NJ – Property Tax Appeal Filing Deadline Extended to May 1st at the Earliest

March 20, 2020Alerts

On March 19, 2020, the New Jersey Supreme Court issued an order extending the filing deadline for local property tax appeals from the original April 1st deadline to at least May 1st, and possibly beyond. 

Per the order, the filing deadline was extended to the later of May 1, 2020, or 30 days following a determination by the governor that the State of Emergency declared under Executive Order No. 103 has ended. 

In New Jersey, the default forum for filing tax appeals is the County Board of Taxation where the parcel is located, and is accomplished by filing a Petition of Appeal. Under certain circumstances [mainly, if the assessment (not fair market value) exceeds $1 million], a taxpayer has the right to file an appeal directly with the Tax Court.

For counties that have not yet adopted electronic filing, petitions must be mailed or filed in person, and must be received by the filing deadline. However, the Tax Court has adopted the eCourts filing system, so all complaints in that venue are filed online. 

Taxpayers and interested parties that meet the Tax Court direct-filing requirements may continue to file appeals online up to the deadline, and should get a prompt confirmation of filing. Parties filing with the County Board of Taxation are unlikely to be able to confirm that their appeal was received, as offices have been shuttered due to the pandemic. 

Fox Rothschild attorneys are continuing to evaluate property tax appeals and make filings with the Tax Court. Please contact Alexander Wixted, Esq. at [email protected] or (609) 895-6730 for more information.