Bill Text: NJ A1666 | 2012-2013 | Regular Session | Introduced
Bill Title: Allows property taxpayers an additional 90 days to file tax appeal after revaluation.
Spectrum: Moderate Partisan Bill (Democrat 7-1)
Status: (Engrossed - Dead) 2012-02-21 - Received in the Senate, Referred to Senate Community and Urban Affairs Committee [A1666 Detail]
Download: New_Jersey-2012-A1666-Introduced.html
STATE OF NEW JERSEY
215th LEGISLATURE
PRE-FILED FOR INTRODUCTION IN THE 2012 SESSION
Sponsored by:
Assemblyman GORDON M. JOHNSON
District 37 (Bergen)
Assemblywoman VALERIE VAINIERI HUTTLE
District 37 (Bergen)
Assemblyman ALBERT COUTINHO
District 29 (Essex)
Co-Sponsored by:
Assemblywoman McHose
SYNOPSIS
Allows property taxpayers an additional 90 days to file tax appeal after revaluation.
CURRENT VERSION OF TEXT
Introduced Pending Technical Review by Legislative Counsel
An Act concerning the time for filing of tax appeals and amending R.S.54:3-21.
Be It Enacted by the Senate and General Assembly of the State of New Jersey:
1. R.S.54:3-21 is amended to read as follows:
54:3-21. a. Except as provided in subsection b. of this section a taxpayer feeling aggrieved by the assessed valuation of the taxpayer's property, or feeling discriminated against by the assessed valuation of other property in the county, or a taxing district which may feel discriminated against by the assessed valuation of property in the taxing district, or by the assessed valuation of property in another taxing district in the county, may 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, appeal to the county board of taxation by filing with it a petition of appeal; provided, however, that any such taxpayer or taxing district may 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, file a complaint directly with the Tax Court, if the assessed valuation of the property subject to the appeal exceeds $750,000.00. In a taxing district where a municipal-wide revaluation or municipal-wide reassessment has been implemented, a taxpayer or a taxing district may appeal before or on [May 1] the 90th day next following the date of that implementation to the county board of taxation by filing with it a petition of appeal or, if the assessed valuation of the property subject to the appeal exceeds $750,000, by filing a complaint directly with the State Tax Court. Within ten 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 ten 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. A taxpayer shall have 45 days to file an appeal upon the issuance of a notification of a change in assessment. An appeal to the Tax Court by one party in a case in which the Tax Court has jurisdiction shall establish jurisdiction over the entire matter in the Tax Court. All appeals to the Tax Court hereunder shall be in accordance with the provisions of the State Uniform Tax Procedure Law, R.S.54:48-1 et seq.
If a petition of appeal or a complaint is filed on April 1 or during the 19 days next preceding April 1, a taxpayer or a taxing district shall have 20 days from the date of service of the petition or complaint to file a cross-petition of appeal with a county board of taxation or a counterclaim with the Tax Court, as appropriate.
b. No taxpayer or taxing district shall be entitled to appeal either an assessment or an exemption or both that is based on a financial agreement subject to the provisions of the "Long Term Tax Exemption Law" under the appeals process set forth in subsection a. of this section.
(cf: P.L.2007, c.256, s.1)
2. This act shall take effect immediately.
STATEMENT
This bill provides that a taxpayer or taxing district may file an appeal of a real property assessment before or on the 90th day next following the date of the implementation of a municipal-wide revaluation or a municipal-wide reassessment of real property. Current law gives property taxpayers or taxing districts only until May 1 to file an appeal after the implementation of a municipal-wide revaluation or municipal-wide reassessment.
It is the sponsor's intent that the extension of time to file an assessment appeal that is provided by the bill will assist homeowners who are confused by the revaluation process and the resulting impact on their property value and therefore, their property tax bills.
