New Jersey Administrative Code › Title 18 - TREASURY - TAXATION › Chapter 12A - COUNTY BOARDS OF TAXATION › Subchapter 1 - GENERAL PROVISIONS › Section 18:12A-1.6 - Petitions of appeal; cross-petitions of appeal

Current through Register Vol. 56, No. 14, July 15, 2024
(a) All complaints
				concerning property tax assessments, whether by an individual or corporation, shall
				be on written or electronic petition of appeal forms prescribed by the Director of
				the Division of Taxation. A petition of appeal filed by a party respondent in a tax
				appeal shall be designated as a "cross-petition of appeal" and shall be filed on the
				same form and subject to the same standards applicable to petitions of appeal. All
				petitions shall contain the name and address of the taxpayer, the block and lot
				number, qualification number, if any, or account number of the property, and the
				assessed value of the land and improvement respectively stated, and such other
				information as the Director may require.
(b) A petition of appeal filed by a party
				respondent in a tax appeal shall be designated as a "cross-petition of appeal" and
				shall be filed on the same form and subject to the same standards applicable to
				petitions of appeal. Where a petition of appeal is filed on April 1, or during the
				19 days next preceding April 1, respondent shall have 20 days from the date of
				service to file a cross-petition with the county board of taxation or a counterclaim
				with the Tax Court in accordance with Tax Court rules.
(c) A separate petition of appeal shall be
				received and filed with the county board of taxation on or before April 1 for each
				separately assessed property under appeal, or 45 days from the date the bulk mailing
				of notification of assessment is completed in the taxing district, whichever is
				later. In a taxing district where a municipal-wide revaluation or reassessment has
				been implemented, a taxpayer or a taxing district may appeal to the county board of
				taxation on or before May 1 of the tax year, or 45 days from the date the bulk
				mailing of notification of assessment is completed in the taxing district, whichever
				is later. If the assessed value of the property subject to the appeal exceeds $
				1,000,000, a taxpayer or taxing district has the choice to file a petition of appeal
				with the county board of taxation or a complaint with the Tax Court in accordance
				with the Tax Court rules. Within 10 days of the completion of the bulk mailing of
				notification of assessment, the assessor of the taxing district shall file with the
				county board of taxation a certification setting forth the date on which the bulk
				mailing was completed. If a county board of taxation completes the bulk mailing of
				notification of assessment, the tax administrator of the county board of taxation
				shall within 10 days of the completion of the bulk mailing prepare and keep on file
				a certification setting forth the date on which the bulk mailing was completed.
				Where an appeal involves assessments of more than one property; separate petitions
				of appeal shall be filed for each property separately assessed unless prior
				permission has been obtained from the board to file a Multiple Appeal Schedule with
				the Appeal Form.
(d) A petition of
				appeal filed with the county board of taxation shall be duly signed by the taxpayer,
				by the taxpayer's attorney or, in cases of extreme hardship which shall include old
				age, illiteracy and the like, by an agent of the taxpayer who is either a family
				member or resident caregiver. Where all information on the petition is not supplied
				or the petition is otherwise incomplete, the board shall nevertheless accept said
				petition for filing but the petitioner shall be afforded 10 days from the date of
				filing unless additional time shall be granted by the county board of taxation
				within which to complete the petition. All parties shall be given at least five days
				notice of any additions of changes with respect to the petition of appeal. Failure
				to complete a petition within such time may result in its dismissal.
(e) A taxpayer who shall file an appeal from an
				assessment against him or her shall pay to the collector of the taxing district no
				less than the total of all taxes and municipal charges due, up to and including the
				first quarter of the taxes and municipal charges assessed against him or her for the
				current tax year in the manner prescribed in
				N.J.S.A.
				54:4-66. In the event a taxpayer who has filed a
				tax appeal has failed to pay the total of all taxes and municipal charges due and in
				the further event the municipality appropriately makes an application before the
				county board of taxation for a dismissal of the petition of appeal, the county board
				of taxation shall allow the taxpayer a 10-day period of time to pay such taxes prior
				to the entry of a judgment of dismissal. The 10-day period may be extended by the
				county board of taxation in the interest of justice. If such taxes are not paid
				within the 10-day period, then the county board of taxation shall enter a judgment
				dismissing the petition for failure to pay taxes. Such a 10-day period for the
				payment of taxes should be limited where necessary by the deadline for hearing and
				determining appeals set forth in
				N.J.S.A.
				54:3-26, as extended pursuant to
				N.J.S.A.
				54:3-26.1.
1.
				The collector shall accept such amount when received and provide a receipt to and
				credit the taxpayer with the payment. The payment of all or part of the taxes upon
				any property due for the year for which an appeal from an assessment upon such
				property has been or is thereafter taken, or of taxes for subsequent years, shall
				not prejudice the appeal or the appellant's rights to prosecute such appeal before
				the county board of taxation, the Tax Court, or in any court to which the judgment
				arising out of such appeal is taken, except as may be provided in
				N.J.S.A.
				54:51A-1.