Bill Text: NJ A5699 | 2018-2019 | Regular Session | Introduced
Bill Title: Concerns tax appeals made directly to Tax Court.
Spectrum: Partisan Bill (Republican 1-0)
Status: (Introduced - Dead) 2019-06-24 - Introduced, Referred to Assembly State and Local Government Committee [A5699 Detail]
Download: New_Jersey-2018-A5699-Introduced.html
Sponsored by:
Assemblywoman HOLLY T. SCHEPISI
District 39 (Bergen and Passaic)
SYNOPSIS
Concerns tax appeals made directly to Tax Court.
CURRENT VERSION OF TEXT
As introduced.
An Act concerning tax appeals made directly to the Tax Court and amending R.S.54:51A-9 and P.L.1968, c.184.
Be It Enacted by the Senate and General Assembly of the State of New Jersey:
1. R.S.54:51A-9 is amended to read as follows:
54:51A-9. Time for taking real property tax cases to Tax Court.
a. Except as otherwise provided in this section, a complaint seeking review of adjudication or judgment of the county board of taxation shall be filed within 45 days of the service of the judgment.
b. Direct appeals to the Tax Court of assessments of property with an assessed valuation in excess of [$750,000.00] $1,000,000 as provided in R.S.54:3-21 shall be filed on or before April 1 of the tax year or 45 days from the date the bulk mailing of notifications of assessment is completed for the taxing district, whichever is later, or with regard to added or omitted assessments, on or before December 1 of the year of levy, or 30 days from the date the collector of the taxing district completes the bulk mailing of tax bills for added assessment or omitted assessments, whichever is later.
c. All real property tax cases not provided for herein shall be taken in the manner and time prescribed for such appeals by the rules of the Tax Court.
(cf: P.L.1999, c.208, s.17)
2. Section 9 of P.L.1968, c.184 (C.54:4-63.39) is amended to read as follows:
9. Appeals from assessor's omitted assessments may be made to the county board of taxation on or before December 1 of the year of levy or 30 days from the date the collector of the taxing district completes the bulk mailing of tax bills for omitted assessments, whichever is later, and the county board shall hear and determine all such appeals within one month after the last day for filing such appeals, provided, however, that appeals from assessor's omitted assessments may be made directly to the Tax Court on or before December 1 of the year of levy, or 30 days from the date the collector of the taxing district completes the bulk mailing of tax bills for omitted assessments, whichever is later, if the aggregate assessed valuation of the property exceeds [$750,000.00] $1,000,000. Within ten days of completion of the bulk mailing of tax bills for omitted assessments, the collector 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. Appeals to the Tax Court from the judgment of the county board of taxation shall be made within 45 days from the date fixed for final decisions by the county board of taxation on appeals from assessor's omitted assessments. In all other respects such appeals shall be governed by the laws concerning appeals from real and personal property assessments.
(cf: P.L.1999, c.208, s.9)
3. This act shall take effect immediately.
STATEMENT
This bill makes technical corrections to two statutes relating to direct property tax appeals to the New Jersey Tax Court.
P.L.2009, c.251 amended R.S.54:3-21 to increase the statutory threshold for bringing a property tax appeal directly to the Tax Court to an assessed value of at least $1,000,000, from an assessed value of at least $750,000. However, P.L.2009, c.251 did not amend R.S.54:51A-9 and section 9 of P.L.1968, c.84 (C.54:4-63.39), which also concern property tax appeals filed with the Tax Court, to reflect the new $1,000,000 threshold. The statutory threshold in those statutes for bringing a property tax appeal directly to the Tax Court remained at an assessed value of at least $750,000, which is inconsistent with P.L.2009, c.251.
To correct this inconsistency, the bill amends R.S.54:51A-9 and section 9 of P.L.1968, c.84 (C.54:4-63.39), to increase the statutory threshold for bringing a property tax appeal directly to the Tax Court as provided in those statutes to an assessed value of at least $1,000,000.
