BLOG: Property Tax Appeal
New Legislation Proposes Referendum on Consolidation of Taxes and Fees
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
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
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
DiCICCO CRAFTING LEGISLATION TO BETTER INFORM PROPERTY TAXPAYERS ABOUT APPEAL PROCESS | Politicker NJ
DiCICCO CRAFTING LEGISLATION TO BETTER INFORM PROPERTY TAXPAYERS ABOUT APPEAL PROCESS | Politicker NJ.... Read More
Governor Corzine Signs Bill Limiting Tax Court Filings and Reducing Notice Requirements
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, would modifies the powers granted to tax assessors, while also raising the... Read More
Property Owner Wins Opportunity to Present Appeal Based Upon Highlands Act Exemption Claim
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
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
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
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 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, is sponsored by... Read More
Taxpayer’s Challenge to Re-Assessment Out of Time
Bear’s Nest Condo. Ass’n v. Bergen County Bd. of Taxation, 2009 N.J. Tax LEXIS 26 (October 19, 2009) (Approved for Publication in New Jersey Tax Court Reports). In this matter, plaintiff, a condominium association, sued county tax board and borough, appealing the board’s approval of a re-assessment of all condominium units in the borough, including all... Read More
