BLOG: Property Tax Appeal

Legislature Introduces Bills to Make Tax Appeal Process More User Friendly

by: Anthony F. Della Pelle
8 Mar 2010
New Jersey Assemblyman Domenick DiCicco, Jr., has introduced A2194, titled the “Property Assessment Appeal Transparency Act,” which would require the Director of Taxation to include specific language on the taxpayer’s notice of assessment or notice of change of assessment to emphasize the affect of a property’s assessed value on that property’s taxes.  The new language... Read More

New Legislation Proposes Referendum on Consolidation of Taxes and Fees

by: Anthony F. Della Pelle
4 Mar 2010
Senators Bob Smith and Joseph Kyrillos, Jr., have introduced S-458 which would require a binding statewide referendum on whether local property tax assessment and collection services, local animal control services and local public health services should be consolidated at the county level.  The Commissioner of Community Affairs and Director of the Division of Taxation in... Read More

2010 Property Tax Filing Deadline One Month Away

by: Anthony F. Della Pelle
1 Mar 2010
APRIL 1, 2010 FILING DEADLINE LOOMS In today’s challenging economic climate, owners, operators and property managers of commercial, industrial and other investment properties may look to reduce real estate tax expenses by considering whether to appeal their 2010 local property assessments.  On or about February 1, 2010, the local tax assessor in every municipality across... Read More

Appeals Court Affirms Dismissal of Case as Time Barred

by: Anthony F. Della Pelle
25 Feb 2010
New Jersey Appellate Division Affirms Dismissal of Appeal Filed Out of Time A New Jersey appellate court affirmed the dismissal of a 2006 property tax appeal that was filed five months past the statutorily mandated filing date.  The court rejected the plaintiff’s contentions that the tax assessor’s certification and bulk mailing postage statement were insufficient to... Read More


by: Anthony F. Della Pelle
28 Jan 2010

Governor Corzine Signs Bill Limiting Tax Court Filings and Reducing Notice Requirements

by: Anthony F. Della Pelle
24 Jan 2010
On January 16, 2010, Governor Corzine signed tax appeal legislation adopted by the Legislature into law as L. 2009, c. 251, which amended N.J.S.A. 54:3-21 and 54:4-23 effective immediately.  The new law, discussed last month in the New Jersey Property Tax Law Blog here, would modifies the powers granted to tax assessors, while also raising... Read More

Property Owner Wins Opportunity to Present Appeal Based Upon Highlands Act Exemption Claim

by: Anthony F. Della Pelle
22 Jan 2010
In this recent opinion from the New Jersey Tax Court, the taxpayer, Princeton Alliance Church (PAC), survived a motion to dismiss its property tax appeal after Tax Court Judge Vito Bianco found that the Morris County Tax Board improperly dismissed its appeal for failing to present a witness at the county tax board hearing.  The undisputed facts of Princeton Alliance... Read More

Tax Court Remands Revaluation Order

by: Richard De Angelis
30 Dec 2009
In Mount Laurel Twp. v. Burlington County Board of Taxation, __ N.J. Tax __ (December 15, 2009) (Approved for Publication in N.J. Tax Reports) the New Jersey Tax Court remanded an appeal from a revaluation order by the Burlington County Tax Board. Mount Laurel Township appealed the board’s order for a municipal-wide revaluation. Both the... Read More

Appeals Court Upholds Limit on Homestead Rebate Qualification

by: Thomas Olson
5 Dec 2009
A New Jersey appellate court recently affirmed the decision of New Jersey Tax Court Judge Joseph C. Small, P.J.T.C. (now retired), for the reasons expressed in Judge Small’s published decision at 24 N.J. Tax 141 (2008), which held that a resident may not tack previous time living at a residence with time spent at their current... Read More

Bill Proposes Limit on Tax Court Filings, and Reduces Notice Requirements

by: Anthony F. Della Pelle
4 Dec 2009
The Senate Community and Urban Affairs Committee released a statement reporting favorably on S. 2711, and recommended several amendments to the bill as introduced.  The bill, available here, is sponsored by Senators Robert W. Singer, Paul A. Sarlo, as Primary Sponsors, and Senator Thomas H. Kean, Jr., as a Co-Sponsor.  The identical Assembly bill, A. 4313,... Read More