SENATE, No. 2387

STATE OF NEW JERSEY

219th LEGISLATURE

 

INTRODUCED MAY 4, 2020

 


 

Sponsored by:

Senator  PAUL A. SARLO

District 36 (Bergen and Passaic)

Senator  JOSEPH P. CRYAN

District 20 (Union)

 

 

 

 

SYNOPSIS

     Extends time period for filing and processing certain property tax appeals in 2020.

 

CURRENT VERSION OF TEXT

     As introduced.

 


An Act extending the time period for the filing and processing of certain property tax appeals in 2020.

 

     Be It Enacted by the Senate and General Assembly of the State of New Jersey:

 

     1.    Notwithstanding the provisions of any law, rule, or regulation to the contrary, for tax year 2020, the deadline to file an appeal of the assessment of a parcel of real property pursuant to R.S.54:3-21 shall be July 1, 2020, and the deadline for a county board of taxation to render a decision on appeals filed by property taxpayers shall be September 30, 2020.  The provisions of this section shall apply to an appeal of an assessment of a parcel of real property even if the deadline for filing the appeal was prior to the effective date of this act.

     The provisions of this section shall not apply to appeals with respect to parcels of real property located in a county participating in the demonstration program established in section 4 of P.L.2013, c.15 (C.54:1-104), in a county operating under the "Property Tax Assessment Reform Act," P.L.2009, c.118 (C.54:1-86 et seq.), or in a county that has adopted, by resolution, the provisions of section 1 of P.L.2018, c.94 (C.54:1-105).

 

     2.    This act shall take effect immediately, shall be retroactive to April 1, 2020, and shall expire on December 31, 2020.

 

 

STATEMENT

 

     This bill would extend, for tax year 2020, the deadline to file an appeal of the assessment of a parcel of real property pursuant to R.S.54:3-21 to July 1, 2020, and the deadline for county boards of taxation to render decisions in tax appeal cases to September 30, 2020, except for appeals with respect to parcels of real property located in a county participating in the demonstration program established in section 4 of P.L.2013, c.15 (C.54:1-104) (Monmouth County), in a county operating under the "Property Tax Assessment Reform Act," P.L.2009, c.118 (C.54:1-86 et seq.) (Gloucester County), or in a county that has adopted, by resolution, the provisions of section 1 of P.L.2018, c.94 (C.54:1-105).

     Current law requires that such appeals be filed no later than April 1, or 45 days from the date the bulk mailing of notification of assessment is completed in the municipality, whichever date is later, and decisions regarding those appeals must be rendered by county boards of taxation within three months after the last day for filing appeals.