Bill Text: NJ S3103 | 2010-2011 | Regular Session | Introduced
Bill Title: Concerns appeal of assessment of real property in certain municipalities.
Spectrum: Partisan Bill (Democrat 1-0)
Status: (Introduced - Dead) 2011-12-08 - Referred to Senate Budget and Appropriations Committee [S3103 Detail]
Download: New_Jersey-2010-S3103-Introduced.html
Sponsored by:
Senator DONALD NORCROSS
District 5 (Camden and Gloucester)
SYNOPSIS
Concerns appeal of assessment of real property in certain municipalities.
CURRENT VERSION OF TEXT
As introduced.
An Act concerning the appeal of a real property assessment following a municipal-wide revaluation of real property and amending R.S.54:3-27 and R.S.54:51A-1.
Be It Enacted by the Senate and General Assembly of the State of New Jersey:
1. R.S.54:3-27 is amended to read as follows:
54:3-27. [A] a. (1) Except as provided in paragraph (2) of this section, a taxpayer who shall file an appeal from an assessment against him 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 tax year in the manner prescribed in R.S.54:4-66.
(2) The owner of a parcel of real property located in a municipality that both qualifies for State aid pursuant to P.L.1978, c.14 (C.52:27D-178 et seq.) and has implemented a revaluation of real property for either the tax year or the pretax year, shall be permitted to file an appeal of the current year assessment on the parcel of real property no later than April 1st without meeting the conditions required pursuant to paragraph (1) of this subsection, provided that the municipality did not implement a municipal-wide revaluation of real property for at least the prior 15 tax years. In the case of an appeal filed for the post-revaluation tax year, the owner may only file without conditions if the owner did not file an appeal for the tax year in which the revaluation was implemented.
b. 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.
c. If an appeal involves Class 3B (Farm Qualified) or Classes 15A, B, C, D, E and F (Exempt Property as defined in R.S.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.
d. The collector shall accept such amount, when tendered, give a receipt therefor and credit the taxpayer therewith, and the taxpayer shall have the benefit of the same rate of discount on the amount paid as he would have on the whole amount.
e. 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.
f. The payment of part or all of the taxes upon any property, due for the year for which an appeal from an assessment upon such property has been or shall hereafter be taken, or of taxes for subsequent years, shall in nowise prejudice the status of the appeal or the rights of the appellant 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 shall be taken, except as may be provided for in R.S.54:51A-1.
(cf: P.L.1999, c.208, s.5)
2. R.S.54:51A-1 is amended to read as follows:
54:51A-1. Review of judgment, action or determination of county board of taxation. a. Any party who is dissatisfied with the judgment, action or determination of the county board of taxation may seek review of that judgment, action or determination in the Tax Court by filing a complaint in the Tax Court, pursuant to rules of court.
b. [At] (1) Except as provided in paragraph (2) of this subsection, at the time that a complaint has been filed with the Tax Court seeking review of judgment of county tax boards, all taxes or any installments thereof then due and payable for the year for which review is sought must have been paid. Notwithstanding the foregoing, the Tax Court may relax the tax payment requirement and fix such terms of payments as the interests of justice may require.
(2) The owner of a parcel of real property located in a municipality that both qualifies for State aid pursuant to P.L.1978, c.14 (C.52:27D-178 et seq.) and has implemented a revaluation of real property for either the tax year or the pretax year, shall be permitted to file an appeal of the current year assessment on the parcel of real property no later than April 1st without meeting the conditions required pursuant to paragraph (1) of this subsection, provided that the municipality did not implement a municipal-wide revaluation of real property for at least the prior 15 tax years. In the case of an appeal filed for the post-revaluation tax year, the owner may only file without conditions if the owner did not file an appeal for the tax year in which the revaluation was implemented.
c. If the Tax Court shall determine that the appeal to the county board of taxation has been (1) withdrawn at the hearing, or previously thereto in writing by the appellant or his agent; (2) dismissed because of appellant's failure to prosecute the appeal at a hearing called by the county tax board; (3) settled by mutual consent of the taxpayer and assessor of the taxing district, there shall be no review. This provision shall not preclude a review by the Tax Court in the event that the appeal was "dismissed without prejudice" by the county board of taxation.
(cf: P.L.1999, c.208, s.13)
3. This act shall take effect immediately.
STATEMENT
This bill would permit the owner of a parcel of real property located in a municipality that both qualifies for State aid pursuant to P.L.1978, c.14 (C.52:27D-178 et seq.) and has implemented a revaluation of real property for either the tax year or the pretax year, to file an appeal of the current year assessment on the parcel of real property no later than April 1st without meeting the conditions required pursuant to current law concerning the payment of all taxes due and owing on the parcel of real property, provided that the municipality did not implement a municipal-wide revaluation of real property for at least the prior 15 tax years. In the case of an appeal filed for the post-revaluation year, the owner may only file without conditions if the owner did not file an appeal for the tax year in which the revaluation was implemented.
