New Jersey Property Tax Appeals

I am hoping to write an ongoing blog about the property tax appeal process as it unfolds for 2016. This is the introduction. Part two will be filing the appeal and the ensuing posts will cover the process from start to finish. As an attorney, I have represented property owners in tax appeals for over twenty years and filed several thousand property tax appeals during this time so my experience in this area is extensive.

So without any further ado…

For 2016, property tax appeal deadlines are:

January 15 for Monmouth County;

April 1 for every other county; and

May 1 for any municipality that performs a reassessment or revaluation for 2015.

Note – a few towns will fail to mail the postcard with the current assessment on time and will have to extend the property tax appeal filing deadline as a result.

The current form to file an appeal may be found here:

http://www.state.nj.us/treasury/taxation/pdf/other_forms/lpt/petappl.pdf

The form was changed for 2014 so make sure you use this form or the county may send it back.

Properties assessed at over $1,000,000.00 may be appealed directly to Tax Court. Properties assessed for under this sum must generally be appealed to the county tax board where filing fees range between $5.00 and $150.00 based upon the assessment of the property. Several counties charge an additional $5.00 to file electronically (Hudson, Union and Monmouth as of this writing). Electronic filing offers several advantages where available. For one thing, when anything happens with a case, an email is generated telling the petitioner that his or her case has been scheduled or when a settlement offer has been proposed. In addition, you may submit your proofs within the electronic system rather than having to mail copies to the town and the county board. Finally, from my perspective as an attorney with many cases in a county, it provides a single calendar for all cases in the county as well as other case management tools.

The filing fees for a property tax appeal are based upon the assessment of the property.

$5.00 – properties assessed for less than $150,000.00

$25.00 – properties assessed for $150,000.00 or more but less than $500,000.00.

$100.00 – properties assessed for $500,000.00 or more but less than $1,000,000.00.

$150.00 – properties assessed for $1,000,000.00 or more.

My next blog post will discuss evaluating your property assessment and how to find comparable sales.

A. Bret Steig, JD