing another appeal.