Tax Appeal Dismissed: Why Timely Filing Matters for Property Owners

A recent Tax Court of New Jersey ruling underscores the critical importance of meeting filing deadlines in property tax appeals. The plaintiffs, a couple from Closter Borough, saw their property tax appeal dismissed because they did not file within the statutory period. Let’s take a look at Lee, Roseann & Lee, Charles, M. v. Closter Borough.

Key Facts

On April 7, 2025, the plaintiffs filed an appeal of their 2024 property tax assessment and submitted the required payment to the Bergen County Board of Taxation.  About one month later, they received a judgment from the Board that their appeal wasn’t filed on time along with their payment. They appealed to the tax court, where the municipality asked them to withdraw based on the untimely filing. The plaintiffs didn’t withdraw their complaint, so the borough filed a motion for summary judgment.

Plaintiffs’ Arguments

Opposing the motion, the plaintiffs had three arguments. First, they argued that they filed within the statutory 45-day period after receiving the Board’s judgment. Second, they were confused about the deadlines due to a hearing in the prior tax year and argued for excusable neglect. Third, they argued that the municipality didn’t apply the Freeze Act which resulted in an inequitable 2023 assessment being perpetuated.

Court’s Analysis

In this case, the plaintiffs were required to file the appeal no later than May 1, 2024. Unfortunately, they filed it 11 months late. The court found that the failure to meet jurisdictional filing deadlines is fatal to a tax appeal. The policy rational is to protects municipal budgeting by requiring sufficient notice that a property’s assessment could change. The plaintiffs didn’t provide any legal authority which would allow the court or the county board to extend the filing deadline. Consequently, the court dismissed the plaintiffs’ appeal.

Takeaways

Property tax appeal deadlines are strictly enforced. Even filing one day late will result in a lack of jurisdiction to hear the appeal. While some may believe that courts will freely grant extensions, this is simply not the case. Unless there is a legal basis for an extension, judges will strictly adhere to these jurisdictional deadlines.

Click here to read the full opinion.