SENATE, No. 2313

STATE OF NEW JERSEY

INTRODUCED DECEMBER 11, 1997

By Senator BARK

An Act extending the property tax appeal filing date after revaluation 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 except as provided below for municipalities implementing a revaluation, 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 except as provided below, 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 not in a municipality implementing a revaluation in the current tax year shall have 45 days to file an appeal upon the issuance of a notification of a change in assessment. A taxpayer in a municipality implementing a revaluation in the current tax year shall have until December 31 of that current tax year to file an appeal with the county board of taxation or, if the assessed valuation of the property subject to the appeal exceeds $750,000, directly with the tax court. 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] the filing deadline, 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.

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

    2. This act shall take effect immediately.

STATEMENT

    This bill extends a taxpayer's property tax appeal filing date in municipalities implementing a revaluation until December 31 of that same year.

    Basically, a taxpayer not in a municipality implementing a revaluation in the current tax year will have 45 days to file an appeal upon the issuance of a notification of a change in assessment. A taxpayer in a municipality implementing a revaluation in the current tax year will have until December 31 of that current tax year to file an appeal.

Extends taxpayer's property tax appeal filing date in municipalities implementing a revaluation until December 31 of that same year.