New Jersey Supreme Court Orders State and Property Tax Appeal Deadline Extensions

In an effort to address the severe disruption to corporate and local property taxpayers resulting from the State of Emergency declared in response to the COVID-19 pandemic, the Supreme Court of New Jersey entered an order on March 19, 2020 extending deadlines for various local tax appeals.

Generally, local property tax appeals are required to be filed by April 1, or within 45 days of the bulk mailing of Assessment notices, or by May 1 where a municipal-wide revaluation or municipal-wide reassessment has been implemented. Property located in Monmouth County, by virtue of its participation in the Real Property Demonstration Program, is subject to a now-passed January 15 deadline.

Under the March 19 order, the filing deadlines for local property tax appeals and counter-claims in the New Jersey Tax Court and New Jersey County Boards of Taxation are extended to the later of May 1, 2020 or 30 days after the Governor declares an end to the State of Emergency.

The March 19 order also extends several deadlines related to state tax appeals to the later of May 1, 2020 or 30 days after the Governor declares an end to the State of Emergency. Generally, such appeals are to be filed with the Tax Court within 90 days of an action by the Director of the Division of Taxation, and any answer is required to be filed within 60 days after service of the complaint. Administrative appeals are ordinarily required to be filed within 90 days after an assessment or finding by the Division of Taxation.

It is important to note that the March 19 order applies to both state and local tax appeal deadlines that have not already passed. For that reason, taxpayers will need to ensure that their appeals would otherwise be timely.

Gibbons stands ready to assist with any concerns. If you have any questions regarding state or local tax-related issues, please contact Thomas J. Cafferty. In addition, we will continue to monitor the coronavirus situation and update you accordingly.

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