ASSEMBLY, No. 300

STATE OF NEW JERSEY

Introduced Pending Technical Review by Legislative Counsel

PRE-FILED FOR INTRODUCTION IN THE 1996 SESSION

By Assemblyman ROONEY

An Act concerning the filing of real property assessment valuation appeals and amending R.S.54:3-21.

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

    1. R.S.54:3-21 is amended to read as follows:

    54:3-21. A taxpayer feeling aggrieved by the assessed valuation of his property, or feeling that he is discriminated against by the assessed valuation of other property in the county, or a taxing district which may feel discriminated against by the assessed valuation of property in the taxing district, or by the assessed valuation of property in another taxing district in the county, may on or before April 1 appeal to the county board of taxation by filing with it a petition of appeal; provided, however, that any such taxpayer or taxing district may on or before April 1 file a complaint directly with the tax court, if the assessed valuation of the property subject to the appeal exceeds $750,000.00. A taxpayer shall have 45 days to file an appeal upon the issuance of a notification of a change in assessment. All appeals to the tax court hereunder shall be in accordance with the provisions of the State Tax Uniform Procedure Law, R.S.54:48-1 et seq.

    If a petition of appeal or a complaint is filed during the 19 days next preceding April 1, a taxpayer or a taxing district shall have 20 days from the date of service of the petition or complaint to file a cross-petition of appeal with a county board of taxation or a counterclaim with the clerk of the tax court, as appropriate.

    Notwithstanding any law, rule, or regulation to the contrary, a taxpayer shall not be entitled to file a petition of appeal or a complaint appealing the assessed valuation of a property if a petition of appeal or a complaint appealing the assessed valuation of that property was filed by the taxpayer within the previous three tax years unless the assessed valuation of the property has increased by 10% or more since the last tax year for which the filing of an appeal would have been permissible.

(cf: P.L.1991, c.75, s.28)

    2. This act shall take effect immediately.

STATEMENT

    This bill would limit a taxpayer from appealing the assessed valuation of his real property if he has filed an appeal within the previous three tax years. The purpose of the bill is to reduce the number of frivolous tax appeals that are filed each year, many of which are withdrawn before they are heard. To protect taxpayers against arbitrary or malicious valuations by a municipal assessor, the bill would permit the filing of an appeal in any year in which the assessed valuation of a property has increased by 10% or more since the last year for which the filing of an appeal would have been permissible.

Limits filing of tax appeal when assessment has been appealed within previous three tax years.