Bill Text: NJ S2075 | 2010-2011 | Regular Session | Introduced
Bill Title: Requires a minimum assessed value of $1,000,000 to have appeal of property assessment heard directly by Tax Court in certain circumstances.
Spectrum: Partisan Bill (Republican 1-0)
Status: (Introduced - Dead) 2010-06-21 - Referred to Senate Budget and Appropriations Committee [S2075 Detail]
Download: New_Jersey-2010-S2075-Introduced.html
Sponsored by:
Senator ROBERT W. SINGER
District 30 (Burlington, Mercer, Monmouth and Ocean)
SYNOPSIS
Requires a minimum assessed value of $1,000,000 to have appeal of property assessment heard directly by Tax Court in certain circumstances.
CURRENT VERSION OF TEXT
As introduced.
An Act concerning the appeal of property assessments for the purposes of taxation and amending P.L.1941, c.397, P.L.1968, c.184, and R.S.54:51A-9.
Be It Enacted by the Senate and General Assembly of the State of New Jersey:
1. Section 11 of P.L.1941, c.397 (C.54:4-63.11) is amended to read as follows:
11. Appeals from added 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 added assessments, whichever is later, and the county board of taxation shall hear and determine all such appeals within one month after the last day for filing such appeals; provided, however, that appeals from added 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 added assessments, whichever is later, if the aggregate assessed valuation of the property exceeds [$750,000.00] $1,000,000. Within ten days of the completion of the bulk mailing of tax bills for added 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 added assessments. In all other respects such appeals shall be governed by the laws concerning appeals from real property assessments.
(cf: P.L.1999, c.208, s.7)
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. 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)
4. This act shall take effect immediately and shall be retroactive to January 16, 2010.
STATEMENT
This bill would increase the threshold for taking an appeal of a property tax assessment directly to the tax court. On January 16, 2010 the Governor signed into law P.L.2009, c.251, which increases the threshold to take a property tax assessment directly to Superior Court from $750,000 to $1,000,000. That law did not increase the amount of the assessed value with regard to the appeal of added or omitted assessments. Additionally, the law did not modify the statute governing the deadline for filing an appeal of an assessment with the tax court. This bill would increase the threshold in these situations to $1,000,000 making these statutes consistent with P.L.2009, c.251.
The bill is retroactive to January 16, 2010, the effective date of P.L.2009, c.251.
